Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_183:p2
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 183 (pt 2/3)
Character Range: 144363–146913

a time because of a choice under subsection 719‑5(4).

 (2) The *head company of the *MEC group must give the Commissioner a notice in the *approved form containing the following information:
 (a) the identity of the head company;
 (b) the time mentioned in paragraph (1)(b);
 (c) the identity of each entity that became an *eligible tier‑1 company of the *top company in relation to the MEC group at that time because of the choice;
 (d) the identity of each entity that became a *subsidiary member of the group at that time because of the choice;
 (e) the identity of each entity that was a subsidiary member of the group at that time but was not such a subsidiary member when the notice is given.

 (3) The notice must be given no later than:
 (a) if the *head company is required to give the Commissioner its *income tax return for the income year during which that time occurs—the day on which the head company gives the Commissioner that income tax return; or
 (b) otherwise—the last day in the period within which the head company would be required to give the Commissioner such a return if it were required to give the Commissioner such a return.

719‑78  Notice of special conversion event

 (1) This section applies if a *MEC group comes into existence at the time because of a choice under paragraph 719‑40(e).

 (2) The company mentioned in paragraph 719‑40(b) must give the Commissioner a notice in the *approved form containing the following information:
 (a) the identity of the company;
 (b) the time at which the *MEC group comes into existence;
 (c) the identity of each *eligible tier‑1 company of the *top company in relation to the MEC group on that day;
 (d) the identity of each *subsidiary member of the group at that time;
 (e) the identity of each entity that was a subsidiary member of the group at that time but was not such a subsidiary member when the notice is given;
 (f) the identity of each entity that was not a subsidiary member of the group at that time but was such a subsidiary member when the notice is given;
 (g) the identity of each entity that became a subsidiary member of the group after that time but was not such a subsidiary member when the notice is given.

 (3) The notice must be given no later than:
 (a) if the company is required to give the Commissioner its *income tax return for the income year during which that time occurs—the day on which the company gives the Commissioner that income tax return; or
 (b) otherwise—the last day in the period within which the company would be required to