Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 161AA

    A full self - assessment taxpayer must, in a return for a year of income, specify:

  (a)   its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and

  (b)   the amount of the tax payable on that taxable income or net income (or that no tax is payable); and

  (ba)   the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or

  (c)   the amount of interest (if any) payable by the taxpayer under section   102AAM for that year of income; and

  (d)   for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income:

  (i)   its no - TFN contributions income as defined by section   295 - 610 of the Income Tax Assessment Act 1997 (or that it has no no - TFN contributions income); and

  (ii)   the amount of the income tax payable on that income (or that no income tax is payable).