Income Tax (Transitional Provisions) Act 1997
This section extends the time given by each of the following provisions of the Income Tax Assessment Act 1997 for making a choice because an entity becomes a member of a consolidated group, if, before the commencement of the provision, the Commissioner is given notice under Division 703 that the entity has become a member of the group:
(a) subsection 715-660(4) ;
(b) subsection 715-665(5) ;
(c) paragraph 715-675(1) (c). 715-659(2)
A reference in each of those provisions to the end of 90 days after the Commissioner is given notice under Division 703 that the entity has become a member of the group has effect as if it were a reference to the end of 90 days after the commencement of the provision.
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