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Home/Legislation/Taxation Administration Act 1997/47

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Taxation Administration Act 1997

47Time of lodgment

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### 47 Time of lodgment > A return is taken to have been lodged by a person at the time the return is received by the Commissioner.

Previous section46Form of returns Next section48Extending time or period for lodgment

Section 47 - Taxation Administration Act 1997 - Time of lodgment — Zoe