LOCAL GOVERNMENT ACT 1995 - SECT 5.75
LOCAL GOVERNMENT ACT 1995 - SECT 5.75
5.75 . Primary returns
(1) A relevant person
other than the CEO must lodge with the CEO a primary return in the prescribed
form within 3 months of the start day.
(2) A CEO must lodge
with the mayor or president a primary return in the prescribed form within 3
months of the start day.
(3) This section does
not apply to a person who —
(a) has
lodged a return within the previous year; or
(b) has,
within 3 months of the start day, ceased to be a relevant person.
Penalty: $10 000 or imprisonment for 2 years.