(1) A quarterly or annual return must be in the form of a declaration, including a statement that the information in it is correct in every material detail.
(2) A return must set out:
(a) the full name and business or residential address (not a post office box or bag address) of the person giving it; and
(b) if the person has a post office box or bag address--that address; and
(c) if the person is a company--its Australian Company Number; and
(d) the quarter or levy year the return is for; and
(e) how much fin fish (in kilograms) the person exported in the quarter or levy year; and
(f) how much abalone (in kilograms) the person exported in the quarter or levy year; and
(g) how much other crustaceans and molluscs (in kilograms) the person exported in the quarter or levy year; and
(h) how much of any other aquatic animals or aquatic animal products (in kilograms) the person exported in the quarter or levy year; and
(i) the amount of NRS levy payable by the person, for the quarter or levy year, on:
(i) the fin fish; and
(ii) the abalone; and
(iii) the other crustaceans and molluscs; and
(iv) the other aquatic animals or aquatic animal products (if any); and
(j) the total amount of NRS levy payable by the person on all aquatic animals or aquatic animal products for the quarter or levy year; and
(k) the amount of NRS levy paid by the person, for the quarter or levy year, on:
(i) the fin fish; and
(ii) the abalone; and
(iii) the other crustaceans and molluscs; and
(iv) the other aquatic animals or aquatic animal products; and
(l) the total amount of NRS levy paid by the person, for the quarter or levy year, on all aquatic animals and aquatic animal products.
Note: For offences in relation to returns, see section 24 of the Collection Act.