23EDNotices to be given to the Commissioner

#### 23ED Notices to be given to the Commissioner Notice relating to leaving Australia (1) A person who: (a) has an accumulated VETSL debt or otherwise has a VETSL debt that has not yet been discharged; and (b) leaves Australia (other than in circumstances specified in the rules) with the intention of remaining outside Australia for at least 183 days; must, no later than 7 days after leaving Australia, give a notice to the Commissioner in the approved form. Notice relating to absence from Australia (2) A person who: (a) has an accumulated VETSL debt or otherwise has a VETSL debt that has not yet been discharged; and (b) has been outside Australia for at least 183 days (other than in circumstances specified in the rules) in any 12 month period; and (c) was not required under subsection (1) to give a notice to the Commissioner in connection with that absence from Australia; must, no later than 7 days after the end of those 183 days, give a notice to the Commissioner in the approved form. Notice relating to income (including foreign‑sourced income) (3) A person who: (a) is a foreign resident; and (b) on 1 June immediately preceding an income year, had an accumulated VETSL debt; must (other than in circumstances specified in the rules) give to the Commissioner, in the approved form, a notice relating to the person’s income (including foreign‑sourced income) for the income year. The notice must be given within the period specified in the form. > Note: The Commissioner may defer the time for giving a notice: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. Content of notices under this section (4) The rules may provide for the content of notices under this section.