10What must be set out in a return

10 What must be set out in a return

(1) A return must include a declaration, signed by the person lodging the return, that the particulars set out in the return are correct in every essential detail. (2) A return must contain the following details: (a) the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and (b) if the person lodging the return has a post office box address or post office bag address—that address; and (c) the period to which the return relates. (3) If the person lodging a return has an ABN, a return must include that number. (4) If the person lodging a return is a company, and the person does not have an ABN, a return must include the person’s ACN under the Corporations Law. (4A) A return for a collection product must include the information mentioned in subregulation (4B) if: (a) there is published on the Department’s website: (i) a notice that a register of levy payers or charge payers is being kept for the product by an eligible recipient within the meaning of subsection 27A(2) of the Collection Act (other than the Australian Bureau of Statistics); and (ii) the day on which the notice was published; and (b) the return is not required to be lodged before 28 days after the day mentioned in subparagraph (a)(ii). (4B) For the purposes of subregulation (4A), the information is: (a) the name, address, contact details, ABN (if any) and ACN (if any) of each person who has paid, or is liable to pay, levy or charge for the product for the period to which the return relates; and (b) the amount of levy or charge each person mentioned in paragraph (a) has paid, or is liable to pay, for the product for that period. (5) A Schedule or Part of a Schedule may specify other information that must be included in a return.

Note: A return in relation to a collection product may also be required to contain details determined by the Secretary under section 32 of the Collection Act relating to the production and processing of the collection product.