Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_38
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 38
Character Range: 87522–88050

38  Transitional provision—choice where pre‑commencement joining time

(1) This item applies if the joining time mentioned in paragraph 705‑62(4)(a) of the Income Tax Assessment Act 1997 occurs before the day on which this item commences.

(2) Despite subsection 705‑62(4) of the Income Tax Assessment Act 1997, the choice mentioned in that subsection must be made:
 (a) on or before 30 June 2011; or
 (b) within a further time allowed by the Commissioner.

Part 5—Pre‑joining time roll‑overs

Income Tax Assessment Act 1997