Document ID: chunk:federal_register_of_legislation:C2007A00079:clause:10_19
Version: federal_register_of_legislation:C2007A00079
Segment Type: clause
Provision Reference: sch 10 cl 19
Character Range: 116252–116968

19  After subsection 16‑153(3) in Schedule 1
Insert:

 (4) An entity must give a report to the Commissioner in the *approved form if the entity is required to withhold amounts under Subdivision 12‑H in relation to *fund payments made by a particular *managed investment trust (the paying trust) in relation to an income year of that trust.

Note: The entity may be the managed investment trust itself or an intermediary.

 (4A) The report under subsection (4) must be given:
 (a) not later than 14 days after the end of 6 months after the end of the income year of the *managed investment trust in relation to which the relevant *fund payments were made; or
 (b) within a longer period allowed by the Commissioner.