Document ID: chunk:federal_register_of_legislation:F2016L00541:body:0
Version: federal_register_of_legislation:F2016L00541
Segment Type: other
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Character Range: 0–1188

Legislative Instrument

CHANGE OF THE REPORTING PERIOD FOR THIRD PARTY REPORTS ON REAL PROPERTY TRANSFERS DETERMINATION 2016

I, Greg Williams, Deputy Commissioner of Taxation, make this determination under subparagraph 396-55(a)(ii) of Schedule 1 to the Taxation Administration Act 1953.

Greg Williams
Deputy Commissioner of Taxation
Dated: 11 April 2016

      1. Name of instrument

    This instrument is the Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016.

    2.                  Commencement

    This instrument commences on 1 July 2016.

    3.                  Application

    This instrument applies to the States and Territories, in relation to the reporting period for reports required by table item 3 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 to be made by the States and Territories to the Commissioner of Taxation.

    4.                  Determination

    The reporting period to which paragraph 396-55(a)(ii) of Schedule 1 to the Taxation Administration Act 1953 applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June.