Document ID: chunk:federal_register_of_legislation:C2010C00690:clause:4_9
Version: federal_register_of_legislation:C2010C00690
Segment Type: clause
Provision Reference: sch 4 cl 9
Character Range: 313239–313807

9  After subsection 45‑230(2) in Schedule 1
Insert:

 (2A) If the variation quarter is in a *consolidation transitional year for you as a *subsidiary member of a *consolidated group, a reference in subsection (2) to:
 (a) your *instalment income for the variation quarter; or
 (b) your instalment income for the earlier instalment quarters in the income year;
is taken to be a reference to so much of that income as is reasonably attributable to the period in that quarter or those quarters (as appropriate) during which you are not a subsidiary member of the group.