Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p31
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 31/66)
Character Range: 6403290–6406054

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 give the Commissioner such a return if it were required to give the Commissioner such a return.

719‑79  Notice of appointment of provisional head company after formation of group
 (1) This section applies if an entity is appointed to be the *provisional head company of a *MEC group because of a choice under subsection 719‑60(3).
 (2) The *provisional head company must give the Commissioner a notice in the *approved form containing the following information:
 (a) the identity of the provisional head company;
 (b) the day on which the choice was made;
 (c) the day on which the *cessation event mentioned in subsection 719‑60(3) occurs.
 (3) The notice must be given no later than:
 (a) if:
 (i) the group came into existence because of a choice under section 719‑50; and
 (ii) the event happens more than 28 days before a notice under section 719‑76 in relation to the choice is given;
  the day on which the notice mentioned in subparagraph (ii) is given; or
 (b) in any other case—28 days after the *cessation event.

719‑80  Notice of events affecting MEC group
 (1) If an event (the notifiable event) described in column 2 of an item of the table happens in relation to a *MEC group, the entity described in column 3 of the item must give the Commissioner notice in the *approved form of the notifiable event.

Notice of events
Column 1          Column 2                                                                    Column 3
Item              If this event happens:                                                      Notice must be given by:
1.                An entity becomes a member of a *MEC group                                  The *provisional head company of the group
2.                An entity ceases to be a member of a MEC group                              The provisional head company of the group
3.                A *cessation event happens to the *provisional head company of a MEC group  The company, or the person (if any) who was its public