Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An entity may choose whether voting power in the company at a particular time is worked out solely by reference to:
(a) the maximum number of votes that could be cast on a poll on the election of a director of the company, if such a poll were to be held at that time; or
(b) the maximum number of votes that could be cast on a poll on an amendment to the company's * constitution, other than an amendment altering:
(i) the rights carried by any of the company's * shares; or
(ii) other forms of voting power in the company;
if such a poll were to be held at that time.
(2) The way the entity prepares its * income tax return is sufficient evidence of it making a choice under subsection (1).