sec.185When annual return must be given— Act , s 316IA

### sec.185 When annual return must be given— Act , s 316IA For section 316IA (2) (b) (i) of the Act , the day prescribed is— for the holder of an environmental authority for only a relevant prescribed ERA—the anniversary day for the holder’s environmental authority; or otherwise—1 April immediately following the year to which the annual return relates. In this section— relevant prescribed ERA means— a prescribed ERA if the administration and enforcement of the Act in relation to the prescribed ERA is devolved to a local government under chapter 8 , part 1 ; or a prescribed ERA mentioned in schedule 2 , part 1 , section 2 , 3 or 4 . s 185 sub 2020 SL No. 224 s 3 (sec.185-ssec.1) For section 316IA (2) (b) (i) of the Act , the day prescribed is— for the holder of an environmental authority for only a relevant prescribed ERA—the anniversary day for the holder’s environmental authority; or otherwise—1 April immediately following the year to which the annual return relates. (sec.185-ssec.2) In this section— relevant prescribed ERA means— a prescribed ERA if the administration and enforcement of the Act in relation to the prescribed ERA is devolved to a local government under chapter 8 , part 1 ; or a prescribed ERA mentioned in schedule 2 , part 1 , section 2 , 3 or 4 . - (a) for the holder of an environmental authority for only a relevant prescribed ERA—the anniversary day for the holder’s environmental authority; or - (b) otherwise—1 April immediately following the year to which the annual return relates. - (a) a prescribed ERA if the administration and enforcement of the Act in relation to the prescribed ERA is devolved to a local government under chapter 8 , part 1 ; or - (b) a prescribed ERA mentioned in schedule 2 , part 1 , section 2 , 3 or 4 .