Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 18   Choice to consolidate

Income Tax Assessment Act 1997

172   Paragraph 719-40(1)(e)

Omit "within the applicable period worked out under subsection (2), the company mentioned in paragraph (b) gives the Commissioner a written notice, in the *approved form", substitute "the company mentioned in paragraph (b) makes a choice in writing no later than the day mentioned in subsection (2)".