Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts18. (1) A financial institution shall, within 2 months, or such further time as the Commissioner allows, after the end of each calendar year, lodge a return relating to all exempt accounts kept with the financial institution during the year concerned.
(2) A return required to be furnished by a financial institution under subsection (1) shall be—
(a) if the Commissioner agrees to the return being in the form of a disc, tape or other device from which information required by the Commissioner to be contained in the return is capable of being reproduced—in that form; or
(b) in any other case—in writing in accordance with a form approved by the Commissioner and containing such particulars as are required by that form.