Document ID: chunk:federal_register_of_legislation:F2019L00896:reg:2
Version: federal_register_of_legislation:F2019L00896
Segment Type: reg
Provision Reference: reg 2
Character Range: 3363–4287

2     a person which the entity reasonably expects it will be required to make another statement about within the same financial year                                             (a)  the day that, having regard to the pattern of statements made by the entity to the Commissioner under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 in respect of that person in the preceding six months, the entity would ordinarily next make a statement under that section in respect of that person, or
                                                                                                                                                                                  (b)  the 14th day after the end of the financial year in which the original statement was made.

  (b)   The day in column B can be no later than the 14th day after the end of the financial year in which the original statement was made.