Document ID: chunk:federal_register_of_legislation:C2007A00079:clause:8_3:p2
Version: federal_register_of_legislation:C2007A00079
Segment Type: clause
Provision Reference: sch 8 cl 3 (pt 2/2)
Character Range: 66326–67239

condition was not satisfied.

Note: Section 286‑75 provides an administrative penalty for breach of this subsection.

 (2) A statement under subsection (1) must be in the *approved form.

 (3) The statement must be given to the Commissioner within 3 months after the end of the 18 months mentioned in subsection 394‑10(4) of the Income Tax Assessment Act 1997.

Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

 (4) The *approved form may require the statement to contain the following information:
 (a) the name of the scheme;
 (b) information relating to the identity of the *forestry manager;
 (c) information relating to the circumstances that gave rise to the condition not being satisfied.

 (5) Subsection (4) does not limit the information that the *approved form may require the statement to contain.

Part 2—Other amendments

Income Tax Assessment Act 1936