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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.360 Replacement reporting periods

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.360

Replacement reporting periods

  (1)   The Commissioner may, by notice in writing, allow you to give all statements, or specified kinds of statements, under section   815 - 355 in relation to a 12 month period other than an income year.

  (2)   A notice under subsection   (1) is not a legislative instrument.

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