22   Claim required at the end of each year

(1)  A rebate may be paid to a registered claimant in respect of a year of employment only if the rebate is claimed in accordance with this section.

(2)  An employer who is a registered claimant may claim the rebate payable for a year of employment at the end of that year.

(3)  The claim must be made no later than 30 days after the end of the year of employment concerned or within such further period as the Chief Commissioner may allow in respect of the employer.

(4)  A claim must:

(a)  be made to the Chief Commissioner, and

(b)  be made in a form approved by the Chief Commissioner, and

(c)  contain or be accompanied by the information specified in the form.