Tough one and depends on the legislation. The registered lodgement date from Nopta is 23rd of Jan. Which i think is the accpetance of the lodgement.
The previous lodgement may not have been complete/ acceptable in the format.
So it really comes down to how the legislation considers the "lodgement date" in reference to whether or not it is an infraction.
The conservative position would be to adopt the 23rd but in any event, it was 21 days so it is of no consquence.
Tough one and depends on the legislation. The registered...
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