Section 161AA — Income Tax Assessment Act 1936: Contents of returns of full self-assessment taxpayers

A full self-assessment taxpayer must, in a return for a year of income, specify: (a) its taxable income or its net income for that year of income (or that it has no taxable income or net income for that year); and (b) the amount of the tax payable on that taxable income or net income (or that no tax is payable); and (ba) the total of its tax offset refunds for that year of income (or that it can get no such refund for that year of income); or (c) the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income; and (d) for a company that is an RSA provider, or a trustee of a superannuation fund in relation to the year of income: (i) its no-TFN contributions income as defined by section 295-610 of the Income Tax Assessment Act 1997 (or that it has no no-TFN contributions income); and (ii) the amount of the income tax payable on that income (or that no income tax is payable).