Commonwealth Numbered Regulations

1991 No. 272 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (GRAPE RESEARCH) REGULATIONS - REG 9

9. The following persons must lodge a return for a levy year:

   (a)  the proprietor of a processing establishment;

   (b)  an intermediary who is, or may be, liable to pay an amount for the
        levy year in relation to prescribed goods. (NOTE: For penalty, see
        section 24 of the Collection Act.)