51Giving a return and paying duty

51 Giving a return and paying duty

(1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month. (2) The proprietor must lodge with a Collector a return setting out the following: (a) the name of the shop; (b) the invoice number of each invoice: (i) prepared in accordance with section 48 for the goods delivered from the shop for export; and (ii) that specifies under that section a date of departure that is in the month; and (iii) a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods; (c) the invoice number of each invoice: (i) that meets the requirements of subparagraphs (b)(i) and (ii); and (ii) a copy of which was removed during the month in accordance with subsection 50(3); and (iii) for which an electronic record has not been provided in accordance with section 58; (d) for each invoice mentioned in paragraph (b) or (c): (i) the particulars required to be set out in the invoice; and (ii) the amount of duty payable for the goods to which the invoice relates. (3) The proprietor must pay to a Collector an amount equal to the sum of the amounts of duty specified in the return.