Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p2
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 2744–5660

section 390-5 of
Schedule 1 to the TAA
6. Additional lodgment information
6.1 Deferral of time for lodgment of returns
6.2 Notice of requirement to lodge a return or information
6.3 Exemption from requirement to lodge returns
6.4 Penalties for non-compliance with lodgment requirements

    1.              Name of instrument
This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2023.

    2.              Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation.

    3.              Application
3.1  Definitions

Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.

Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.

The fact that a defined term is not asterisked is not relevant to interpreting the term.

In this instrument:

    Adopted accounting period means an accounting period that a *person has been granted leave to adopt instead of the *year of income ended 30 June 2023, under section 18 of the ITAA 1936.

    Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA.

    Assessable income has the meaning given by sections 6-5, 6-10, 6-15, 17-10 and 17-30 of the ITAA 1997.

    Attribution managed investment trust (AMIT) has the meaning given by section 276-10 of the ITAA 1997.

    Attribution CCIV sub-fund trust is a CCIV sub-fund trust that is an attribution managed investment trust (AMIT) for the income year by the application of Divisions 275 and 276 of the ITAA 1997, as modified by sections 195-130 and 195-135 of the ITAA 1997.

    Australia has the meaning affected by section 960-505 of the ITAA 1997.

    CCIV sub‑fund trust has the meaning given by subsection 195-110(2) of the ITAA 1997.

    Corporate collective investment vehicle (CCIV) has the meaning given by section 995-1 of the ITAA 1997.

    Corporate tax entity has the meaning given by section 960-115 of the ITAA 1997.

    Full self-assessment taxpayer means:

           (1)           a company;

           (2)           a trustee of a public trading trust;

           (3)           a trustee of an approved deposit fund;

           (4)           a trustee of a superannuation fund;

           (5)           a trustee of a pooled superannuation trust; or

           (6)           a corporate limited partnership that is treated as a company by virtue of the provisions of Division 5A of Part III of the ITAA 1936.

    Foreign hybrid has the meaning given by section 830-5 of the ITAA 1997.

    Income year means the *year of income ended 30 June 2023 or the *adopted accounting period.

    In relation to a partnership:

           (1)           net income has the meaning