Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019
Reference: TPRE 2019/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 19 July 2019
Signatory: Timothy Dyce Deputy Commissioner of Taxation
Registration number: F2019L01044
Registration date: 9 August 2019


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.