28Annual returns—persons who are required to lodge returns

#### 28 Annual returns—persons who are required to lodge returns 28 Annual returns—persons who are required to lodge returns > > (1) For the purposes of section 58 (1) of the Act, the following are prescribed persons— > > > > > (a) the occupier of a holding that is rateable land as at 30 June in the year in which the annual return concerned is due to be lodged, > > > > > (b) the occupier of a holding that is non-rateable land that has had a property identification code allotted to the land under Part 3 of the [Stock Diseases Regulation 2009](/view/html/repealed/current/sl-2009-0429), > > > > > (c) the owner or occupier of a holding that is non-rateable land who is the registered proprietor of a brand or earmark under a stock identification scheme established under Part 12 of this Regulation at any time during the year for which the annual return concerned is due to be lodged. > > > (2) For the purposes of section 58 (1) of the Act, if there are 2 or more occupiers of a holding referred to in subclause (1) (a), an annual return duly lodged by any one of the occupiers is taken to have been lodged by all the occupiers.