Commonwealth Numbered Regulations

1993 No. 314 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (NATIONAL RESIDUE SURVEY-WHEAT) REGULATIONS - REG 7

7. For the purpose of section 6 of the Collection Act, NRS levy imposed on
wheat is due for payment:

   (a)  on the day on which a return is lodged for the wheat; or

   (b)  if a return for the wheat is not lodged within the period required
        under regulation 10 of the Wheat Levy Collection Regulations-on the
        last day of that period. (NOTE: for penalty, see section 15 of the
        Collection Act.)