Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.
(2) The proprietor must lodge with a Collector a return setting out the following:
(b) the invoice number of each invoice:
(i) prepared in accordance with section 48 for the goods delivered from the shop for export; and
(ii) that specifies under that section a date of departure that is in the month; and
(iii) a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods;
(c) the invoice number of each invoice:
(i) that meets the requirements of subparagraphs (b)(i) and (ii); and
(ii) a copy of which was removed during the month in accordance with subsection 50(3); and
(iii) for which an electronic record has not been provided in accordance with section 58;
(d) for each invoice mentioned in paragraph (b) or (c):
(i) the particulars required to be set out in the invoice; and
(ii) the amount of duty payable for the goods to which the invoice relates.
(3) The proprietor must pay to a Collector an amount equal to
the sum of the amounts of duty specified in the return.