185
CurrentWhen annual return must be given—Act, s 316IA
Chapter 10Miscellaneous
185 When annual return must be given—Act, s 316IA
(1)
For section 316IA(2)(b)(i) of the Act, the day prescribed is—
(a)
for the holder of an environmental authority for only a relevant prescribed ERA—the anniversary day for the holder’s environmental authority; or
(b)
otherwise—1 April immediately following the year to which the annual return relates.
(2)
In this section—
relevant prescribed ERA means—
(a)
a prescribed ERA if the administration and enforcement of the Act in relation to the prescribed ERA is devolved to a local government under chapter 8, part 1; or
(b)
a prescribed ERA mentioned in schedule 2, part 1, section 2, 3 or 4.
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