Section 37 — Time of lodgment — Taxation Administration Act 1997 (Victoria) — Barrister AI

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Section 37 — Time of lodgment — Taxation Administration Act 1997 (Victoria) — Barrister AI

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Part 1 — Preliminarys 120penalty units in any other case.Division 1 — General s 36AATypes of returns s 36Form of returns s 37Time of lodgment s 38Extending time or period for lodgments 240penalty units in any other case.s 120penalty units in any other case.s 240penalty units in any other case.Part 9A — Emergency tax reliefPart 10A — Feasibility studiess 120Rewards Schedule 1 — Savings, transitional and other provisions

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Endnote 1General information Endnote 2Table of Amendments Endnote 3Explanatory details

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37

Time of lodgment

Current

Part 6—Returns

Division 1—General

37 Time of lodgment

A return is taken to have been lodged by a person at the time the return is received by the Commissioner.

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