INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

Pt IIIAA inserted by No 58 of 1987.

S 160ARG substituted by No 91 of 2000, s 3 and Sch 2 item 130, applicable:

(a) for income tax - returns, statements, notices and other documents given for the 2000-01 income year and later years; and

(b) for fringe benefits tax - returns, statements, notices and other documents for the year of tax starting on 1 April 2001 and later years; and

(c) for other taxes - returns, statements, notices and other documents for the period starting on 1 July 2000 and later periods.

S 160ARG formerly read:

REQUIREMENTS FOR RETURNS  
160ARG
A return under this Part shall:

(a) be in the form provided or authorised by the Commissioner for the purposes of that section;

(b) be furnished in accordance with the regulations;

(c) be signed on behalf of the company furnishing the return; and

(d) contain such information as is required for the due completion of the form of return.

S 160ARG inserted by No 58 of 1987.