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.