Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A participating person for an eligible revenue period (other than the first eligible revenue period) must:
(a) give the ACMA a written return of the person's eligible revenue for that period; and
(b) do so within the period specified in an instrument in force under subsection (5).
(2) The return must be in a form approved in writing by the ACMA.
(3) The approved form may require verification, by a statutory declaration, of statements made in the return.
(4) The return must set out:
(a) the eligible revenue for the eligible revenue period of the participating person; and
(b) details of how the eligible revenue was worked out; and
(c) such other information (if any) as the approved form of return requires.
(5) The ACMA may, by legislative instrument, specify a period for the purposes of paragraph (1)(b). The period must begin at or after the end of the eligible revenue period.
Note: See also section 69 (offence of failing to lodge eligible revenue return).