Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 4/6)
Character Range: 1739213–1741907

*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 holidays
  Where an *approved form is required to be given to the Commissioner or to another entity by, or on, a day (the lodgment day) that is not a *business day, the approved form may be given on the first business day after the lodgment day.

388‑55  Commissioner may defer time for lodgment
 (1) The Commissioner may defer the time within which an *approved form is required to be given to the Commissioner or to another entity.
 (2) A deferral under subsection (1) does not defer the time for payment of any amount to the Commissioner.
Note: Section 255‑10 allows the Commissioner to defer the time for payment of an amount of a tax‑related liability.

388‑60  Declaration by entity
  If you give a return, notice, statement, application or other document to the Commissioner in the *approved form, you must make a declaration in the approved form that any information in the document is true and correct.

388‑65  Declaration by entity where agent gives document
 (1) If a return, notice, statement, application or other document of yours is to be given to the Commissioner in the *approved form by an agent on your behalf, you must make a declaration in writing:
 (a) stating that you have authorised the agent to give the document to the Commissioner; and
 (b) declaring that any information you provided to the agent for the preparation of the document is true and correct.
Note: This subsection does not apply if a declaration is made in accordance with subsection 389‑35(2) in relation to a notification of an amount under Division 389 (see paragraph 389‑35(3)(a)).
 (2) You must give the declaration to the agent.
 (3) You must retain the declaration or a copy of it for:
 (a) 5 years after it is made; or
 (b) a shorter period determined by the Commissioner in writing for you; or
 (c) a shorter period determined by the Commissioner by legislative instrument for a class of entities that includes you.
 (3A) A determination under paragraph (3)(c) may specify different periods for different classes of entities.
 (4) You must produce the declaration or copy if requested to do so within that period by the Commissioner.
 (5) The agent must not give the document to the Commissioner before you make the declaration.
 (6) You must sign the declaration.

388‑70  Declaration by agent
  If an agent gives a return, notice, statement, application or other document to the Commissioner in the *approved form on behalf of another