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    <description>The Order substitutes the Explanation to Section 44, declaring that annual returns unable to be filed due to technical problems may be filed: for 1 July 2017 to 31 March 2018 on or before 31 December 2019, and for 1 April 2018 to 31 March 2019 on or before 31 March 2020, thereby addressing electronic filing difficulties for registered persons excluded by statute.</description>
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