Income Tax Assessment Act 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 161AA  

161AA   CONTENTS OF RETURNS OF FULL SELF-ASSESSMENT TAXPAYERS  

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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

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

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(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

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(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).

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History

S 161AA amended by No 88 of 2013, s 3 and Sch 5 item 13, by inserting para (ba), applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.

S 161AA amended by No 88 of 2009, s 3 and Sch 5 item 317, by substituting " superannuation fund " for " fund that is an eligible superannuation fund (as defined in section 267 ) " , applicable in relation to:

(a) the 2009-10 year of income; and

(b) later years of income.

S 161AA amended by No 9 of 2007 , s 3 and Sch 1 item 4, by inserting para (d) at the end, applicable to the 2007-2008 income year and later years.

S 161AA amended by No 161 of 2005; inserted by No 179 of 1999.

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