Additional modifications of section 45‑885
45-935 Additional modifications of section 45‑885
In applying section 45‑885 to members of a *MEC group, that section has effect as if, in addition to the modifications set out in the table in section 45‑910, it had been modified as set out in the following table:
Modifications of section 45‑885 | ||
Item | Provision: | Modification: |
1 | Paragraph 45‑885(1)(e) | The paragraph is taken to have been replaced by the following paragraph: (e) within 28 days after the starting time, or within such further period (if any) as the Commissioner allows, the Commissioner receives a notice under section 719‑76 of the Income Tax Assessment Act 1997 in relation the consolidation of that other MEC group, at and after the starting time, under section 719‑50 of the Income Tax Assessment Act 1997. |
2 | Subsection 45‑885(2) (including the note at the end of the subsection) | A reference to paragraph 45‑760(2)(a) is taken to be a reference to that paragraph as applied under this Subdivision |
3 | The note at the end of subsection 45‑885(2) | The reference to section 45‑705 is taken to be a reference to section 45‑915 |
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