87Returns

### 87 Returns > [*\[Section 87 Substituted by No. 24 of 2013, s. 89, Applied:28 Jun 2013\]*](/view/html/inforce/2013-06-28/act-2013-024#GS89@EN) > > > (1)  [*\[Section 87 Subsection (1) amended by No. 44 of 2017, s. 35, Applied:21 Nov 2017\]*](/view/html/inforce/2017-11-21/act-2017-044#GS35@Hpa@EN) A lessee is to submit to the Director, within 28 days after the end of a quarter, a return (a ***quarterly return***) in relation to the quarter. > > > (2)  A quarterly return is to be in the approved form, if any, and is to be accompanied by a statutory declaration as to its accuracy. > > > (3)  A quarterly return in relation to a lease is to – > > > > > > (a) specify the nature, quantity and value of the minerals obtained, under the lease, during the quarter to which the return relates; and > > > > > > > (b) specify the average number of persons employed in relation to the lease during the quarter; and > > > > > > > (c) [*\[Section 87 Subsection (3) amended by No. 44 of 2017, s. 35, Applied:21 Nov 2017\]*](/view/html/inforce/2017-11-21/act-2017-044#GS35@Hpb@EN) contain any other statistical information relating to the lease that is specified in the form, in the reporting guidelines, or by the Director by notice in writing to the lessee, as being required to be contained in the return. > > > (4)  The Director, by notice to a lessee, may require the lessee to submit to the Director, by the date or dates specified in the notice, the information specified in the notice as required to be submitted by the lessee. > > > (5)  The information specified in an approved form, or a notice under this section, as required to be submitted by the lessee may include an audited report. > > > (6)  A lessee is to submit to the Director, by the date or dates specified in the notice to the lessee under [subsection (4)](#GS87@Gs4@EN) , the information specified in the notice as required to be submitted by the lessee. > > > (7)  The information submitted to the Director under [subsection (6)](#GS87@Gs6@EN) is to be accompanied by a statutory declaration as to its accuracy.