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: 683348–684203

1                Who must give a return for the calendar month?  The following person:
                                                                 (a) the liable collection agent in the sale case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year;
                                                                 (b) the person who carried out the processing in the processing case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year;
                                                                 (c) the exporting agent in the export case, where the calendar month is the threshold calendar month in the calendar year for the charge payer or a later calendar month in the year