Commonwealth Numbered Regulations

1991 No. 306 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (WHEAT) REGULATIONS - REG 10

10. A person required to lodge a quarterly return must lodge the return on or
before the twenty-eighth day after the end of the quarter when:

   (a)  in respect of pool return wheat or other wheat subject to pooling
        arrangements-a payment is made for the wheat; and

   (b)  in respect of other wheat, the wheat:

        (i)    is delivered or sold; or

        (ii)   is processed by or for the producer and used for a commercial
               purpose.