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
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.