Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 5 - Administration  

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Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

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Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Division 393 - Reports by investment bodies  

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Div 393 inserted by No 2 of 2015, s 3 and Sch 2 item 72, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015.

SECTION 393-15   ERRORS IN REPORTS  

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393-15(1)    
An entity must give to the Commissioner a corrected report if:

(a) the entity has given a report to the Commissioner under this Division; and

(b) after giving the report, the entity becomes aware of a material error in it.

393-15(2)    
The report must be in the *approved form.

393-15(3)    
The report must be given to the Commissioner no later than 28 days after the entity becomes aware of the error.

Note:

Section 388-55 allows the Commissioner to defer the time for giving an approved form.

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S 393-15 inserted by No 2 of 2015, s 3 and Sch 2 item 72, applicable in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015.

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