45-917
CurrentAssumption for applying section 45‑710 (single entity rule)
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-10Pay as you go (PAYG) instalments
Division 45Instalment payments
Subdivision 45-SMEC groups
45-917 Assumption for applying section 45‑710 (single entity rule)
In applying section 45‑710 to members of a *MEC group at a particular time, the company that is the *provisional head company of the group at that time must be assumed to be the *head company of the group at all times during the period:
(a)
throughout which the group is in existence; and
(b)
that is all or a part of the income year of the company that includes that particular time.
This Act’s bill:Second reading speech
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