Document ID: chunk:federal_register_of_legislation:F2016L00816:body:0:p1
Version: federal_register_of_legislation:F2016L00816
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Legislative Instrument

Lodgment of returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997

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 2016 in accordance with the:

Income Tax Assessment Act 1936:
Section 18; Section 23AF; Section 23AG; Section 24F; Section 24G; 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 1A 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.

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.

Income Tax (Transitional Provisions) Act 1997:
Division 205 and Division 214.

Signed Erin Holland
Deputy Commissioner of Taxation
17 May 2016

    1.               Name of instrument

    This instrument is the 'Lodgment of returns for the year of income ended 30 June 2016 in accordance with the Income Tax Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997'.

    2.                  Commencement

    This instrument is taken to have commenced on the day after it is registered.

    3.                  Application

    Lodgment of Income Tax Returns

    In accordance with section 161 and related provisions of the Income Tax Assessment Act 1936 I require every person described in Tables A, B, C, D, E, F, G, H, I, J, K or L to give me a return of income for the year of income ended 30 June 2016 (or approved period in lieu).
    In this instrument a 'person' includes:
         * a partner of a partnership, including a foreign hybrid as defined in  Division 830 of the Income Tax Assessment Act 1997 and, subject to Table K or Table P, the descriptions in the Tables apply to a partner with respect to their duty to give me