Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 11

  (1)   A person who, in a quarter, exports aquatic animals or aquatic animal products must give the Secretary a quarterly return for that quarter.

  (2)   However, for a quarter beginning on or after 1   July 1999, a person need not give the Secretary a quarterly return if:

  (a)   the person has applied for exemption for the year and the Secretary has not made a decision about the application; or

  (b)   the Secretary has given the person an exemption for the year, or has continued the person's exemption; or

  (c)   the Secretary must decide whether to continue the person's exemption, and the Secretary has not continued the exemption.

Note:   For offences in relation to returns, see section   24 of the Collection Act.