Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022
Reference: LI 2022/13
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 27 April 2022
Signatory: Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2022L00650
Registration date: 2 May 2022


1. Name of instrument: This determination is the Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022. | 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. | 4. Determination: Eligible community housing providers may defer providing information to the Commissioner of Taxation under item 9A of the table in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued during the 2020-21 financial year under section 980-15 of the Income Tax Assessment Act 1997 until 1 August 2022. | 5. Definitions: Eligible community housing providers are defined by subsection 980-10 of the ITAA 1997. All other terms take their meaning from the Taxation Administration Act 1953 (see subsection 3AA(2) of this Act). | 6. Repeals: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019 (F2019L01044) registered 9 August 2019. | 1. The whole of the instrument: Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020-21 Financial Year Determination 2022. | 2. The whole of the instrument: Repeal the instrument on 1 October 2022