9Lodging of returns

#### 9 Lodging of returns 9 Lodging of returns > > (1) A person who, as at 1 July in any year, is the owner of leviable premises must, on or before 1 September in that year, furnish a return to the Chief Commissioner in relation to the parking spaces situated on those premises at any time during the previous financial year. > > > > Note— > > > > See section 34 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) which requires a return to be in a form approved by the Chief Commissioner, and section 36 of that Act which allows the Chief Commissioner to extend the time for lodgment. > > > (2) If the premises are owned by 2 or more persons, the requirements of this section are satisfied if a return is furnished by any one of them. > > > (3) A person’s obligation to furnish a return under this section continues despite any failure by the person to furnish such a return in due time.