S 27HA repealed by No 15 of 2007, s 3 and Sch 1 item 4, applicable to the 2007-2008 income year and later years. S 27HA formerly read:
SECTION 27HA INFORMATION ABOUT CONTRIBUTIONS-SPLITTING ETPs
A person who pays a contributions-splitting ETP in a financial year must give the Commissioner a statement setting out the matters required by the regulations.
The statement must be given:
on or before 31 October in the next financial year; or
by such later date (if any) as the Commissioner allows.