Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_193
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 193
Character Range: 150187–150916

193  Application provision

(1) The amendments made by this Part apply in relation to a consolidated group or MEC group on or after:
 (a) if the head company of the consolidated group (or the head company or provisional head company of the MEC group) makes a choice in accordance with subitems (2) and (3)—10 February 2010; or
 (b) otherwise—1 July 2002.

(2) A choice mentioned in paragraph (1)(a) must be made:
 (a) on or before 30 June 2014; or
 (b) within a further time allowed by the Commissioner.

(3) A choice mentioned in paragraph (1)(a) must be made in writing.

Part 19—Life insurance companies

Division 1—Amendments applying before the introduction of first home saver accounts

Income Tax Assessment Act 1997