388-52
CurrentSaturdays, Sundays and public holidays
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-25Record‑keeping and other obligations relating to taxpayers
Division 388Requirements about giving material to the Commissioner
Subdivision 388-BGeneral provisions
388-52 Saturdays, Sundays and public holidays
Where an *approved form is required to be given to the Commissioner or to another entity by, or on, a day (the lodgment day) that is not a *business day, the approved form may be given on the first business day after the lodgment day.
This Act’s bill:Second reading speech
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