Document ID: chunk:federal_register_of_legislation:C2025C00180:section:3d:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 3D (pt 2/2)
Character Range: 45865–47101

document containing the information to the Commissioner in the approved form.
Note: Subsection 288‑140(1) in Schedule 1 provides for an administrative penalty for failing to comply with this subsection on time.
 (4) The Commissioner must, as soon as practicable after receiving the document given in accordance with paragraph (3)(b), make the information in the document available on an Australian government website.

Government related entities
 (5) This section does not apply to a corporate tax entity for a period mentioned in subsection (2) if:
 (a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
 (b) the Commissioner has given notice to the entity for the period under subsection (6).
 (6) For the purposes of paragraph (5)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified periods if the Commissioner considers that it is appropriate to do so.

Interpretation
 (7) An expression used in this section or section 3DA or 3DB that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.