Statute
Section 161A — Income Tax Assessment Act 1936: Form and content of returns
Text of the provision Official document
(1) The return must be in the approved form. Electronic returns (2) An approval given by the Commissioner of a form of return may require or permit the return to be given on a specified kind of data processing device, or by way of electronic transmission, in accordance with specified software requirements.
Official source: Federal Register of Legislation
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