Div 30Annual trustee returns

Division 30—Annual trustee returns 30‑1  Annual trustee returns Registered trustee must lodge annual return  (1) A person who is a registered trustee during all or part of a trustee return year for the person must, within 1 month after the end of that year, lodge with the Inspector‑General a return that conforms with subsection (3).  (2) Each of the following is a trustee return year for a person who is or was registered as a trustee under section 20‑30:  (a) the period of 12 months beginning on the day on which that registration first began;  (3) A return under subsection (1) must:  (b) include evidence that the person has, during the whole of any period of the year during which the person was registered as a trustee, maintained:   against the liabilities that the person may incur working as a registered trustee.  (4) The Inspector‑General may, on the application of the registered trustee made before the end of the period for lodging a return under subsection (1), extend, or further extend, that period.  (5) A person commits an offence of strict liability if: