PART 3

VISITOR LEVY
CHAPTER 2

ACCOUNTING FOR, AND PAYMENT OF, THE LEVY

Returns

Meaning of “accounting period”: quarterly returns
39
1
This section applies in relation to a VAP that decides or is required under section 37 to make quarterly returns.
2
The accounting period is a calendar quarter, subject to subsection (3).
3
Where the VAP commences leviable operations, the VAP’s first accounting period—
a
begins on the date the VAP commences leviable operations, and
b
ends with the end of the calendar quarter during which the accounting period began.
4
In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
S. 39 in force at 19.9.2025, see s. 67(1)