Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:5_157
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 5 cl 157
Character Range: 132168–132703

157  Subsection 703‑50(3)
Repeal the subsection, substitute:

 (3) The choice can be made no later than:
 (a) if the company is required to give the Commissioner its *income tax return for the income year during which the specified day mentioned in subsection (1) 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.