33What must be in return

33 What must be in return

(1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.

(a) the month or financial year to which the return relates; and

(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

(e) any extra information required by regulation 34, 36, 38, 43 or 45.