Legislative Instrument
CHANGE OF THE REPORTING PERIOD FOR THIRD PARTY REPORTS ON REAL PROPERTY TRANSFERS DETERMINATION 2016
I, Greg Williams, Deputy Commissioner of Taxation, make this determination under subparagraph 396-55(a)(ii) of Schedule 1 to the Taxation Administration Act 1953.
Greg Williams
Deputy Commissioner of Taxation
Dated: 11 April 2016
This instrument is the Change of the Reporting Period for Third Party Reports on Real Property Transfers Determination 2016.
2. Commencement
This instrument commences on 1 July 2016.
3. Application
This instrument applies to the States and Territories, in relation to the reporting period for reports required by table item 3 in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 to be made by the States and Territories to the Commissioner of Taxation.
4. Determination
The reporting period to which paragraph 396-55(a)(ii) of Schedule 1 to the Taxation Administration Act 1953 applies is specified to be each period of three months ending 30 September, 31 December, 31 March and 30 June.