Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 393
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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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