Document ID: chunk:federal_register_of_legislation:F2020L00564:body:0:p1
Version: federal_register_of_legislation:F2020L00564
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Legislative Instrument

Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2020

I, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of returns for the *income year ended 30 June 2020 consistent with:

Income Tax Assessment Act 1936 (ITAA 1936):
Section 18; Section 23AF; Section 23AG; Section 130; Section 160AAAA; Section 161; Subsection 161A(1); Section 162; Section 163; Section 255; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III; Division 5 of Part III; Division 5A of Part III; and Division 15 of Part III

Income Tax Assessment Act 1997 (ITAA 1997):
Section 61-215; Section 204-75; Section 205-50; Section 210-135; Section 214-15; Subsection 214-25(2); Section 303-10; paragraph 830-10(2)(b); Subsection 830-15(5); paragraph 830-15(5)(b); Section 960-195; Section 995-1; Division 50; Subdivision 61‑G; Division 405; Division 703; Division 719; Division 830; and Part 3-90

Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997):
Division 205 and Division 214

Taxation Administration Act 1953 (TAA):
Section 8C

Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1):
Section 12-140; Section 12-145; Section 12-319A; Section 12-320; Section 260-140,
Section 286‑75; Section 388-50, Section 388-55; Section 390-5; Subdivision 12A-C; Subdivision 12-F; Subdivision 12-FA; and Subdivision 12-H

Superannuation Industry (Supervision) Act 1993 (SISA):
Section 35D

Higher Education Support Act 2003 (HESA):
Subsection 154-18(3)

Trade Support Loans Act 2014 (TSLA):
Subsection 47C(3)

VET Student Loans Act 2016 (VETSLA):
Subsection 23ED(3)

Signed Vivek Chaudhary
Deputy Commissioner of Taxation
7 May 2020

Table of Contents

1. Name of instrument
2. Commencement
3. Application
3.1 Definitions
3.2 Requirement to lodge
3.3 Information on when and how to lodge
3.4 Tables A to J
4. Exemptions from the requirement to lodge a return (Tables K to P)
5.  Other lodgment requirements
5.1 Lodgment of franking returns
5.2 Special rules for late balancing corporate tax entities that elect to use
30 June as a basis for determining their franking deficit tax liability
5.3 Lodgment of a venture capital deficit tax return
5.4 Requirement to lodge an ancillary fund return
5.5 Date of lodgment of returns and statements by a trustee of a self managed
super fund
5.5.1 Returns under section 35D of the SISA
5.5.2 Member information statements under section 390-5 of
Schedule 1 to the TAA
6. Additional lodgment information
6.1 Deferral of time for lodgment of returns
6.2 Notice of requirement to lodge a return or information
6.3 Exemption from requirement to lodge returns
6.4 Penalties for non-compliance with lodgment requirements

    1.              Name of instrument
This instrument is the Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2020.