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,

(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.