21AQuarterly remitter’s returns etc.

21A Quarterly remitter’s returns etc.

A manufacturer who is a quarterly remitter in relation to a sales tax quarter and who, during the quarter: (a) makes any of the sales specified in section 18, 18A or 18B; or (b) treats any goods as stock for sale by him or her by retail; or (c) applies to his or her own use any goods specified in subsection 18(3); must, within 21 days after the end of the quarter, give to the Commissioner either: (d) a return for the quarter; or (e) a separate monthly return for each month in the quarter; in a form approved by the Commissioner containing such information as the form requires and such other information as is required.