sec.10Revenue commissioner may require royalty return to be lodged on particular day

sec.10 Revenue commissioner may require royalty return to be lodged on particular day

This section applies if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged on a day that is earlier than the day by which the royalty return must be lodged under section 9 . The revenue commissioner may, by notice, require the person required under the Act to lodge the royalty return to lodge the royalty return on a stated day that is at least 7 days after the day the revenue commissioner gives the person the notice. (sec.10-ssec.1) This section applies if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged on a day that is earlier than the day by which the royalty return must be lodged under section 9 . (sec.10-ssec.2) The revenue commissioner may, by notice, require the person required under the Act to lodge the royalty return to lodge the royalty return on a stated day that is at least 7 days after the day the revenue commissioner gives the person the notice.