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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 compliance: deadline extended for past unfiled financial periods due to technical issues by state order</h1> The State substitutes the Explanation to the statutory annual return provision to address technical problems preventing electronic filing, and declares that the annual return for 1 July 2017 to 31 March 2018 shall be furnished on or before 31 December 2019 and the annual return for 1 April 2018 to 31 March 2019 shall be furnished on or before 31 March 2020.

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