(1) The return period is—
(a) until the commencement of regulations made under subsection (2), each quarter of each financial year; and
(b) on and from the commencement of regulations made under subsection (2), the prescribed period.
(2) The regulations may specify a period not exceeding 12 months as the return period.
S. 14 renumbered as s. 240 by No. 63/2017 s. 15.