Document ID: chunk:federal_register_of_legislation:F2017L00528:body:0:p2
Version: federal_register_of_legislation:F2017L00528
Segment Type: other
Provision Reference: 
Character Range: 3002–6176

Act Education and Training Scheme (shown as 'MRCA Education Allowance' on a PAYG payment summary – individual non-business)

    Commonwealth labour market programs:
       n)       Training for Employment Program allowance
       o)       New Enterprise Incentive Scheme allowance
       p)       Green Corps training allowance
       q)       other taxable Commonwealth education or training payments
       r)         Income support component from a Community Development Employment Project (CDEP) – shown as 'CDEP salary or wages' on your PAYG payment summary – individual non-business
       s)        CDEP Scheme participant supplement

    Australian Government Pensions and Allowances:
       t)          Age pension
       u)       Bereavement allowance
       v)        Carer payment
       w)      Disability support pension
       x)        Education entry payment
       y)        Parenting payment (single)
       z)        Widow B pension
       za) Wife pension
       zb) Age service pension
       zc) Income support supplement
       zd) Defence Force Income Support Allowance
       ze) Defence Force Income Support Allowance -like payments from the Department of Veterans' Affairs
       zf) Invalidity service pension
       zg) Partner service pension

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

    Every person required to lodge a return whose year of income ends on 30 June 2017 must do so by 31 October 2017.

    Where a person required to lodge a return has been granted leave to adopt a substituted accounting period instead of the year of income ended 30 June 2017 the return must be lodged with me no later than the last day of the 4th month after the close of the accounting period adopted.

    Under subsection 161A(1) of the Income Tax Assessment Act 1936, the return must be in the approved form.

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    Deferral of time for lodgment of returns

    Under section 388-55 of Schedule 1 to the Taxation Administration Act 1953, the Commissioner of Taxation (the Commissioner) may defer the time for lodgment of any return to a date later than the relevant date specified in this instrument.

    Notice of requirement to lodge a return and/or information

    Nothing in this instrument prevents the Commissioner or an authorised officer of the Australian Taxation Office from issuing a notice, under section 162 or section 163 of the Income Tax Assessment Act 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any year of income.

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    Lodgment in the approved form

    Under subsection 161A(1) of the Income Tax Assessment Act 1936, a return required by the Commissioner under this instrument must be lodged in the approved form. Under section 388-50 of Schedule 1 to the