Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020 (Cth)

Legislative Instrument

Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020

I, Vivek Chaudhary, Deputy Commissioner of Taxation and delegate of the Commissioner of Taxation (the Commissioner) under section 8 of the Taxation Administration Act 1953 (TAA), make the following instrument regarding lodgment of income tax returns for the *income year ended 30 June 2020 under section 161 of the Income Tax Assessment Act 1936 (ITAA 1936).

Signed Vivek Chaudhary Deputy Commissioner of Taxation 7 May 2020

1. Name of instrument

This instrument is the Notice of Requirement for Parents with a Child Support Assessment to Lodge a Return for the Income Year Ended 30 June 2020.

2. Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Application

3.1 Definitions

Many of the terms used in this instrument are defined and most of the defined terms are identified by an asterisk at the start of the term.

Once a defined term has been asterisked, later occurrences of the term in the same paragraph are not usually asterisked. Terms are not asterisked in notes and headings.

The fact that a defined term is not asterisked is not relevant to interpreting the term.

In this instrument:

Adopted accounting period means an accounting period that a person has been granted leave to adopt instead of the *year of income ended 30 June 2020, under section 18 of the ITAA 1936.

Approved form has the meaning given by section 388-50 of Schedule 1 to the TAA.

Income year means the *year of income ended 30 June 2020 or the *adopted accounting period.

Year of income means the same as in subsection 6(1) of the ITAA 1936 but does not include the *adopted accounting period.