Document ID: chunk:federal_register_of_legislation:C2018A00023:clause:5_22
Version: federal_register_of_legislation:C2018A00023
Segment Type: clause
Provision Reference: sch 5 cl 22
Character Range: 46218–46934

22  At the end of section 16‑150 in Schedule 1
Add:
 (2) An entity that must pay an amount (even if it is a nil amount) to the Commissioner under Subdivision 14‑E (about payments in respect of taxable supplies of certain real property) must notify the Commissioner of the amount:
 (a) on or before the day provided in a determination under subsection (3); or
 (b) if there is no such determination—on or before the day on which the amount is due to be paid (regardless of whether it is paid).
The notification must be in the *approved form and lodged with the Commissioner.
 (3) The Commissioner may, by legislative instrument, determine when the Commissioner must be notified for the purposes of paragraph (2)(a).