Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A registered
commercial hire business must —
(a)
lodge a return in an approved form for each return period of the commercial
hire business; and
(b) pay
the duty payable on the return (if any),
on or before the 21 st
day after the end of the return period.
Penalty: $5 000.
(2) The commercial
hire business must lodge the return even if no duty is payable on the return.
(3) A commercial hire
business that is not registered under section 112JA must —
(a)
lodge a return in an approved form for a month if the total amount of hiring
charges received by the commercial hire business in that month exceeds
$4 167; and
(b) pay
the duty payable on the return (if any),
on or before the 21 st
day after the end of the month.
Penalty: $5 000.
(4) The month referred
to in subsection (3) is to be treated as a return period for the purposes
of this Part.
(5) Nothing in this
section requires a commercial hire business to —
(a)
lodge a return in respect of a return period commencing after December 2006;
or
(b) pay
duty in respect of any hiring charges received on or after
1 January 2007.
[Section 112L inserted by No. 66 of 2003
s. 85; amended by No. 31 of 2006 s. 11.]