Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person must, if required by the Commissioner, whether before or after the end of the year of income, give the Commissioner, within the time required and in the approved form:
(a) a return or a further or fuller return for a year of income or a specified period, whether or not the person has given the Commissioner a return for the same period; or
(b) any information, statement or document about the
person's financial affairs.