Document ID: chunk:federal_register_of_legislation:C2023A00040:clause:4_4
Version: federal_register_of_legislation:C2023A00040
Segment Type: clause
Provision Reference: sch 4 cl 4
Character Range: 34945–35610

4  After paragraph 69(8)(d)
Insert:
 (da) if a person is an eligible business entity and the person's permission applies in respect of a quarter—the condition that the person give the Collector a return, by way of a document or electronically, on or before:
 (i) for a quarter ending on 31 March, 30 June or 30 September—the 28th day after the end of the quarter; and
 (ii) for a quarter ending on 31 December—the 28th day of the February after the end of the quarter;
  providing particulars in accordance with section 71K or 71L in relation to the excise equivalent goods that have, during the quarter, been delivered into home consumption under the permission;