s 161A
In forceForm and content of returns
Volume 3Part III, Division 10E to Part VA, Division 8 (sections 124ZM to 204)
Part IVReturns and assessments
161A Form and content of returns
(1)
The return must be in the approved form.
Electronic returns
(2)
An approval given by the Commissioner of a form of return may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.
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