A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 3  

9   Subsection 995-1(1)

Insert:

approved form : a notice, application or other document is in the approved form if, and only if:

(a) it is in the form approved in writing by the Commissioner in relation to that kind of notice, application or other document; and

(b) it is signed by a person or persons as the form requires; and

(c) it contains the information that the form requires, and any further information or statement as the Commissioner requires; and

(d) for a notice, application or document that is required to be lodged with the Commissioner - it is lodged at the place and in the manner that the Commissioner requires.

The Commissioner may combine in the same approved form more than one notice, application or other document.