s 9
In forceReturns for stock levy
Part 2Stock levy
9 Returns for stock levy
(1)
If a person is liable to pay stock levy under this part for a financial year, the person must give the director‑general a return for the levy for the financial year within 7 days after the end of the year.
Maximum penalty: 10 penalty units.
(2)
An offence against this section is a strict liability offence.
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