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 388 - Requirements about giving material to the Commissioner  

Subdivision 388-B - General provisions  

SECTION 388-55   COMMISSIONER MAY DEFER TIME FOR LODGMENT  

388-55(1)  
The Commissioner may defer the time within which an *approved form is required to be given to the Commissioner or to another entity.

388-55(2)  
A deferral under subsection (1) does not defer the time for payment of any amount to the Commissioner.

Note:

Section 255-10 allows the Commissioner to defer the time for payment of an amount of a tax-related liability.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.