Notices to be given to the Commissioner
47C Notices to be given to the Commissioner
Notice relating to leaving Australia
A person who:
has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and
leaves Australia (other than in circumstances specified in the rules) with the intention of remaining outside Australia for at least 183 days;
must, no later than 7 days after leaving Australia, give a notice to the Commissioner in the approved form.
Notice relating to absence from Australia
A person who:
has an accumulated AASL debt or otherwise has an AASL debt that has not yet been discharged; and
has been outside Australia for at least 183 days (other than in circumstances specified in the rules) in any 12 month period; and
was not required under subsection (1) to give a notice to the Commissioner in connection with that absence from Australia;
must, no later than 7 days after the end of those 183 days, give a notice to the Commissioner in the approved form.
Notice relating to income (including foreign‑sourced income)
A person who:
is a foreign resident; and
on 1 June immediately preceding an income year, had an accumulated AASL debt;
must (other than in circumstances specified in the rules) give to the Commissioner, in the approved form, a notice relating to the person’s income (including foreign‑sourced income) for the income year. The notice must be given within the period specified in the form.
The Commissioner may defer the time for giving the return: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.
Content of notices under this section
The rules may provide for the content of notices under this section.
This Act’s bill:Explanatory memorandumSecond reading speech
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