s 145

When lodgement requirement complied with

In force

A lodgement requirement is complied with only if—

(a)

all documents required to be lodged or given under the requirement have been lodged or given by the date for complying with the requirement; and

(b)

if, under the requirement, a document required to be lodged or given is an approved form—the form contains enough information for the purpose for which it is lodged or given.

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