Document ID: chunk:federal_register_of_legislation:F2018L00620:body:0:p3
Version: federal_register_of_legislation:F2018L00620
Segment Type: other
Provision Reference: 
Character Range: 5362–7945

hybrid, and subject to Table H or Table N, the descriptions in the Tables apply to a partner's duty to provide a partnership return, as if the partnership was a person and meets those descriptions

       (2)    a trustee of a trust estate

       (3)   a *full self-assessment taxpayer.

    Primary production business has the meaning given by section 995-1 of the ITAA 1997.

    Taxable income has the meaning given by section 4-15 of the ITAA 1997.

    Year of income in this legislative instrument does not include the *adopted accounting period. Otherwise year of income means the same as in subsection 6(1) of the ITAA 1936.

3.2 Requirement to Lodge

Income Tax Returns

    Under section 161 and related sections 91, 130 and 148 of the ITAA 1936, I require every *person described in any of Tables A, B, C, D, E, F, G, H, I, and J to give me a return for the *income year.

3.3 Information on when and how to lodge

    Every *person required to lodge a return (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2018 must do so by 31 October 2018.

    Adopted accounting period

    *Full self-assessment taxpayers must lodge their return with me by the 15th day of the seventh month after the end of their *adopted accounting period. This does not apply to those persons covered by Table F or Table G.

    Other persons must lodge their return with me by the last day of the fourth month after the end of their adopted accounting period.

    Persons in Table F or Table G

    The following are persons described in Tables F or G:

       (1)     the master of the ship or agent or other representative in *Australia of the owner or charterer (see Table F)

       (2)      a person having control of a non-resident's money (see Table F)

       (3)      an agent for a non-resident insurer, or an agent for a non-resident reinsurer (see Table G).

    Where a person described in Table F or Table G is required to lodge a return in one of these capacities for the income year, they must lodge the return with me by the first day of the sixth month of the following income year.

    Where Table F applies, the person must provide a separate return for each person for whom they are an agent, in addition to their own return (if one is required).

    Where Table G applies, the person must provide an aggregate return for their position as agent, in addition to their own return (if one is required).

    Note:

    The return must be in the approved form.

3.4 Tables A to J

Table A

    Every *person not covered