Document ID: chunk:federal_register_of_legislation:F2024L01568:clause:2_2
Version: federal_register_of_legislation:F2024L01568
Segment Type: clause
Provision Reference: sch 2 cl 2
Character Range: 856544–858070

2                     For potatoes exported other than through an exporting agent, when is the charge due and payable?  (a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year:
                                                                                                                        (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or
                                                                                                                        (ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or
                                                                                                                        (b) if the quarter is later than the threshold quarter in the calendar year:
                                                                                                                        (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or
                                                                                                                        (ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year