Requirement to lodge further return
55 Requirement to lodge further return
This section applies in relation to—
a betting operator who is a relevant betting operator; or
another person.
The commissioner may, by notice given to the betting operator or other person, require the betting operator or other person to lodge, within the period stated in the notice, a return or a further or fuller return, whether on the betting operator’s or person’s own account or as an agent or trustee.
The betting operator or other person must, within the period stated in the notice, lodge the return or the further or fuller return required under the notice.
Note—
Failure to lodge a return required under this section is an offence against the Taxation Administration Act 2001, section 121.
This Act’s bill:Explanatory memorandumSecond reading speech
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