QLDIn ForceAct
Taxation Administration Act 2001
sec.145When lodgement requirement complied with
Start here
Get a plain-English read of sec.145
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.145 When lodgement requirement complied with
A lodgement requirement is complied with only if— all documents required to be lodged or given under the requirement have been lodged or given by the date for complying with the requirement; and if, under the requirement, a document required to be lodged or given is an approved form—the form contains enough information for the purpose for which it is lodged or given. s 145 amd 2009 No. 19 s 90
- (a) all documents required to be lodged or given under the requirement have been lodged or given by the date for complying with the requirement; and
- (b) if, under the requirement, a document required to be lodged or given is an approved form—the form contains enough information for the purpose for which it is lodged or given.