The report makes 25 recommendations relating to child support policy and legislation; administration of the scheme by DHS; family law, including the funding of family support services; and the enforcement of tax
return lodgment.
Not exact matches
On
lodgment, we are treated as having made an assessment for the reported tax period and the
return is deemed to be a notice of assessment for that tax period.
The period of review starts on the day the taxpayer is issued with a notice of assessment (in most cases, this will be the same day the taxpayer lodges his or her
return) and ends four years after the day after
lodgment.
As the deferred due date of 30 June 2018 falls on a Saturday,
lodgment of the 2016 — 17 SMSF annual
returns can be made on the next business day, Monday, 2 July, without penalty.
The new deadline for
lodgment of these
returns is now 30 June 2018.
The ATO has deferred the due date for
lodgment of self - managed superannuation fund (SMSF) annual
returns for the 2016 — 17 financial year.
«The extended
lodgment timeframe also means that all SMSFs who are eligible for transitional CGT relief as a result of the $ 1.6 million transfer balance cap will have additional time to consider and make relevant elections before the due date for
lodgment of their 2016 — 17 SMSF annual
return.»