Document ID: chunk:federal_register_of_legislation:C2012A00018:clause:2_8:p2
Version: federal_register_of_legislation:C2012A00018
Segment Type: clause
Provision Reference: sch 2 cl 8 (pt 2/2)
Character Range: 63825–64443

(b) on or before 30 August 2013, or within a further time that the Commissioner allows.
 (6) The choice is irrevocable, and applies to:
 (a) the year of tax commencing on 1 July 2012; and
 (b) all later years of tax.
 (7) For the purposes of paragraph (1)(c):
 (a) a person holding an interest in the project is taken to have acquired the interest if, and when, the person is taken to have acquired that interest for the purposes of clause 18; and
 (b) a company holding an interest in the project is taken to have been acquired if, and when, the company is taken to have been acquired for the purposes of that clause.