#### 24 Returns by authorised bankers (1) A banker to whom an authority has been granted under this Division shall, within 21 days after the expiration of each month of each year: (a) furnish to the Commissioner a return of all cheque forms supplied or used by the banker during that month; and (b) pay the tax payable in respect of the cheque forms so supplied or used by the banker during that month less the amount of any tax remitted under section 25. (1A) Subsection (1) does not apply in respect of a month commencing on or after the termination day for the tax imposed by the Australian Capital Territory Tax (Cheques) Act 1969. (2) A return under this section shall be in accordance with an approved form and shall contain such particulars as are required by the form.

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