PART 6Tax returns, enquiries and assessments
CHAPTER 3Tax returns
Filing dates
82Meaning of “filing date”
In this Act “the filing date” in relation to a tax return is the date by which that return requires to be made by or under any enactment.
In this Act “the filing date” in relation to a tax return is the date by which that return requires to be made by or under any enactment.