INCOME TAX ASSESSMENT ACT 1936 - SECT 161A Form and content of returns
INCOME TAX ASSESSMENT ACT 1936 - SECT 161A
Form and content of returns(1) The return must be in the approved form.
Electronic returns
(2) An approval given by the Commissioner of a form of return
may require or permit the return to be given on a specified kind of
data processing device, or by way of electronic transmission, in accordance
with specified software requirements.