Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:16_16
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 16 cl 16
Character Range: 483759–484449

16  Subsection 45D(1)
Repeal the subsection, substitute:

Notice by Commissioner of determination
 (1) If the Commissioner makes a determination under section 45A, 45B or 45C, the Commissioner must give a copy of the determination to the company concerned (which, in the case of a demerger benefit referred to in section 45B, is the head entity of the demerger group). The notice may be included in a notice of assessment.

Notice by company of determination
 (1A) That company must, in the case of a determination under section 45A or 45B, give a copy of the notice to:
 (a) the advantaged shareholder referred to in section 45A; or
 (b) the relevant taxpayer referred to in section 45B.