Annual returns by local governments
152J Annual returns by local governments
To enable the amounts of contributions payable by owners of prescribed properties to be assessed in respect of each financial year, each local government must furnish to the commissioner a return disclosing the particulars prescribed under a regulation relating to properties that—
are within its area and within a levy district; and
are or will be prescribed properties during the financial year to which the return relates.
A return must be furnished—
before the last day of April immediately preceding the financial year to which it relates; or
before such other date as the commissioner appoints, by notification published in the gazette.
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