Australian Capital Territory Taxation (Administration) Act 1969
58ACReturns by companies
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58AC Returns by companies
A company that is liable to pay tax on the registration, during a month, of the transfer of a marketable security, or on the registrations, during a month, of the transfers of 2 or more marketable securities, shall, on or before the day on which the tax becomes due and payable, furnish to the Commissioner a return in accordance with an approved form showing particulars of the transfer or of each of the transfers, as the case may be.