Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 6/6)
Character Range: 5834545–5836106

of the head company;
 (b) the day specified in the choice on which the *consolidatable group is taken to be consolidated;
 (c) the identity of each *subsidiary member of the group on that day;
 (d) the identity of each entity that was a subsidiary member of the group on that day but was not such a subsidiary member when the notice is given;
 (e) the identity of each entity that was not a subsidiary member of the group on that day but was such a subsidiary member when the notice is given;
 (f) the identity of each entity that became a subsidiary member of the group after that day but was not such a subsidiary member when the notice is given.
 (2) The notice must be given no later than:
 (a) if the *head company is required to give the Commissioner its *income tax return for the income year during which that day 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 head company would be required to give the Commissioner such a return if it were required to give the Commissioner such a return.

703‑60  Notice of events affecting consolidated group
 (1) Within 28 days of an event described in an item of the table, the entity described in column 3 of the item must give the Commissioner notice in the *approved form of the event.

Notice of events
Column 1          Column 2                                                              Column 3
Item              If this event happens:                                                Notice must be given by: