Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161AA  

161AA   CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS  

A full self-assessment taxpayer must, in a return for a year of income, specify:

(a) its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and

(b) the amount of the tax payable on that taxable income or net income (or that no tax is payable); and

(ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or

(c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income; and

(d) for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income:

(i) its no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (or that it has no no-TFN contributions income); and

(ii) the amount of the income tax payable on that income (or that no income tax is payable).