Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:1_49
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 1 cl 49
Character Range: 41013–41554

49  Deadline for TOFA BAII calculation notice
(1) Subitem (2) applies if an entity must give the Commissioner a notice under subsection 45‑138(7) in Schedule 1 to the Taxation Administration Act 1953 in respect of an income year because its MPR test day for that income year is treated under item 48 as being a particular day (the additional MPR test day).
(2) Despite subsection 45‑138(7) in Schedule 1 to the Taxation Administration Act 1953, the entity must give the notice before the 1 January that follows the additional MPR test day.