Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-17 - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY  

Division 125 - General provisions relating to Laminaria and Corallina decommissioning levy  

SECTION 125-5   RETURNS  

125-5(1)    
You must give the Commissioner a return relating to *Laminaria and Corallina decommissioning levy in the *approved form if you are a leviable entity (within the meaning of the Offshore Petroleum (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 ) for a financial year that is a levy year (within the meaning of that Act).

Note:

You are required to give the Commissioner a return in accordance with this subsection even if the amount of that levy you are liable to pay is nil.

125-5(2)    
The return must be given within 6 months after the end of the financial year.