(1) If the sum of the number of certificates created by a person during a year under Subdivisions B and BA exceeds 250, the person must give a return for the year to the Regulator on or before:
(a) 14 February in the following year; or
(b) any later day allowed by the Regulator.
(2) The return must include details of:
(a) the number of certificates the person created under each of those Subdivisions during the year; and
(b) the number of certificates the person is entitled to create under Subdivision B because of rights assigned to the person under subsection 23(2) during the year; and
(c) the number of certificates the person is entitled to create under Subdivision BA because of rights assigned to the person under subsection 23C(2) during the year; and
(d) any other information specified by the regulations.