Document ID: chunk:federal_register_of_legislation:C2016C01126:clause:2_4
Version: federal_register_of_legislation:C2016C01126
Segment Type: clause
Provision Reference: sch 2 cl 4
Character Range: 5686–6295

4  Paragraph 32J(2)(a)
Repeal the paragraph, substitute:
 (a) the time after the end of the relevant income year when the first individual notifies the Secretary of the amount of the first individual's adjusted taxable income for the relevant income year, so long as that notification occurs before the end of:
 (i) the first income year after the relevant income year; or
 (ii) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the first individual from making that notification before the end of that first income year;