(1) The Commissioner
may refuse the lodgment of a document for the purposes of this Act if the
Commissioner considers that the document —
(a)
contains matter contrary to law; or
(b) has
not been prepared in good faith; or
(c)
contains matter, that in a material particular, is false or misleading in the
form or context in which it is included; or
(d) by
reason of an omission or misdescription, has not been duly completed; or
(e) does
not comply with the requirements of this Act; or
(f)
contains any error, alteration or erasure; or
(g) if
submitted in electronic form, is not readily accessible by the Commissioner so
as to be useable by the Commissioner.
(2) If the lodgment of
a document is refused under subsection (1), the Commissioner may request
—
(a) that
the document be appropriately amended and re-lodged; or
(b) that
a fresh document be lodged in its place; or
(c) if
the document has not been duly completed, that the document be appropriately
completed and re-lodged or a supplementary document in a form approved by the
Commissioner be lodged.