Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 161AA

                   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

                     (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).