113Formal requirements for returns, notifications etc.

#### 113 Formal requirements for returns, notifications etc. Any return, application, notification or other document that a person is required or permitted to give to the Commissioner under this Act: (a) must be in a form approved by the Commissioner; and (b) must contain such information as the form requires, and such further information as the Commissioner requires; and (c) must be lodged at the place and in the manner that the Commissioner requires.