TPRE 2019/1
AUSTRALIAN GOVERNMENT
This legislative instrument has been repealed by F2022L00650 registered on 2 May 2022.Taxation Administration Act 1953
I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(b) of Schedule 1 to the Taxation Administration Act 1953.Legislative Instrument
1. Name of instrument
This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.
2. Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation.
3. Application
This instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997).
4. Determination
Eligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 9A in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2020.
Dated: 19 July 2019
Timothy Dyce
Deputy Commissioner of Taxation
Registration Number: F2019L01044
Registration Date: 9 August 2019
Related Explanatory Statements:
TPRE 2019/1 - Explanatory statement