Inability to complete return

Current

If a person who is required to furnish a return under this Division considers that it is impossible to complete the return because he or she is unable to obtain particulars that are required for the preparation of the return, the person may—

(a)

prepare the return to the extent that it is possible to do so without those particulars; and

(b)

furnish the return so prepared; and

(c)

give to the returning officer notice in writing—

(i)

identifying the return; and

(ii)

stating that the return is incomplete by reason that he or she is unable to obtain certain particulars; and

(iii)

identifying those particulars; and

(iv)

setting out the reasons why he or she is unable to obtain those particulars;

and

(v)

if the person believes, on reasonable grounds, that another person whose name and address he or she knows can give those particulars—stating that belief and the reasons for it and the name and address of that other person, and a person who complies with this section is not, by reason of the omission of those particulars, to be taken, for the purposes of this

Division, to have furnished a return that is incomplete.

This Act’s bill:Second reading speech

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83 Inability to complete return