Commonwealth Numbered Regulations

1992 No. 439 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CITRUS) REGULATIONS - REG 24

24. (1) A person must lodge an annual return on or before 28 February in any
calendar year if, in the preceding calendar year the person exported any
citrus. (NOTE: For penalty, see section 24 of the Collection Act)

(2) A return must:

   (a)  set out the following particulars:

        (i)    the full name and business address or residential address of
               the person, not being the address of a post office box or a
               post office bag;

        (ii)   if the person has a post office box or a post office bag-that a
               ddress;

        (iii)  the calendar year to which the return relates;

        (iv)   the quantity of each class of citrus exported in that calendar
               year;

        (v)    the amount of charge payable for each quantity;

        (vi)   the sum of the amounts of charge payable;

   (b)  include a declaration, signed by the person or by a person authorised
        by the person, that the particulars set out in the return are correct
        in every material particular; and

   (c)  be lodged with the Secretary at the office of the Department in
        Canberra.