Commonwealth Numbered Regulations

1992 No. 440 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NASHI) REGULATIONS - REG 14

14. The following persons must lodge a return for a month:

   (a)  a first purchaser (except a minor first purchaser) who purchases nashi
        in the month; and

   (b)  a buying agent who buys nashi in the month; and

   (c)  a selling agent who sells nashi in the month; and

   (d)  a person who exports nashi in the month. (NOTE: For penalty, see
        section 24 of the Collection Act)