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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NATIONAL RESIDUE SURVEY-AQUATIC ANIMAL EXPORT) REGULATIONS 1998 No. 30 - REG 14
Who must file quarterly returns?
14. (1) A person who, in a quarter, exports aquatic animals or aquatic animal
products must give the Secretary a return for that quarter.
(2) However, a person need not give the Secretary a return if:
(a) the person has applied for exemption under regulation 15 for the year
and has not received notice that the Secretary has not given the
person the exemption; or
(b) the Secretary has given the person an exemption for the year under
regulation 17 or has continued the personŐs exemption under regulation
18; or
(c) the Secretary must decide under regulation 18 whether to continue the
personŐs exemption and the person has not received notice that the
Secretary has not continued the exemption. [NOTE: For penalty, see s
24 of the Collection Act.]
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