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, applies to his or her own use any goods purchased by the person in respect of the purchase of which the person has quoted his or her certificate; 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.