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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Annual return filing deadline extended to accommodate electronic filing difficulties for affected registered persons.</h1> The Order amends the Explanation to the statutory annual-return provision by substituting the previously specified cutoff date with a later date to accommodate registered persons who could not furnish the annual return electronically for the period 1 July, 2017 to 31 March, 2018 due to technical problems, applying to those ordinarily required to file electronically and excluding categories already excluded by the provision.

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