CTHRepealedLegislation
Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2)
7Who must lodge a return
Start here
Get a plain-English read of 7
Turn the raw legal text into a practical explanation grounded in Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 2).
7 Who must lodge a return
The proprietor of a processing establishment must lodge a return for a levy year.
Note 1 Paragraph (b) of the definition of proprietor in subsection 4 (1) of the Collection Act provides that proprietor, in relation to a processing establishment, (other than an abattoir) means the person carrying on the business of processing collection products in that establishment.
Note 2 For penalty, see section 24 of the Collection Act.