Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_5
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 972830–973749

5                            What is the form of the return?                 The return:
                                                                             (a) must be in the appropriate approved form and include the information required by that form; or
                                                                             (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 64‑5.
Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records
 (4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item            Matter                                          Rule