Commonwealth Consolidated Regulations

PRIMARY INDUSTRIES LEVIES AND CHARGES (NATIONAL RESIDUE SURVEY LEVIES) REGULATIONS 1998 - REG 82

  (1)   A person who lodges a return under Schedule   21 to the Collection Regulations must include in the return:

  (a)   to the extent that the return is about the export of honey--details of:

  (i)   how much NRS customs levy was payable on the export; and

  (ii)   how much NRS customs levy was paid on the export; and

  (b)   to the extent that the return is about honey sold or used in the production of other goods--details of:

  (i)   how much NRS excise levy was payable on the honey; and

  (ii)   how much NRS excise levy was paid on the honey.

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