(1)  For the purposes of section 23 of the Act, accredited operators are the only accredited persons who are required to lodge returns under that section.

(2)  Pursuant to section 23 of the Act –

(a) the prescribed period is a period of 4 consecutive quarters (applying on an annual basis) determined by the Administrating Authority for the purposes of this regulation for the particular accredited person, being a period ending at least 8 weeks before the anniversary of the person's accreditation under the Act; and

(b) the relevant day is 28 days before the anniversary of the person's accreditation under the Act.

(3)  Pursuant to section 23(1) of the Act, the following information is prescribed for the purposes of a return lodged by an accredited operator under that section:

(a) the kilometres travelled by trains operated by the operator during the relevant prescribed period;

(b) the quantity of freight or the number of passengers (or both) hauled by trains operated by the operator during the relevant prescribed period;

(c) the number and type of units of rolling stock operated by the operator during the relevant prescribed period;

(d) a projected assessment of the kilometres to be travelled by trains operated by the operator during the next prescribed period;

(e) a projected assessment of the quantity of freight or number of passengers (or both) to be hauled by trains operated by the operator during the next prescribed period;

(f) a projected assessment of the number and type of units of rolling stock to be operated by the operator during the next prescribed period.

(4)  Information contained in a return lodged under section 23 of the Act is to be verified by statutory declaration.

(5)  The requirement that a person lodge a return that accords with this regulation may, in respect of a particular person, or a person of a class determined by the Administrating Authority, be dispensed with according to the discretion of the Administrating Authority.