Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 3/6)
Character Range: 1736586–1739469

the purposes of subsection 384‑15(2) is taken to be extended by 1 day for each day in the period:
 (a) beginning at the start of the day the Commissioner receives the request; and
 (b) ending at the end of the day that the Commissioner notifies you that a decision has been made on the request.

384‑40  Taxation objection
  If you are dissatisfied with:
 (a) a decision of the Commissioner to give an *education direction, or to vary one otherwise than in accordance with a request under section 384‑35; or
 (b) a decision of the Commissioner under section 384‑35 to refuse to vary an education direction;
you may object against the decision in the manner set out in Part IVC.

Division 388—Requirements about giving material to the Commissioner

Table of Subdivisions
388‑A Object of Division
388‑B General provisions

Subdivision 388‑A—Object of Division

388‑5  Object of Division
  The object of this Division is to set out requirements to ensure the integrity and efficiency of giving material to the Commissioner.

Subdivision 388‑B—General provisions

Table of sections
388‑50 Approved forms
388‑52 Saturdays, Sundays and public holidays
388‑55 Commissioner may defer time for lodgment
388‑60 Declaration by entity
388‑65 Declaration by entity where agent gives document
388‑70 Declaration by agent
388‑75 Signing declarations
388‑80 Electronic notification of BAS amounts
388‑85 Truncating amounts

388‑50  Approved forms
 (1) A return, notice, statement, application or other document under a *taxation law is in the approved form if, and only if:
 (a) it is in the form approved in writing by the Commissioner for that kind of return, notice, statement, application or other document; and
 (b) it contains a declaration signed by a person or persons as the form requires (see section 388‑75); and
 (c) it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise; and
 (d) for a return, notice, statement, application or document that is required to be given to the Commissioner—it is given in the manner that the Commissioner requires (which may include electronically).
 (1A) Despite subsection (1), a document that satisfies paragraphs (1)(a), (b) and (d) but not paragraph (1)(c) is also in the approved form if it contains the information required by the Commissioner. The Commissioner must specify the requirement in writing.
 (2) The Commissioner may combine in the same *approved form more than one return, notice, statement, application or other document.
 (3) The Commissioner may approve a different *approved form for different entities.
Example: The Commissioner may require high wealth individuals to lodge a different income tax return to that required to be lodged by an individual whose only income is a salary.

388‑52  Saturdays, Sundays and public