Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:11_73bab
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 11 cl 73BAB
Character Range: 143034–143596

73BAB  Head company treated as registered

  Sections 73B to 73Z (inclusive) of this Act apply to the head company of a consolidated group or MEC group as if the head company:
 (a) were an eligible company; and
 (b) were registered under section 39J of the Industry Research and Development Act 1986 in relation to particular activities in respect of a year of income;
during any period that a subsidiary member of the group is an eligible company and registered under section 39J of that Act in relation to those activities in respect of that year of income.