Taxation Administration Act 1953
Note: See section 3AA .
Chapter 5 - AdministrationAn entity must give to the Commissioner a report, for a * financial year, on all * Part VA investments in relation to which it was an * investment body at any time during the year.
393-10(2)
The report must be in the * approved form.
393-10(3)
The report must be given to the Commissioner within the following period after the end of the * financial year:
(a) the period the Commissioner specifies by legislative instrument; or
(b) otherwise - 4 months.
Note:
Section 388-55 allows the Commissioner to defer the time for giving an approved form.
393-10(4)
The report need not include particulars of an investment for which the return during the * financial year was less than $ 1.
393-10(5)
Despite subsection (1), the entity need not give to the Commissioner a report, for a * financial year during which the total number of * Part VA investments in relation to which it was an * investment body is less than:
(a) the number the Commissioner specifies by legislative instrument; or
(b) otherwise - 10.
393-10(5A)
Paragraph (5)(b) does not apply to an * investment body that is a * managed investment trust.
393-10(6)
Subsection (1) does not apply to an * investment body in relation to a * financial year for which the investment body has complied with an * arrangement in force between the investment body and the Commissioner relating to the reporting on * Part VA investments.
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