Notice of Requirement to Lodge a Return for the Income Year Ended 30 June 2020 (Cth)

Legislative Instrument

Notice of Requirement 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 returns for the *income year ended 30 June 2020 consistent with:

Income Tax Assessment Act 1936 (ITAA 1936): Section 18; Section 23AF; Section 23AG; Section 130; Section 160AAAA; Section 161; Subsection 161A(1); Section 162; Section 163; Section 255; former subsection 485AA(1); former subsection 485AA(2); Division 1AB of Part III; Division 5 of Part III; Division 5A of Part III; and Division 15 of Part III

Income Tax Assessment Act 1997 (ITAA 1997): Section 61-215; Section 204-75; Section 205-50; Section 210-135; Section 214-15; Subsection 214-25(2); Section 303-10; paragraph 830-10(2)(b); Subsection 830-15(5); paragraph 830-15(5)(b); Section 960-195; Section 995-1; Division 50; Subdivision 61‑G; Division 405; Division 703; Division 719; Division 830; and Part 3-90

Income Tax (Transitional Provisions) Act 1997 (ITTPA 1997): Division 205 and Division 214

Taxation Administration Act 1953 (TAA): Section 8C

Taxation Administration Act 1953 (Schedule 1) (TAA Schedule 1): Section 12-140; Section 12-145; Section 12-319A; Section 12-320; Section 260-140, Section 286‑75; Section 388-50, Section 388-55; Section 390-5; Subdivision 12A-C; Subdivision 12-F; Subdivision 12-FA; and Subdivision 12-H

Superannuation Industry (Supervision) Act 1993 (SISA): Section 35D

Higher Education Support Act 2003 (HESA): Subsection 154-18(3)

Trade Support Loans Act 2014 (TSLA): Subsection 47C(3)

VET Student Loans Act 2016 (VETSLA): Subsection 23ED(3)

Signed Vivek Chaudhary Deputy Commissioner of Taxation 7 May 2020