Document ID: chunk:federal_register_of_legislation:F2025C00036:reg:43aagb:p2
Version: federal_register_of_legislation:F2025C00036
Segment Type: reg
Provision Reference: reg 43AAGB (pt 2/2)
Character Range: 392794–393616

the 2017‑18 financial year only because the person did not give the Secretary the declaration, or declarations, relating to turnover in accordance with this regulation, the person may be exempt from liability to pay the charge for the 2017‑18 financial year under regulation 43AAGD.
Note 4: If a person becomes aware during the 2017‑18 financial year that the person's turnover of the device for that year will not be of low value, the person may notify the Secretary of that fact under regulation 43AAGE.
Note 5: If the Secretary becomes aware that a person's turnover of the device, for a financial year for which a declaration was given under this regulation, was not of low value, the Secretary may, under regulation 43AAGF, notify the person that the person is liable to pay the charge for the 2017‑18 financial year.