Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p30
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 30/66)
Character Range: 6400924–6403495

that day 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.

719‑77  Notice in relation to new eligible tier‑1 members etc.
 (1) This section applies if:
 (a) a *MEC group consists of the members of a *potential MEC group derived from one or more *eligible tier‑1 companies of a *top company; and
 (b) one or more other companies become eligible tier‑1 companies of the top company at 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