Document ID: chunk:federal_register_of_legislation:F2017L00529:body:0:p1
Version: federal_register_of_legislation:F2017L00529
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Legislative Instrument

Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014

I, Erin Holland, Deputy Commissioner of Taxation, delegate of the Commissioner of Taxation under section 8 of the Taxation Administration Act 1953, make the following legislative instrument regarding lodgment of returns for the year of income ended 30 June 2017 under the:

Income Tax Assessment Act 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 5A of Part III; and Division 15 of Part III.

Income Tax Assessment Act 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:
Division 205 and Division 214.

Taxation Administration Act 1953:
Section 8C; Section 8E; and Section 8ZF.

Taxation Administration Act 1953 (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:
Section 35D.

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

Trade Support Loans Act 2014
Subsection 47C(3).

Signed Erin Holland
Deputy Commissioner of Taxation
11 May 2017

    1.               Name of instrument

    This instrument is the 'Requirement to lodge a return for the year of income ended 30 June 2017 under the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Income Tax (Transitional Provisions) Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993, the Higher Education Support Act 2003 and the Trade Support Loans Act 2014'.

    2.                  Commencement

    This instrument commences on the day after it is registered on the Federal Register of Legislation.

    3.                  Application

    General terms

    The meanings of general terms used in this instrument are set out below:

    year of income or income year means the year of income ended 30 June 2017, or the approved accounting period instead, if a person has been granted leave to adopt a substituted accounting period under section 18 of the Income Tax Assessment Act 1936.

    person includes:
       a)       a partner of a partnership, including a foreign hybrid as defined in Division 830 of the Income Tax Assessment Act 1997, and subject