Part 3Administration
Accounting for tax
25AF1Form and content of returns
1
A return under this Act must—
a
be in the form specified by the Tax Authority,
b
contain such information specified by the Tax Authority, and
c
be made in such manner as specified by the Tax Authority.
2
The Tax Authority may specify different forms and information for different kinds of return.
3
A return is treated as containing any information provided by the person making it for the purpose of completing the return.