32Returns under the regulations

32 Returns under the regulations

(1) A return that is required to be lodged under the regulations in relation to a collection product must contain the details determined in an instrument under subsection (3), being details relating to the production or processing of that collection product. (2) Subsection (1) has effect in addition to the regulations dealing with the content of a return. (3) For the purposes of subsection (1), the Secretary may, by legislative instrument, determine details relating to the production or processing of a collection product.

Note: Different details may be determined for different collection products (see subsection 33(3A) of the Acts Interpretation Act 1901).