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    <description>The Order inserts an Explanation to section 44 declaring that the annual return for the period from 1 July 2017 to 31 March 2018 shall be furnished on or before 31 March 2019, to address difficulties caused by delay in the electronic filing system; it applies to registered persons subject to the exclusions in section 44(1) and takes effect from 11 December 2018.</description>
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