25JInformation on attributed PIE income

1. A payer referred to in section 25E(1)(f) must deliver the investment income information for the relevant attributed PIE income as set out in schedule 6, table 1, rows 1 to 10, 12, 13, 14, 16, 21, and 22, as applicable, for a tax year to the Commissioner—

2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
3. by the following relevant date:
   1. 15 May after the end of the tax year, if the PIE has a corresponding income year that does not end after the end of the tax year:
   2. the end of the second month after that in which the PIE’s corresponding income year ends, if the PIE has a corresponding income year that ends after the end of the tax year:
   3. the end of the third month after that in which the PIE loses PIE status, if the cessation occurs in the corresponding income year.