A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 2   Amendments applying to returns etc. for the 2000-01 year and later years

Income Tax Assessment Act 1936

132   At the end of subsection 161(1)

Add:

Note: The Commissioner may defer the time for giving the return: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953.