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of <h1>Clause 263: Filing duties, staggered due dates, nine-month late/revised returns and 48-month updated-return rules with exclusions</h1> Clause 263 mandates who must file returns, prescribes staggered due dates, allows late/revised returns within nine months, and introduces an 'updated return' window of 48 months subject to detailed exclusions (e.g., pending assessments, prosecutions, searches/surveys, or receipt of specified information). Key differences between the two drafts concern ordering and inclusion of certain mandatory classes (notably refund-claim filers), the scope of ineligibility for updated returns (one draft expressly includes international information exchange references), variations in rule-making wording for forms, and differing procedural cross-references; these drafting variances affect compliance triggers, updated-return availability, and administrative prescription authority.
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