150E—Preparation and lodgment of returns by relevant providers
A person who is a relevant provider during an assessment period must—
(a)
prepare a return, in a form determined by the Minister, that contains such
information as is necessary for an accurate assessment of the person's
liability to the levy for that assessment period; and
(b)
lodge the return with the Minister within 14 days after the end of that
assessment period.
Maximum penalty: $5 000.
Expiation fee: $315.