147Lodgement of statement and payment of duty

147 Lodgement of statement and payment of duty (1) If a statement is made out in accordance with section 146, the commercial hire business must— (a) lodge the statement with the Commissioner; and (b) pay to the Commissioner the appropriate rate of duty calculated under section 134 in respect of hiring charges for the whole period of the hire— within 3 months after the statement is made out. S. 147(2) inserted by No. 36/2005 s. 17(5). (2) Nothing in this Chapter entitles a commercial hire business that has paid duty under this section to a refund of the duty, or any part of it, in respect of any amount of hiring charges paid or payable on or after 1 January 2007.