Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The company can choose that Subdivision 165 - C is 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.
166 - 80 How Subdivision 165 - CC or 165 - CD applies to a widely held or eligible Division 166 company
166 - 90 Companies can choose that this Subdivision is not to apply to
them