(1)

For subclause 113 (1), if a person mentioned in subregulation (2) pays or remits levy directly to the Commonwealth, the person must lodge a return.

Penalty:
50 penalty units.

(2)

The persons are:

(a)

a person who is liable to pay, or who has paid, levy; and

(b)

a collection agent; and

(c)

a collection sub-agent; and

(d)

a collecting organisation.