INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 10
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Mining and quarrying
Subdivision C
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General provisions
SECTION 122M
122M
ELECTIONS
An election under any of the provisions of this Division must be made on or before the last day for the lodgment of the return of income of the year of income to which the election relates, or within such further time as the Commissioner allows.
View history note
Hide history noteAn election under any of the provisions of this Division must be made on or before the last day for the lodgment of the return of income of the year of income to which the election relates, or within such further time as the Commissioner allows.
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