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TPRE 2018/D1


Taxation Administration Act 1953

I, Andrew England, Deputy Commissioner of Taxation, make this determination under paragraph 396-70(4)(b) of Schedule 1 to the Taxation Administration Act 1953.

Legislative Instrument

1. Name of instrument
This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2017/18 Year Determination 2018.

2. Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Application
This instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997).

4. Determination
Eligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 11 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2018.

Subsection 17(1) of the Legislation Act 2003 requires, before the making of a determination, that the rule-maker is satisfied that appropriate and reasonably practicable consultation has been undertaken.

As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

Due date: 22 February 2018
Contact officer: Caroline Arman
E-mail address: Caroline.Arman@ato.gov.au
Telephone: (03) 9285 1885

Dated: dd month 20XX
Andrew England
Deputy Commissioner of Taxation

Registration Number:
Registration Date:

Related Explanatory Statements:
TPRE 2018/D1 - Explanatory statement


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