Senate debates

Thursday, 3 December 2015

Bills

Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015; In Committee

5:16 pm

Photo of Mathias CormannMathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

The timing requirement to lodge general purpose accounts is stated explicitly as being consistent with the obligation to lodge an income tax return pursuant to section 3CA(2) that is consistent with the deadline in the Taxation Administration Act. This is actually nothing to do with the Corporations Act.

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