Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_1
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 1
Character Range: 167428–168413

1                                      an *Australian resident who is required to prepare financial reports under section 292 of the Corporations Act 2001                   work out so much of your taxable income or tax loss as is not subject to a choice made by you under any of the other items of this table                                                                     (a) if the choice you make under this item is a backdated startup choice (see section 960‑65)—the income year in which you make the choice; or
                                                                                                                                                                                                                                                                                                                                                                                          (b) in any other case—the income year following the one in which you make the choice.