Section 71

Prescribed form 

(1) A tax return, application, notice, statement, or other document required to be submitted or lodged with the Commissioner under a tax law shall be in the prescribed form if the document—

• (a) is in the form prescribed by the Commissioner for that type of tax return, application, notice, statement, or document; and 
• (b) contains the information (including any attached documents required) and is signed as required by the form. 

(2) The Commissioner or authorised officer shall notify in writing a person when a tax return, application, notice, statement, or other document submitted or lodged by the person is not in the prescribed form.

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