Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 166.90

             (1)  The company can choose that Subdivision 165-CC or 165-CD is to apply to it in respect of a * test period for the purposes of section 166-80 without the modifications made by this Subdivision.

             (2)  The company must choose on or before the day it lodges its * income tax return for the income year in which the * test period begins, or before a later day if the Commissioner allows.

Guide to Subdivision 166-D