Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner may defer the time within which an *approved form is required to be given to the Commissioner or to another entity. 388-55(2)
A deferral under subsection (1) does not defer the time for payment of any amount to the Commissioner.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 388
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Requirements about giving material to the Commissioner
Subdivision 388-B
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General provisions
SECTION 388-55
COMMISSIONER MAY DEFER TIME FOR LODGMENT
388-55(1)
The Commissioner may defer the time within which an *approved form is required to be given to the Commissioner or to another entity. 388-55(2)
A deferral under subsection (1) does not defer the time for payment of any amount to the Commissioner.
Note:
Section 255-10 allows the Commissioner to defer the time for payment of an amount of a tax-related liability.
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