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.