Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

223 Group of companies
  • (1) In section 55(1)(a)(iii), multi-rate PIE is replaced by multi-rate PIE or a look-through company.

    (2) After section 55(7)(dc), the following is inserted:

    • (dd) any statement or other information provided to a member of the group under section 78F shall be deemed to be provided to the representative member; and

    • (de) any statement or other information provided by a member of the group under section 78F shall be deemed to be provided by the representative member; and.