Commonwealth Numbered Regulations

1994 No. 462 INCOME TAX REGULATIONS (AMENDMENT) - REG 8

8.1 Omit the regulation, substitute: When taxpayer taken to have furnished
return

"34. A taxpayer is not taken to have furnished a return to the Commissioner
until an officer authorised by the Commissioner to receive returns has
received, at a place where, under the Regulations, the return may be
furnished, all of the following:

   (a)  the proper form for a return of that kind signed as required by the
        Act and these Regulations, and containing a complete and accurate
        statement of all matters and things required by the Act, these
        Regulations, relevant directions (if any) of the Commissioner, and the
        form itself, to be set out in the form; and

   (b)  balance-sheets, profit and loss accounts and other documents required
        by the Act, these Regulations, and relevant directions (if any) of the
        Commissioner to accompany the return.".