Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A return must be lodged by:
(a) sending it to the Secretary's postal address; or
(b) by arrangement with the Levies and Revenue Service of Agriculture, Fisheries and Forestry - Australia, sending it by facsimile to the Levies and Revenue Service of Agriculture, Fisheries and Forestry - Australia.
Note: From 1 July 2001, returns may be lodged electronically--see the Electronic Transactions Act 1999 .
(2) However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, a return for that product must be lodged in accordance with that agreement.