Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-S - MEC groups  

General modification rules

SECTION 45-910   EXTENDED OPERATION OF PART TO COVER MEC GROUPS  

45-910(1)  
This Part (except sections 45-705 and 45-740 and this Subdivision) has effect in relation to members of a *MEC group in the same way in which it has effect in relation to *members of a *consolidated group.

45-910(2)  
However, that effect is subject to the modifications set out in the following table and elsewhere in this Subdivision.


Modifications of this Part
Item A reference in this Part to: Is taken to be a reference to:
1 a *consolidated group a *MEC group
2 the *head company of a *consolidated group the *provisional head company of a *MEC group
3 a *subsidiary member of a *consolidated group a member (other than the *provisional head company) of a *MEC group

Exceptions

45-910(3)  
The modifications set out in the table do not apply to the following provisions:


(a) this Subdivision;


(b) subsection 45-30(4) (see section 45-930 );


(c) (Repealed by No 12 of 2012)


(d) note 2 at the end of section 45-700 ;


(e) sections 45-705 and 45-740 (see sections 45-913 , 45-915 and 45-920 );


(f) subparagraphs 45-760(1)(c)(i) and (ii) ;


(g) the note at the end of section 45-850 ;


(h) sections 45-865 and 45-870 (see section 45-930 );


(i) paragraphs (1)(b), (c), (d) and (e), and subsection (5), of section 45-880 ;


(j) paragraphs (1)(a), (b) and (c), and subsection (4), of section 45-885 .

Note:

The provisions covered by paragraphs (d), (f), (g), (i) and (j) apply to members of a MEC group without any modifications.


 

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