A return about levy must be lodged on or before the day that the levy is due for payment.

Note 1
Subclause 96 (1) provides that levy payable on the sale of a leviable milk product under paragraph 89 (1) (a) or (c) of Schedule 2 to the Act is due and payable on the earlier of the following days:
(a) the first day on which any part of the consideration for the sale is due;
(b) the 90th day after the day on which the sale occurred.
Note 2
Subclause 96 (2) provides that levy payable on the retail sale of a leviable milk product under paragraph 89 (1) (b) of Schedule 2 to the Act is due and payable on the earlier of the following days:
(a) if the person is a designated small levy-payer in relation to the financial year in which the retail sale occurred — the 28th day after the end of the financial year;
(b) in any other case — the 28th day after the end of the month in which the retail sale occurred.
Note 3
Subclause 96 (3) provides that levy payable on the relevant application to the person's own use of a leviable milk product under paragraph 89 (1) (d) of Schedule 2 to the Act is due and payable on the earlier of the following days:
(a) if the person is a designated small levy-payer in relation to the financial year in which the relevant application occurred — the 28th day after the end of the financial year;
(b) in any other case — the 28th day after the end of the month in which the relevant application occurred.