EM7524 - Partnerships: SA and partnerships: notice to file

TMA70/s.12AA
TMA70/s.12AB
TMA70/s. 34A

An officer may give notice to either a partner or the partnership to request that a partnership tax return is completed. This notice is usually called a ‘notice to file’. The notice may be issued to a named partner in the partnership. If that’s the case, then the partner identified in the notice is the partner responsible for making and delivering the tax return.

The notice may also be issued in the name of the partnership. If that’s the case, then the partnership will be required to nominate (in accordance with the rules on the notice) one of the partners to complete the partnership return.

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