11Returns

#### 11 Returns (1) Where a prescribed oil company, or a member of a group of prescribed corporations one of which is a prescribed oil company, operates a retail site during the month of January in the year 1985 or the month of January in any subsequent year, the prescribed oil company shall, within 30 days after the end of that month, lodge with an authorized officer a statement in accordance with the appropriate form stating, in respect of the site: (a) the name of the corporation (in this subsection referred to as the relevant corporation) that operated the site during that month; (b) particulars of the situation of the site; (c) whether the relevant corporation owned, or was a lessee or licensee in respect of, the site on any day or days during that month; (d) whether motor fuel was sold by retail during that month at the site: (i) by or on behalf of the relevant corporation; or (ii) by a person under an agreement of the kind to which subparagraph 7(1)(b)(ii) applies to which the relevant corporation is a party; (e) whether, during that month, the site was a diesel fuel site or a site temporarily operated and, in the case of a site temporarily operated, the circumstances by reason of which it was to be taken to be temporarily operated; and (f) such other matters as are prescribed. (1A) Where (whether by reason of the operation of subsection 7(2) or (3) otherwise) during a month referred to in subsection (1): (a) no retail sites were operated by a particular prescribed oil company (not being a member of a group of prescribed corporations); or (b) no member of a particular group of prescribed corporations (being a group of which a prescribed oil company is a member) operated any retail sites, the prescribed oil company shall, within 30 days after the end of that month, lodge with an authorized officer a statement in accordance with the appropriate form stating that fact. (2) Where a prescribed oil company, or a member of a group of prescribed corporations one of which is a prescribed oil company, operates a retail site during a month (not being January in any year) after January 1985 and did not operate the site during the month immediately preceding the first‑mentioned month, the prescribed oil company shall, within 30 days after the end of the first‑mentioned month, lodge with an authorized officer a statement in accordance with the appropriate form stating, in respect of the operation of the site during the first‑mentioned month, such of the matters referred to in paragraphs (1)(a) to (f) (inclusive) as are applicable. (3) Where: (a) a statement has been lodged under this section in respect of the operation, during a particular month, of a retail site by a corporation (in this subsection referred to as the relevant corporation), being a prescribed oil company or a member of a group of prescribed corporations one of which is a prescribed oil company; and (b) during a subsequent month the site is not operated by the relevant corporation, the prescribed oil company shall, within 30 days after the end of the first such subsequent month, lodge with an authorized officer a statement in accordance with the appropriate form stating that the site was not operated by the relevant corporation during that first subsequent month. (4) Where: (a) a prescribed oil company, or a member of a group of prescribed corporations one of which is a prescribed oil company, operates a retail site during a month (in this subsection referred to as the relevant month) in circumstances to which neither subsection (1) nor (2) applies; (b) a statement has, or statements have, been lodged under any of the provisions of this section (including this subsection) in respect of the site in relation to a previous month or previous months; and (c) the matters specified in that statement, or the later or latest of those statements, as the case may be, would, if the statement related to the relevant month, be incorrect or insufficient, the prescribed oil company shall, within 30 days after the end of the relevant month, lodge with an authorized officer a statement in accordance with the appropriate form stating, in respect of the operation of the site during the relevant month, such of the matters referred to in paragraphs (1)(a) to (f) (inclusive) as are applicable. (5) A reference in a subsection of this section to the appropriate form shall be read as a reference to such form as is prescribed for the purposes of that subsection or, if no form is so prescribed, such form as the Minister approves for the purposes of that subsection. (6) Where a statement is required by a provision of this section to be lodged within a particular period, the obligation to lodge that statement continues, notwithstanding that that period has expired, until that statement is lodged. (7) A person may: (a) inspect any statement lodged under a provision of this section; or (b) require a copy of, or extract from, any such statement to be given by an authorized officer, on payment for each inspection, or each copy or extract, of such amount (if any) as is prescribed. (8) A corporation shall not: (a) include in a statement lodged in purported compliance with a provision of this section any information that is false in a material particular; or (b) omit from any such statement any information that is required by this section to be included.