Document ID: chunk:federal_register_of_legislation:C2014C00751:clause:1_5:p3
Version: federal_register_of_legislation:C2014C00751
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 3/3)
Character Range: 50738–52785

the time within which the statement under this section for that financial year is required to be given to the individual—that later time.
 (7) The *financial year is the financial year in which the *ESS deferred taxing point for the *ESS interest occurs, disregarding subsection 83A‑115(3) or 83A‑120(3) (whichever is applicable) of the Income Tax Assessment Act 1997 (about the 30 day rule).

392‑10  Change or omission in information given to the Commissioner
 (1) If the provider becomes aware of a material change or material omission in any information given to the individual or the Commissioner under this Division, the provider must:
 (a) tell the individual or the Commissioner, as applicable, of the change in the *approved form; or
 (b) give the omitted information to the individual or the Commissioner, as applicable, in the approved form.
 (2) Information required by subsection (1) must be given no later than 30 days after the provider becomes aware of the change or omission.
Note 1: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
Note 2: Section 286‑75 provides an administrative penalty for breach of this section.

Subdivision 392‑B—Miscellaneous

Table of sections
392‑15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997

392‑15  Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
  The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:
 (a) section 83A‑130 (about takeovers and restructures);
 (b) section 83A‑305 (about associates);
 (c) section 83A‑315 (about market values and discounts);
 (d) section 83A‑320 (about trusts);
 (e) section 83A‑325 (about relationships similar to employment);
 (f) section 83A‑335 (about stapled securities);
 (g) section 83A‑340 (about indeterminate rights).

Part 2—Consequential amendments

A New Tax System (Goods and Services Tax) Act 1999