Document ID: chunk:federal_register_of_legislation:F2019L00675:body:0:p3
Version: federal_register_of_legislation:F2019L00675
Segment Type: other
Provision Reference: 
Character Range: 5377–7949

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 means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period.

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 me (with the exception of those covered in Table F and Table G) whose *year of income ends on 30 June 2019 must do so by 31 October 2019.

    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 by Table L or Table M who during the *income year met one or more of the following conditions:

       (1)   had an amount withheld