Gaming and Wagering Commission Act 1987

A licensed supplier shall —

within 90 days after the end of each quarter during which the licensed supplier has supplied tickets under the licence or such further time as the Commission may approve in writing, lodge with the Commission a return in such form as the Commission requires in writing showing the total face value of all tickets supplied by the licensed supplier under the licence during that quarter, and showing such other information as the Commission requires in writing; and

at the time of lodging each return required by paragraph (a) or within such further time as the Commission may approve in writing, pay to the Commission the continuing lotteries levy in respect of all tickets supplied by the licensed supplier as shown in the return.

The Commission may, where upon application made to the Commission in writing the Commission sees fit in the circumstances of the case to do so, approve in writing of the lodging of returns under subsection (1)(a) —

in respect of a period other than a quarter; and

within 60 days, or such further time as the Commission sees fit, after the end of a period approved under paragraph (a),

Where an approval under subsection (2) is for the time being in force, subsection (1) shall, in relation to a case to which that approval applies, have effect as modified by that approval as for the time being in force.

Where a licensed supplier has not supplied tickets under his or her licence during any quarter or other period in respect of which the licensed supplier has approval under subsection (2)(a) to lodge returns, the licensed supplier shall lodge with the Commission a return in respect of that quarter or other period showing that no tickets were so supplied and showing such other information as the Commission requires under subsection (1)(a).

Where the Commission considers that circumstances warrant so doing, the Commission may, by notice in writing given to a licensed supplier, require the lodgement by that licensed supplier of returns under this section and payment of the continuing lotteries levy, at a time specified in the notice that is earlier than the time when the licensed supplier would otherwise be required to lodge returns under this section and pay the continuing lotteries levy, and may, by subsequent notice so given, vary or revoke any notice under this subsection and this section shall have effect as modified by any such notice.