Income Tax (Transitional Provisions) Act 1997



Division 715 - Interactions between the consolidation rules and other areas of the income tax law  

Subdivision 715-J - Entry history rule and choices  

SECTION 715-659   Extension of time for making choice if joining time was before commencement  

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).

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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