Commonwealth Numbered Acts

INSURANCE LAWS AMENDMENT ACT 1994 No. 48 of 1994 - SECT 19

19. Section 25A of the Principal Act is amended:

   (a)  by omitting paragraph (2)(a) and substituting the following paragraph:

"(a) must be in an approved form;";
(b) by omitting from paragraphs (2)(b) and (c) "shall" and substituting

"must";

   (c)  by omitting from paragraph (2)(c) "and";

   (d)  by omitting paragraph (2)(d) and substituting the following
        paragraphs:

"(d) unless paragraph (e) applies-must be lodged within 4 months after the end
of the accounting period to which it relates; and

   (e)  if, before the end of the lodgment period referred to in paragraph
        (d), the Commissioner grants an extension of the lodgment period-must
        be lodged within the extended period.".