Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 388 - Requirements about giving material to the Commissioner  

Subdivision 388-B - General provisions  

SECTION 388-52  

388-52   SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS  

Where an *approved form is required to be given to the Commissioner or to another entity by, or on, a day (the lodgment day ) that is not a *business day, the approved form may be given on the first business day after the lodgment day.