- (c) to do or to not to do any thing,
whether for the same or less than the period of extension applied for, upon being satisfied that there are good reasons to do so.
Returns
22.—(1) A taxable person must, in respect of—
- (a) every keeping by the taxable person of gaming machines in any non-casino premises during the whole or part of any period prescribed (called in this Part a gaming machine accounting period); or
- (b) every other taxable gambling undertaking conducted, promoted or carried on by the taxable person, particularly or during the whole or part of any period prescribed (called in this Part a tax accounting period),
lodge with the Commissioner within the prescribed period after the end of the gaming machine accounting period or tax accounting period (as the case may be) or not later than at the end of any period of extension allowed under section 21(4)—
- (c) a return containing such entries and a declaration as are prescribed, in and in accordance with the Regulations, about the taxable gaming revenue from the taxable gambling undertaking and the gambling duties payable on it; and
- (d) the accounts and statements required by section 24 duly audited by a public accountant and which the Commissioner considers necessary for the assessment of gambling duty payable.
(2) In addition, a taxable person must, within 6 months after the close of each financial year of the taxable person, or not later than at the end of any period of extension allowed under section 21(4), prepare and submit to the Commissioner accounts and annual financial statements required by section 24 (duly audited by a public accountant) and which the Commissioner considers necessary for the assessment of gambling duty payable, relating to—
