Document ID: chunk:federal_register_of_legislation:C2010C00184:clause:8_6:p2
Version: federal_register_of_legislation:C2010C00184
Segment Type: clause
Provision Reference: sch 8 cl 6 (pt 2/2)
Character Range: 174072–175081

revocation is to be effective (see subsection (6)); or
 (c) if the family trust election to which it relates is revoked under subsection 272‑80(6)—at all times from the election commencement time until the later time specified in that revocation; or
 (d) if the family trust election to which it relates is revoked under subsection 272‑80(6A)—at all times from the election commencement time to the end of the income year immediately prior to the income year from which the family trust revocation is to be effective (see subsection 272‑80(8)).

Election commencement time

 (6B) The election commencement time is:
 (a) if the company, partnership or trust does not pass the family control test at all times in the specified income year—the later of:
 (i) the beginning of the specified day; and
 (ii) the earliest time from which the company, partnership or trust does pass the family control test for the remainder of the specified income year; or
 (b) in any other case—the beginning of the specified day.