39
In forceTime of lodgment
Part 6Returns
Division 6.1General
39 Time of lodgment
Subject to the Legislation Act, part 19.5 (Service of documents), a return is lodged by a person when the action mentioned in section 127 (a), (b), (c) or (d) is taken.
This Act’s bill:Explanatory statementSecond reading speech
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