94I   Returns to be lodged and duty paid

(1)  The relevant SCH participant must, not more than 7 days after the end of a month in which the participant has been party to an SCH-regulated transfer to which this Division applies:

(a)  lodge with SCH a return in respect of the transfer in the form and containing the details required by the Chief Commissioner under the conditions of registration of SCH, and

(b)  if duty is payable in respect of the transfer, pay the duty to SCH.

(2)  Sections 127B and 127C apply in respect of a return required to be lodged with SCH and duty required to be paid to SCH in the same way as they apply in respect of a return required to be lodged with the Chief Commissioner and duty required to be paid to the Chief Commissioner.