Document ID: chunk:federal_register_of_legislation:F2016L00816:body:0:p2
Version: federal_register_of_legislation:F2016L00816
Segment Type: other
Provision Reference: 
Character Range: 2814–5270

a foreign hybrid as defined in  Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me a partnership return as if the partnership were regarded as a person and meets those descriptions;
         * a trustee of a trust estate; and
         * a 'full self-assessment taxpayer'. A 'full self-assessment taxpayer' means a company, a trustee of a corporate unit trust, a trustee of a public trading trust, a trustee of an approved deposit fund, a trustee of a superannuation fund, a trustee of a pooled superannuation trust or a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the Income Tax Assessment Act 1936.

    In this instrument, a reference to 'year of income' or 'income year' means the year of income ended 30 June 2016, or the approved period in lieu where a person has been granted leave to adopt a substituted accounting period in accordance with section 18 of the Income Tax Assessment Act 1936.

    Every person required to lodge a return (with the exception of those covered in Table I and Table J) whose year of income ends on 30 June 2016 must do so by 31 October 2016.

    Where a person required to lodge a return (with the exception of those covered by Table I and Table J) has been granted leave to adopt a substituted accounting period in lieu of the year of income ended 30 June 2016, the return must be lodged with me no later than the 15th day of the 7th month after the end of their year of income if they are a full self-assessment taxpayer. If they are not a full self-assessment taxpayer, the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted.

    Where a person is described in Table I or Table J and is required to lodge a return in that capacity for the year of income ended 30 June 2016, or approved period in lieu, a return must be lodged with me no later than the 1st day of the 6th month of the following year of income. Where Table I applies, a person is required to furnish a separate return for each person for whom they are an agent, in addition to their own return (if one is required). Where Table J applies, a person is required to furnish an aggregate return representing their position as agent, in addition to their own return (if one is required).