12Notices to be given to assist collection agents to complete returns or make records

12  Notices to be given to assist collection agents to complete returns or make records

 (1) For the purposes of paragraph 59(2)(d) of the Act, a person who is liable to pay an amount as mentioned in paragraph 10(1)(a) of the Act on behalf of a levy payer or charge payer may, in writing and in the approved form, request from the levy payer, charge payer or the proprietor in relation to an abattoir or other premises, particular information:

 (a) necessary to complete a return that the person is required to give under this instrument; or

 (b) necessary to make records the person is required to make under this instrument.

 (2) However, the person may make the request only if the person has not been able, despite making reasonable efforts, to obtain the information.

 (3) For the purposes of paragraph 59(2)(a) of the Act, a person (the recipient) who receives a written request in accordance with subsection (1) of this section must, within 14 days after receiving the request, give the person making the request a written notice setting out the information requested to the extent to which the information is known to the recipient.

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give the notice in accordance with this instrument.