Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_183:p3
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 183 (pt 3/3)
Character Range: 146678–147942

*income tax return for the income year during which that time occurs—the day on which the company gives the Commissioner that income tax return; or
 (b) otherwise—the last day in the period within which the company would be required to give the Commissioner such a return if it were required to give the Commissioner such a return.

719‑79  Notice of appointment of provisional head company after formation of group

 (1) This section applies if an entity is appointed to be the *provisional head company of a *MEC group because of a choice under subsection 719‑60(3).

 (2) The *provisional head company must give the Commissioner a notice in the *approved form containing the following information:
 (a) the identity of the provisional head company;
 (b) the day on which the choice was made;
 (c) the day on which the *cessation event mentioned in subsection 719‑60(3) occurs.

 (3) The notice must be given no later than:
 (a) if:
 (i) the group came into existence because of a choice under section 719‑50; and
 (ii) the event happens more than 28 days before a notice under section 719‑76 in relation to the choice is given;
  the day on which the notice mentioned in subparagraph (ii) is given; or
 (b) in any other case—28 days after the *cessation event.