Document ID: chunk:federal_register_of_legislation:C2025C00014:section:161aa
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 161AA
Character Range: 1519694–1520688

161AA  Contents of returns of full self‑assessment taxpayers
  A full self‑assessment taxpayer must, in a return for a year of income, specify:
 (a) its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and
 (b) the amount of the tax payable on that taxable income or net income (or that no tax is payable); and
 (ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or
 (c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income; and
 (d) for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income:
 (i) its no‑TFN contributions income as defined by section 295‑610 of the Income Tax Assessment Act 1997 (or that it has no no‑TFN contributions income); and
 (ii) the amount of the income tax payable on that income (or that no income tax is payable).