Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p3
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 5404–8064

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 given by section 90 of the ITAA 1936;

           (2)           partnership loss has the meaning given by section 90 of the ITAA 1936.

    Managed investment trust (MIT) has the meaning given by section 275-10 of the ITAA 1997.

    Person includes:

           (1)           a partner of a partnership, including a *foreign hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions;

           (2)           a trustee of a trust estate;

           (3)           a *full self-assessment taxpayer.

    Primary production business has the meaning given by section 995-1 of the ITAA 1997.

    Taxable income has the meaning given by section 4-15 of the ITAA 1997.

    Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period.

3.2  Requirement to Lodge

Income Tax Returns

Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year.

3.3  Information on when and how to lodge

Every *person required to lodge a return with me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2023 must do so by 31 October 2023.

Adopted accounting period

*Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G.

Other persons must lodge their return with me by the last day of the fourth month after the end of their *adopted accounting period.

Persons in Table F or Table G

The following are persons described in Tables F or G:

       (1)           the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F);

       (2)           a person having control of a non-resident's money (see Table F);

       (3)           an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G).

Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the *income year, they must lodge the return with me by the first day of the