Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person who is a registered contractor during a quarter must give the authority a return containing the required information not later than—
(a) 1 month after the end of the quarter; or
(b) the end of any additional time the registrar allows.
Maximum penalty: 20 penalty units.
Note If a form is approved under s 89 for a return, the form must be used.
(2) An offence against this section is a strict liability offence.
(3) The registrar may allow additional time for subsection (1) (b) before or after the end of the 1-month period mentioned in subsection (1) (a).
(4) In this section:
"required information", for a registered contractor, means—
(a) the number of weekdays, or part weekdays, during the quarter on which the contractor carried out building and construction work; and
(b) the contractor's total ordinary remuneration for building and construction work during the quarter; and
(c) anything else prescribed by regulation.