Income Tax (Transitional Provisions) Act 1997
For a section 713-505 case, the recipient entity must, if it is not a member of the same consolidated group as the originating entity when the new event happens, notify the originating entity in the approved form of the happening of the new event within 60 days after the new event happens. 713-540(2)
Subsection (1) does not apply if the new event is the originating entity ceasing to exist.
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