Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p1
Version: federal_register_of_legislation:F2023L00533
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Character Range: 0–2987

Legislative Instrument

Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2023

I, Chris Jordan AO, Commissioner of Taxation (the Commissioner) make the following instrument regarding lodgment of returns for the *income year ended 30 June 2023 under sections 130 and 161 of the Income Tax Assessment Act 1936 , section 214-15 of the Income Tax Assessment Act 1997,  section 35D of the Superannuation Industry (Supervision) Act 1993, and section 390-5 of Schedule 1 to the Taxation Administration Act 1953 and consistent with:

Income Tax Assessment Act 1936 (ITAA 1936):
Section 18; Section 23AF; Section 23AG; Section 130; Section 160AAAA; Section 161; Subsection 161A(1); Section 162; Section 163; Section 255; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III; Division 5 of Part III; Division 5A of Part III; and Division 15 of Part III

Income Tax Assessment Act 1997 (ITAA 1997):
Section 61-215; Section 204-75; Section 205-50; Section 210-135; Section 214-15; Subsection 214-25(2); Section 303-10; paragraph 830-10(2)(b); Subsection 830-15(5); paragraph 830-15(5)(b); Section 960-195; Section 995-1; Division 50; Subdivision 61‑G; Division 405; Division 703; Division 719; Division 830; and Part 3-90

Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997):
Division 205 and Division 214

Taxation Administration Act 1953 (TAA):
Section 8C

Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1):
Section 12-140; Section 12-145; Section 12-319A; Section 12-320; Section 260-140,
Section 286‑75; Section 388-50, Section 388-55; Section 390-5; Subdivision 12A-C; Subdivision 12-F; Subdivision 12-FA; and Subdivision 12-H

Superannuation Industry (Supervision) Act 1993 (SISA):
Section 35D

Higher Education Support Act 2003 (HESA):
Subsection 154-18(3)

Trade Support Loans Act 2014 (TSLA):
Subsection 47C(3)

VET Student Loans Act 2016 (VETSLA):
Subsection 23ED(3)

Signed Chris Jordan AO
Commissioner of Taxation
10 05 2023
Table of Contents

1. Name of instrument
2. Commencement
3. Application
3.1 Definitions
3.2 Requirement to lodge
3.3 Information on when and how to lodge
3.4 Tables A to J
4. Exemptions from the requirement to lodge a return (Tables K to P)
5.  Other lodgment requirements
5.1 Lodgment of franking returns
5.2 Special rules for late balancing corporate tax entities that elect to use
30 June as a basis for determining their franking deficit tax liability
5.3 Lodgment of a venture capital deficit tax return
5.4 Requirement to lodge an ancillary fund return
5.5 Date of lodgment of returns and statements by a trustee of a self managed
superannuation fund
5.5.1 Returns under section 35D of the SISA
5.5.2 Member information statements under 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