9   Lodging of returns

(1)  A person who, as at 1 July in any year, is the owner of leviable premises must, on or before 1 September in that year, furnish a return to the Chief Commissioner in relation to the parking spaces situated on those premises at any time during the previous financial year.

Note. See section 34 of the Taxation Administration Act 1996 which requires a return to be in a form approved by the Chief Commissioner, and section 36 of that Act which allows the Chief Commissioner to extend the time for lodgment.

(2)  If the premises are owned by 2 or more persons, the requirements of this section are satisfied if a return is furnished by any one of them.

(3)  A person’s obligation to furnish a return under this section continues despite any failure by the person to furnish such a return in due time.