sec.316IAAnnual returns

### sec.316IA Annual returns This section applies to the holder of an environmental authority if the administering authority directs the holder, by written notice, to give an annual return for a stated period. Unless the holder has a reasonable excuse, the holder must give the administering authority an annual return— in the approved form; and on or before— the day prescribed by regulation; or if no day is prescribed—1 March immediately following the year to which the annual return relates. Maximum penalty—100 penalty units. If the environmental authority relates to a resource activity, the annual return must state whether there has been a change to the carrying out of the resource activity that may affect the ERC decision for the activity. s 316IA ins 2018 No. 30 s 173 (sec.316IA-ssec.1) This section applies to the holder of an environmental authority if the administering authority directs the holder, by written notice, to give an annual return for a stated period. (sec.316IA-ssec.2) Unless the holder has a reasonable excuse, the holder must give the administering authority an annual return— in the approved form; and on or before— the day prescribed by regulation; or if no day is prescribed—1 March immediately following the year to which the annual return relates. Maximum penalty—100 penalty units. (sec.316IA-ssec.3) If the environmental authority relates to a resource activity, the annual return must state whether there has been a change to the carrying out of the resource activity that may affect the ERC decision for the activity. - (a) in the approved form; and - (b) on or before— (i) the day prescribed by regulation; or (ii) if no day is prescribed—1 March immediately following the year to which the annual return relates. - (i) the day prescribed by regulation; or - (ii) if no day is prescribed—1 March immediately following the year to which the annual return relates. - (i) the day prescribed by regulation; or - (ii) if no day is prescribed—1 March immediately following the year to which the annual return relates.