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: 420156–422084

1                    For logs sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?                  (a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year:
                                                                                                                                                                                     (i) if the liable collection agent must give a return for the threshold quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                                                                                                                                                     (ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year; or
                                                                                                                                                                                     (b) if the quarter is later than the threshold quarter in the financial year:
                                                                                                                                                                                     (i) if the liable collection agent must give a return for the later quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the later quarter; or
                                                                                                                                                                                     (ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year