sec.203Filing of returns

### sec.203 Filing of returns A licensee must, within 21 days after the end of a licence period, file with the commissioner a return in relation to all liquor purchased, or otherwise obtained, for the licensed premises during the licence period. Maximum penalty—25 penalty units. However, subsection (1) does not apply to a licensee if the commissioner is satisfied, and gives written notice to the licensee that, the licensee need not file a return under subsection (1) , having regard to the principal activity, and the nature and extent, of the business conducted under the licence. Also, the licensee under a producer/wholesaler licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to— all liquor sold under authority of the licence during the licence period; and promotional events attended by the licensee during the licence period. Maximum penalty—25 penalty units. Further, the licensee under an artisan producer licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to— all liquor sold under authority of the licence during the licence period; and all liquor produced under authority of the licence during the licence period; and if the licensee is a corporation— the ownership of the licensee; and the owner’s production, if any, of liquor; and promotional events attended by the licensee during the licence period. Maximum penalty—25 penalty units. A return under subsection (1) , (3) or (4) must contain the particulars, and be accompanied by the documents, prescribed under a regulation. If the commissioner is not satisfied a return filed by a licensee under subsection (1) , (3) or (4) is accurate, the commissioner may, by written notice given to the licensee, require the licensee to file with the commissioner a further return of the same type, certified to be accurate by the person responsible for auditing the accounting records of the business conducted under the licence. A person given a notice under subsection (6) must comply with the notice within the time stated in the notice. Maximum penalty for subsection (7) —25 penalty units. s 203 amd 1994 No. 59 s 67 ; 1994 No. 80 s 67 sch 1 ; 2001 No. 39 ss 107 , 3 sch sub 2008 No. 48 s 33 amd 2012 No. 25 s 144 (1) ; 2021 No. 4 s 29 (sec.203-ssec.1) A licensee must, within 21 days after the end of a licence period, file with the commissioner a return in relation to all liquor purchased, or otherwise obtained, for the licensed premises during the licence period. Maximum penalty—25 penalty units. (sec.203-ssec.2) However, subsection (1) does not apply to a licensee if the commissioner is satisfied, and gives written notice to the licensee that, the licensee need not file a return under subsection (1) , having regard to the principal activity, and the nature and extent, of the business conducted under the licence. (sec.203-ssec.3) Also, the licensee under a producer/wholesaler licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to— all liquor sold under authority of the licence during the licence period; and promotional events attended by the licensee during the licence period. Maximum penalty—25 penalty units. (sec.203-ssec.4) Further, the licensee under an artisan producer licence must, within 21 days after the end of a licence period, file with the commissioner a return in relation to— all liquor sold under authority of the licence during the licence period; and all liquor produced under authority of the licence during the licence period; and if the licensee is a corporation— the ownership of the licensee; and the owner’s production, if any, of liquor; and promotional events attended by the licensee during the licence period. Maximum penalty—25 penalty units. (sec.203-ssec.5) A return under subsection (1) , (3) or (4) must contain the particulars, and be accompanied by the documents, prescribed under a regulation. (sec.203-ssec.6) If the commissioner is not satisfied a return filed by a licensee under subsection (1) , (3) or (4) is accurate, the commissioner may, by written notice given to the licensee, require the licensee to file with the commissioner a further return of the same type, certified to be accurate by the person responsible for auditing the accounting records of the business conducted under the licence. (sec.203-ssec.7) A person given a notice under subsection (6) must comply with the notice within the time stated in the notice. Maximum penalty for subsection (7) —25 penalty units. - (a) all liquor sold under authority of the licence during the licence period; and - (b) promotional events attended by the licensee during the licence period. - (a) all liquor sold under authority of the licence during the licence period; and - (b) all liquor produced under authority of the licence during the licence period; and - (c) if the licensee is a corporation— (i) the ownership of the licensee; and (ii) the owner’s production, if any, of liquor; and - (i) the ownership of the licensee; and - (ii) the owner’s production, if any, of liquor; and - (d) promotional events attended by the licensee during the licence period. - (i) the ownership of the licensee; and - (ii) the owner’s production, if any, of liquor; and