Primary Industries Levies and Charges Collection Regulations 1991
11Where must returns be lodged
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11 Where must returns be lodged
(1) A return must be lodged by: (a) sending it to the Secretary’s postal address; or (b) by arrangement with the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia, sending it by facsimile to the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia.
Note: From 1 July 2001, returns may be lodged electronically—see the Electronic Transactions Act 1999.
(2) However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, a return for that product must be lodged in accordance with that agreement.