A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 2 Amendments applying to returns etc. for the 2000-01 year and later years
Income Tax Assessment Act 1936
132 At the end of subsection 161(1)
Add:
Note: The Commissioner may defer the time for giving the return: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953.