Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 113

113. Any return, application, notification or other document that a person is
required or permitted to give to the Commissioner under this Act:

   (a)  must be in a form approved by the Commissioner; and

   (b)  must contain such information as the form requires, and such further
        information as the Commissioner requires; and

   (c)  must be lodged at the place and in the manner that the Commissioner
        requires.