11What must be included in a return — intermediaries

11 What must be included in a return — intermediaries

 (1) In addition to the information required by regulation 10, a return for a levy year lodged by an intermediary must state, in respect of the levy year:

 (a) the details for processing establishments, prescribed goods and levy mentioned in subclauses 10 (2), (3) and (4); and

 (b) the details for processing establishments mentioned in subclause (2).

 (2) The details are, for each processing establishment:

 (a) the proprietor’s full name; and

 (b) the proprietor’s business address (not the address of a post office box or post office bag); and

 (c) the proprietor’s ABN, if any; and

 (d) if the proprietor is a company and does not have an ABN — its ACN.