PART 4Returns and payment

CHAPTER 1Returns

Returns: form and content etc.

I135Form and content

1

A return under this Act must—

a

be in the form specified by the Tax Authority, F1...

b

contain the information specified by the Tax Authority.

F2c

be made in such manner as specified by the Tax Authority.

2

The Tax Authority may specify different forms and information for—

a

different kinds of return, and

b

different kinds of transaction.

3

The return is treated as containing any information provided by the buyer for the purpose of completing the return.