INCOME TAX ASSESSMENT ACT 1936 - SECT 162 Further returns and information

INCOME TAX ASSESSMENT ACT 1936 - SECT 162

    A person must, if required by the Commissioner, whether before or after the end of the year of income, give the Commissioner, within the time required and in the approved form:

  (a)   a return or a further or fuller return for a year of income or a specified period, whether or not the person has given the Commissioner a return for the same period; or

  (b)   any information, statement or document about the person's financial affairs.