Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 9   Non-commercial loans

Part 2   Amendments commencing on Royal Assent

Income Tax Assessment Act 1936

6   At the end of section 109D

Add:

When is the lodgment day?

(6) In this Division, the lodgment day for a private company's year of income is the earlier of:

(a) the due date for lodgment of the private company's return of income for the year of income; and

(b) the date of lodgment of the private company's return of income for the year of income.