PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3TAX RETURNS
Filing date
40Meaning of “filing date”
In this Act, the “filing date”, in relation to a tax return, is the day by which the tax return is required to be made by any enactment.
In this Act, the “filing date”, in relation to a tax return, is the day by which the tax return is required to be made by any enactment.