Document ID: chunk:federal_register_of_legislation:C2023C00393:clause:2_103b
Version: federal_register_of_legislation:C2023C00393
Segment Type: clause
Provision Reference: sch 2 cl 103B
Character Range: 174407–175094

103B  First deadline
 (1) The first deadline for an income year (the relevant income year) is:
 (a) the end of the first income year after the relevant income year; or
 (b) if the Secretary allows the individual a longer period under subsection (2)—the end of the longer period.
 (2) The Secretary may allow an individual a longer period if the Secretary is satisfied that special circumstances prevented the individual meeting the CCS reconciliation conditions for the relevant income year before the end of the first income year after the relevant income year.
 (3) The end of the longer period must not be later than the end of the second income year after the relevant income year.