Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_1
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 1
Character Range: 173522–174558

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