Legislative instruments were made on Tue 10.6.2014, requiring:
- Lodgment of returns for the year of income ending 30 June 2014 in accordance with the ITAA 1936, the ITAA 1997, the Taxation Administration Act 1953, the Superannuation Industry (Supervision) Act 1993 and the Income Tax (Transitional Provisions) Act 1997. This instrument establishes due dates for lodgment of returns.
- Lodgment of income tax returns by all persons who were either a liable parent or a recipient parent under a child support assessment. The instrument requires lodgment of returns for the year of income ending 30 June 2014 in accordance with the ITAA 1936 and the Taxation Administration Act 1953 – Department of Human Services – parents with a child support assessment.
- Lodgment of statements by superannuation providers in relation to superannuation plans (other than self-managed super funds) for each financial year ended 30 June in accordance with the Taxation Administration Act 1953. This instrument describes the lodgment of Member Contributions Statements.
- Lodgment of account activity statements by First home saver account providers for the year ending 30 June 2014 in accordance with the Taxation Administration Act 1953. This instrument sets out the way in which First home saver account providers are required to lodge First home saver account activity statement.
[LTN 109, 10/6/14]