Income Tax Assessment Act 1936
PART IV - RETURNS AND ASSESSMENTS SECTION 161A FORM AND CONTENT OF RETURNS 161A(1) [Approved form]
The return must be in the approved form.
161A(2) Electronic returns.
An approval given by the Commissioner of a form of return may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.