Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 394
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Reporting about forestry managed investment schemes
Guide to Division 394
SECTION 394-1
WHAT THIS DIVISION IS ABOUT
A forestry manager of a forestry managed investment scheme must give the Commissioner information about initial contributions by participants in the scheme. The forestry manager must also inform the Commissioner if the trees are not established under the scheme within 18 months of the first investment in the scheme.
394-5 | Statements about initial contributions to scheme |
394-10 | Statements about failure to establish trees within 18 months |
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