7AQuarterly remitter’s returns etc.

7A Quarterly remitter’s returns etc.

Where a person: (a) is a quarterly remitter in relation to a sales tax quarter; and (b) during the quarter, makes any of the sales specified in subsection 4(1), (2) or (3) or 4A(1) or 4B(1); the person must, within 21 days after the end of the quarter, give to the Commissioner either: (c) a return for the quarter; or (d) 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.