Taxation Administration Act 1953

An entity must give to the Commissioner a report, for a *financial year, on all *Part VA investments in relation to which it was an *investment body at any time during the year.

The report must be in the *approved form.

The report must be given to the Commissioner within the following period after the end of the *financial year:

the period the Commissioner specifies by legislative instrument; or

otherwise—4 months.

Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

The report need not include particulars of an investment for which the return during the *financial year was less than $1.

Despite subsection (1), the entity need not give to the Commissioner a report, for a *financial year during which the total number of *Part VA investments in relation to which it was an *investment body is less than:

the number the Commissioner specifies by legislative instrument; or

otherwise—10.

Paragraph (5)(b) does not apply to an *investment body that is a *managed investment trust.

Subsection (1) does not apply to an *investment body in relation to a *financial year for which the investment body has complied with an *arrangement in force between the investment body and the Commissioner relating to the reporting on *Part VA investments.