Document ID: chunk:federal_register_of_legislation:F2023L00533:body:0:p13
Version: federal_register_of_legislation:F2023L00533
Segment Type: other
Provision Reference: 
Character Range: 31807–33313

lodgment information
6.1  Deferral of time for lodgment of returns

Under section 388-55 of Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.

6.2  Notice of requirement to lodge a return or information

Nothing in this instrument prevents the Commissioner or an authorised person of the Australian Taxation Office from issuing a notice, under sections 162 or 163 of the ITAA 1936, requiring a person to give the Commissioner, in the *approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any *income year.

6.3  Exemption from requirement to lodge returns

Nothing in this instrument prevents the Commissioner, or an authorised person of the Australian Taxation Office, from granting an exemption from lodgment. Such exemptions may or may not be conditional and may be for specific returns or classes of returns.

6.4  Penalties for non-compliance with lodgment requirements

Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.

Alternatively, any such person may become liable to pay a penalty under Division 286 of Schedule 1 to the TAA.

A trustee of a self managed superannuation fund who contravenes the requirement to lodge a return under section 35D of the SISA, commits an offence under section 35D of the SISA.