44—Annual returns for collection depots and super collectors
(section 69A)
(1) For the purposes
of section 69A(1) of the Act, the date before which the holder of an
approval to operate a collection depot or carry on business as a super
collector must lodge an annual return with the Authority, or pay the annual
fee to the Authority, is, unless some other date is fixed by the Authority by
condition of the approval, 30 September in each year.
(2) For the purposes
of section 69A(2) of the Act, the penalty for failure to lodge an annual
return or pay the annual fee is $300 or 5% of the annual fee (whichever is
higher) for each month (or part of a month) for which the default continues.
Note—
If there has been a failure to lodge an annual return and pay the annual fee,
the penalty for default is payable in respect of each failure.