Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.