Document ID: chunk:federal_register_of_legislation:C2021C00314:clause:12_25
Version: federal_register_of_legislation:C2021C00314
Segment Type: clause
Provision Reference: sch 12 cl 25
Character Range: 69281–69908

25  After subsection 109E(3)
Insert:
 (3A) For the purposes of paragraph (3)(a) or subparagraph (3)(b)(i), the income tax return of a person in respect of a particular income year (the base year) must be lodged before the end of:
 (a) the first income year after the base year; or
 (b) such further period (if any) as the Secretary allows, if the Secretary is satisfied that there are special circumstances that prevented the person from lodging the return before the end of that first income year.
 (3B) The further period under paragraph (3A)(b) must end no later than the end of the second income year after the base year.