Taxation Laws (Requirement to Lodge a Return for the 2024 year) Instrument 2024 (Cth)

Taxation Laws (Requirement to Lodge a Return for the 2024 Year) Instrument 2024

I, Jacqueline Curtis, Acting Commissioner of Taxation, make the following instrument

Dated 15 May 2024

Jacqueline Curtis Acting Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Guide to this instrument 5 Definitions 6 Requirement to lodge an income tax return 7 Exceptions to the requirement to lodge an income tax return 8 When an income tax return must be lodged 9 Requirement to lodge a franking return 10 When a franking return must be lodged 11 Requirement to lodge a venture capital deficit tax return 12 When a venture capital deficit tax return must be lodged 13 Requirement to lodge an ancillary fund return 14 When an ancillary fund return must be lodged 15 Lodgment of return and statement for self managed superannuation funds

1 Name This instrument is the Taxation Laws (Requirement to Lodge a Return for the 2024 year) Instrument 2024.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.