Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161   ANNUAL RETURNS  
Requirement to lodge a return

161(1)    

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Every person must, if required by the Commissioner by legislative instrument, give to the Commissioner a return for a year of income within the period specified in the instrument.

Note:

The Commissioner may defer the time for giving the return: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953 .

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History

S 161(1) amended by No 64 of 2020, s 3 and Sch 3 items 216 and 217, by substituting " legislative instrument " for " notice published in the Gazette " and " the instrument " for " the notice " , effective 1 October 2020. For transitional provisions, see note under s 130 .

S 161(1) amended by No 91 of 2000, substituted by No 174 of 1997 and amended by No 73 of 1989, No 52 of 1986, No 87 of 1978, No 85 of 1967 and No 85 of 1959.

S 161(1) and (1A) substituted for s 161(1) by No 20 of 1990.

161(1A)    

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The Commissioner may, in the instrument, exempt from liability to furnish returns such classes of persons not liable to pay income tax as the Commissioner thinks fit, and a person so exempted need not furnish a return unless the person is required by the Commissioner to do so.

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History

S 161(1A) amended by No 64 of 2020, s 3 and Sch 3 item 218, by substituting " in the instrument " for " in the notice " , effective 1 October 2020. For transitional provisions, see note under s 130 .

S 161(1A) inserted by No 20 of 1990.

161(2)    
If the taxpayer is absent from Australia, or is unable from physical or mental infirmity to make such return, the return may be signed and delivered by some person duly authorized.

161(3)    

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Nothing in this section prevents an approval by the Commissioner of a form of return under section 35D of the Superannuation Industry (Supervision) Act 1993 from requiring or permitting a return under that section to be attached to, or to form part of, a return under this section.

Note:

However, the rules applicable to a return under section 35D of the Superannuation Industry (Supervision) Act 1993 are those specified in that Act.

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History

S 161(3) amended by No 154 of 2007, s 3 and Sch 3 item 3, by substituting " 35D " for " 36A " (wherever occurring), effective 24 September 2007.

S 161(3) amended by No 24 of 2000 and inserted by No 121 of 1999.

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