18Requirements of business in respect of payment to Registrar and lodgement of return

18 Requirements of business in respect of payment to Registrar and lodgement of return If section 12(1) applies to a business, the business must not, without reasonable excuse, fail to pay an amount to, or lodge a return with, the Registrar in accordance with section 12(1). Note to s. 18 inserted by No. 13/2013 s. 50(2).