Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_2
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 2
Character Range: 174558–175665

2                         you make a choice under item 2 of the table in subsection 960‑60(1)  (a) both:
                                                                                               (i) the permanent establishment was in existence at the start of the income year in which you made the choice; and
                                                                                               (ii) you make the choice within 90 days after the beginning of that income year or within 30 days after the commencement of this section; or
                                                                                               (b) both:
                                                                                               (i) the permanent establishment came into existence during the income year in which you made the choice; and
                                                                                               (ii) you make the choice within 90 days after the permanent establishment came into existence or within 30 days after the commencement of this section.