69When and where monthly return for levy must be lodged

69 When and where monthly return for levy must be lodged

(1) If a person to whom subregulation (3) does not apply must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the second month after the month that the return is about.

(2) If a person to whom subregulation (3) applies must lodge a monthly return for levy for a month, the person must lodge it at the office of the Secretary on or before the 28th day of the month after the month that the return is about.

(3) This subregulation applies to a person who is, or has been, indebted to the Commonwealth for $10,000 or more for levy due and unpaid.

(4) Subregulation (3) ceases to apply to a person if the person’s debt to the Commonwealth for levy due and unpaid remains below $10,000 for 3 consecutive months.