Commission to publish returns
224 Commission to publish returns
(1) Subject to subsections (2) and (3), the Commission must publish on its website each return given to the Commission under this Part as soon as practicable after the Commission receives the return.
(2) A return given to the Commission under:
(a) section
191(d) or 192(a) must be published no later than 3 business days after the Commission receives the return; or
(b) section
191(e) or 192(b) must be published no later than 2 business days after the Commission receives the return; or
(c) any provision other than section 191(d) or (e) or 192(a) or (b) must be published no later than the end of any period prescribed by the
Regulations after the Commission receives the return.
(3) The
Commission may decline to publish on its website, or may remove from its website, any return under this Part that in the opinion of the
Commission may be false, misleading, vexatious or otherwise inaccurate.
(4) On payment of a fee determined by the Commission, a person may obtain a copy of or extract from a return published under this section.
Part
11 Appeals
Division 1 Preliminary
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