43Participating person must lodge return of eligible revenue

43 Participating person must lodge return of eligible revenue

(1) A participating person for an eligible revenue period (other than the first eligible revenue period) must: (a) give the ACMA a written return of the person’s eligible revenue for that period; and (b) do so within the period specified in an instrument in force under subsection (5). (2) The return must be in a form approved in writing by the ACMA. (3) The approved form may require verification, by a statutory declaration, of statements made in the return. (4) The return must set out: (a) the eligible revenue for the eligible revenue period of the participating person; and (b) details of how the eligible revenue was worked out; and (c) such other information (if any) as the approved form of return requires. (5) The ACMA may, by legislative instrument, specify a period for the purposes of paragraph (1)(b). The period must begin at or after the end of the eligible revenue period.

Note: See also section 69 (offence of failing to lodge eligible revenue return).