ELECTORAL AND OTHER LEGISLATION AMENDMENT REGULATION (NO. 2) 2020 - REG 4 Replacement of s 12 (Approval of procedures for electronic lodgement of returns—Act, s 315A)

ELECTORAL AND OTHER LEGISLATION AMENDMENT REGULATION (NO. 2) 2020 - REG 4

4 Replacement of s 12 (Approval of procedures for electronic lodgement of returns—Act, s 315A)

Section 12 —

omit, insert—

12 Approval of procedures for electronic lodgement of returns—Act, s 315A For section 315A(2)(a) of the Act, the procedures set out in the document called ‘Procedure for Electronic Lodgement of Returns, Version 2.0’, made by the commission on 1 November 2019, are approved.

Note—

Under section 315A(2)(c) of the Act, the procedures must be published on the commission’s website.