Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_1
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 427449–428302

1                  Who must give a return for a quarter in a financial year?  The following person:
                                                                              (a) for logs sold by the levy payer in the threshold quarter in the year or in a later quarter in the year other than to a business purchaser—the levy payer;
                                                                              (b) for logs processed in the threshold quarter in the year or in a later quarter in the year at a processing establishment where the levy payer is the proprietor of the processing establishment—the levy payer;
                                                                              (c) for logs processed in the threshold quarter in the year or in a later quarter in the year other than at a processing establishment—the levy payer