Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 393 - Reports by investment bodies  

SECTION 393-15   ERRORS IN REPORTS  

393-15(1)  
An entity must give to the Commissioner a corrected report if:


(a) the entity has given a report to the Commissioner under this Division; and


(b) after giving the report, the entity becomes aware of a material error in it.

393-15(2)  
The report must be in the *approved form.

393-15(3)  
The report must be given to the Commissioner no later than 28 days after the entity becomes aware of the error.

Note:

Section 388-55 allows the Commissioner to defer the time for giving an approved form.




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