393-15
CurrentErrors in reports
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 393Reports by investment bodies
393-15 Errors in reports
(1)
An entity must give to the Commissioner a corrected report if:
(a)
the entity has given a report to the Commissioner under this Division; and
(b)
after giving the report, the entity becomes aware of a material error in it.
(2)
The report must be in the *approved form.
(3)
The report must be given to the Commissioner no later than 28 days after the entity becomes aware of the error.
Note:
Section 388‑55 allows the Commissioner to defer the time for giving an approved form.
This Act’s bill:Second reading speech
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