Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 715.175

When choice must be made

  (1)   A choice under section   715 - 95 or 715 - 120 must be made within 6 months after the leaving time, or within a further period allowed by the Commissioner.

  (2)   After that 6 months, or that further period, the head company is taken to have made the first choice under section   715 - 100 or 715 - 125 unless it is established that the head company made a different choice within that 6 months or further period.


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