Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A registered
insurer must —
(a)
lodge a return in an approved form for each return period of the insurer; 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 insurer must
lodge the return even if no duty is payable on the return.
(3) On becoming an
insurer, the insurer must, for the month in which the insurer became an
insurer and for each subsequent month until the month in which the insurer
becomes a registered insurer or ceases to be an insurer —
(a)
lodge a return in an approved form for the month; 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.
[Section 94 inserted by No. 36 of 2005
s. 6.]