3.1ATS participants to make quarterly returns

#### 3.1 ATS participants to make quarterly returns (1) An ATS participant must provide a return to the Secretary within 45 days (or within such longer period as the Secretary, in special circumstances, allows) after the end of each quarter in an ATS year. (2) Each quarterly return must: (a) be made in writing, in a manner set out in subregulation (3); and (b) be in an approved form. (3) An ATS participant must make a quarterly return by any one of the following means: (a) if the approved form for the quarterly return specifies a place where returns may be made—by leaving the return at that place; (b) if the approved form specifies a postal address to which a return may be posted—by sending the return by prepaid post to that address; (c) if the approved form specifies a fax number to which an electronic fax of the return can be sent—by sending an electronic fax of the return to that number; (d) if the Department establishes or modifies an information system to receive an electronic communication of the return—by sending the return by electronic communication in a manner indicated in the approved form or otherwise approved by the Secretary.