Document ID: chunk:federal_register_of_legislation:F2016L00817:body:0:p2
Version: federal_register_of_legislation:F2016L00817
Segment Type: other
Provision Reference: 
Character Range: 2862–5968

the Military Rehabilitation and Compensation Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary – individual non-business)

    Commonwealth labour market programs:
         * Training for Employment Program allowance
         * New Enterprise Incentive Scheme allowance
         * Green Corps training allowance
         * other taxable Commonwealth education or training payments
         * Income support component from a Community Development Employment Project (CDEP) – shown as 'CDEP salary or wages' on your PAYG payment summary – individual non-business
         * CDEP Scheme participant supplement

    Australian Government Pensions and Allowances:
         * Age pension
         * Bereavement allowance
         * Carer payment
         * Disability support pension
         * Education entry payment
         * Parenting payment (single)
         * Widow B pension
         * Wife pension
         * Age service pension
         * Income support supplement
         * Defence Force Income Support Allowance
         * Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs
         * Invalidity service pension
         * Partner service pension

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    In this instrument, a reference to 'year of income' 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.
    Every person required to lodge a return whose year of income ends on 30 June 2016 must do so by 31 October 2016.
    Where a person required to lodge a return 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 last day of the 4th month after the close of the accounting period adopted.
    In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, the return must be in the approved form.

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    Deferral of time for lodgment of returns

    In accordance with section 388-55 of Schedule 1 to the Taxation Administration Act 1953, the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.

    Notice of requirement to lodge a return and/or information

    Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, in accordance with section 162 or section 163 of the Income Tax Assessment Act 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income.

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    Lodgment in the approved form

    In accordance with subsection 161A(1) of the Income Tax Assessment Act 1936, a return required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of