Approval of procedures for electronic lodgement of returns—Act, s 315A

In force

For section 315A(2)(a) of the Act, the procedures set out in the document called ‘Procedure for electronic lodgement of returns, version 3.0’, made by the commission on 22 May 2023, are approved.

Note—

Under section 315A(2)(c) of the Act, the procedures must be published on the commission’s website.

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21 Approval of procedures for electronic lodgement of returns—Act, s 315A