Income Tax Assessment Act 1936
PART IV
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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.
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