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Annual information return requirement: specified reporting persons must file Form 61A for reportable financial transactions by the prescribed deadline. Rule 114E mandates furnishing an Annual Information Return in Form No. 61A by specified persons for reportable transactions recorded during a financial year. Form 61A comprises Part A (paper) and Part B (computer-readable media or online) prepared in the data structure specified by the Annual Information Return-Administrator; online submission requires digital signature. Returns must be furnished to the Commissioner (Central Information Branch) or an authorised agency by the prescribed deadline and accompanied, where applicable, by decompression utilities and a certificate of virus-free data.
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Annual information return requirement: specified reporting persons must file Form 61A for reportable financial transactions by the prescribed deadline.
Rule 114E mandates furnishing an Annual Information Return in Form No. 61A by specified persons for reportable transactions recorded during a financial year. Form 61A comprises Part A (paper) and Part B (computer-readable media or online) prepared in the data structure specified by the Annual Information Return-Administrator; online submission requires digital signature. Returns must be furnished to the Commissioner (Central Information Branch) or an authorised agency by the prescribed deadline and accompanied, where applicable, by decompression utilities and a certificate of virus-free data.
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