»Ê¹ÚÌåÓýapp

TMA70/S118(2)

»Ê¹ÚÌåÓýapp subsection reads ‘â€� a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as â€� may have been allowed …â€�.

It would clearly be impossible for a taxpayer to claim successfully that he had been allowed extra time to notify his chargeability.

It is sometimes claimed that extra time has been allowed for the completion of a return where a duplicate return form has been issued bearing a current date EM4622 and that form is fully completed within 30 days