Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The company can choose that Subdivisions 165 - B and 165 - CB are to apply to it for the income year 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, or before a later day if the Commissioner allows.
Table of sections
166 - 40 How Subdivision 165 - C applies to a widely held or eligible Division 166 company
166 - 50 Companies can choose that this Subdivision is not to apply to them