Primary Industries Levies and Charges Collection Regulations 1991
11EWhen must a quarterly return be lodged if exemption refused or not continued
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11E When must a quarterly return be lodged if exemption refused or not continued
A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year: (a) if the quarter ended before the person received the notice—within 28 days of receiving the notice; and (b) otherwise—within 28 days after the end of the quarter.
Note: For offences in relation to returns, see section 24 of the Collection Act.