Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161A   FORM AND CONTENT OF RETURNS  

161A(1)   [Approved form]  

The return must be in the approved form.

161A(2)   Electronic returns.  

An approval given by the Commissioner of a form of return may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.