Tax Laws Amendment (Small Business Measures) Act 2004 (134 of 2004)
Schedule 1 Annual lodgment and payment
Taxation Administration Act 1953
15 Subsection 62(2) (before table item 37B)
Insert:
|
37AD |
refusing a request to allow an annual tax period election to take effect from the start of another tax period |
paragraph 151-10(2)(b) |
|
37AE |
refusing a request to be allowed to make an annual tax period election on a specified day |
subsection 151-20(3) |
|
37AF |
disallowing an annual tax period election |
subsection 151-25(3) |