Commonwealth Consolidated Acts(1) A participating person for an eligible revenue period must give the ACMA a written return of the person's eligible revenue for that period.
(2) The return must be:
(a) given to the ACMA within the period specified in writing by the ACMA for providing returns; and
(b) in a form approved in writing by the ACMA.
The approved form may require verification, by a statutory declaration, of statements made in the return.
(3) The return must set out:
(a) the eligible revenue for the eligible revenue period of the participating person; and
(b) details of how the eligible revenue was worked out; and
(c) such other information (if any) as the approved form of return requires.
Note: It is an offence to make a false or misleading statement in connection with the operation of this Act (see Part 7.4 of the Criminal Code ).
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