Document ID: chunk:federal_register_of_legislation:C2025C00136:section:47c
Version: federal_register_of_legislation:C2025C00136
Segment Type: section
Provision Reference: s 47C
Character Range: 52100–53848

47C  Notices to be given to the Commissioner

Notice relating to leaving Australia
 (1) A person who:
 (a) has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and
 (b) leaves Australia (other than in circumstances specified in the rules) with the intention of remaining outside Australia for at least 183 days;
must, no later than 7 days after leaving Australia, give a notice to the Commissioner in the approved form.

Notice relating to absence from Australia
 (2) A person who:
 (a) has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and
 (b) has been outside Australia for at least 183 days (other than in circumstances specified in the rules) in any 12 month period; and
 (c) was not required under subsection (1) to give a notice to the Commissioner in connection with that absence from Australia;
must, no later than 7 days after 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 AASL debt;
must (other than in circumstances specified in the rules) 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 rules may provide for the content of notices under this section.

Subdivision B—Assessments