Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_179
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 179
Character Range: 140587–141184

179  Paragraph 719‑50(4)(b)
Repeal the paragraph, substitute:
 (b) another company (the other company) that was an eligible tier‑1 company at the start of the specified day ceased to exist at a time before:
 (i) the day on which the company mentioned in paragraph (a) gives the Commissioner its *income tax return for the income year during which the day specified in the choice occurs; or
 (ii) the last day in the period within which the company mentioned in paragraph (a) would be required to give the Commissioner such a return if it were required to give the Commissioner such a return; and