Document ID: chunk:federal_register_of_legislation:C2015A00154:clause:1_2:p2
Version: federal_register_of_legislation:C2015A00154
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 2/2)
Character Range: 12080–12949

the end of those 183 days, give a notice to the Commissioner in the *approved form.

Notice relating to income (including foreign‑sourced income)
 (3) A person who:
 (a) is a *foreign resident; and
 (b) on 1 June immediately preceding an *income year, had an *accumulated HELP debt;
must (other than in circumstances specified in the Overseas Debtors Repayment Guidelines) give to the *Commissioner, in the *approved form, a notice relating to the person's income (including foreign‑sourced income) for the income year. The notice must be given within the period specified in the form.
Note: The Commissioner may defer the time for giving the return: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.

Content of notices under this section
 (4) The Overseas Debtors Repayment Guidelines may provide for the content of notices under this section.