293Lodgment by small co-operatives of annual returns with Registrar

#### 293 Lodgment by small co-operatives of annual returns with Registrar 293 Lodgment by small co-operatives of annual returns with Registrar > > (1) A small co-operative must lodge an annual return with the Registrar for each financial year. > > > > Maximum penalty—$1,000. > > > (2) An offence based on subsection (1) is an offence of strict liability. > > > (3) The contents of an annual return are to be as prescribed by the National Regulations. > > > (4) The time for lodgment is within 5 months after the end of the financial year.