Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:51
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 51
Character Range: 61381–62667

51  Giving a return and paying duty
 (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.
 (2) The proprietor must lodge with a Collector a return setting out the following:
 (a) the name of the shop;
 (b) the invoice number of each invoice:
 (i) prepared in accordance with section 48 for the goods delivered from the shop for export; and
 (ii) that specifies under that section a date of departure that is in the month; and
 (iii) a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods;
 (c) the invoice number of each invoice:
 (i) that meets the requirements of subparagraphs (b)(i) and (ii); and
 (ii) a copy of which was removed during the month in accordance with subsection 50(3); and
 (iii) for which an electronic record has not been provided in accordance with section 58;
 (d) for each invoice mentioned in paragraph (b) or (c):
 (i) the particulars required to be set out in the invoice; and
 (ii) the amount of duty payable for the goods to which the invoice relates.
 (3) The proprietor must pay to a Collector an amount equal to the sum of the amounts of duty specified in the return.

Subdivision C—Conditions for relevant traveller