Document ID: chunk:federal_register_of_legislation:C2007A00078:clause:3_2
Version: federal_register_of_legislation:C2007A00078
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 15491–16067

2  Subsection 73I(2)
Repeal the subsection, substitute:

 (2) The choice must be made:
 (a) in the company's return of income for the tax offset year; or
 (b) by notice in writing given to the Commissioner:
 (i) for a year of income starting before the commencement of this subsection—before the end of the period that the Commissioner could amend an assessment for the company assuming such an assessment were made at that commencement; or
 (ii) otherwise—before the end of the period that the Commissioner could amend an assessment for the company for the tax offset year.