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<h1>Section 39 amended to allow prescribed form, manner and time for returns; Government may notify quarterly filing and payment classes</h1> Section 39 is amended to allow prescribed form, manner and time for furnishing returns, removing the fixed 'twentieth day' deadline and empowering the Government, on Council recommendations, to notify classes of registrants permitted to file quarterly returns under specified conditions and safeguards. A similar proviso permits the Government to notify classes who may pay tax by the return due date subject to conditions. Subsection (9) is revised to require corrections 'in such form and manner as may be prescribed' and clarifies that references to the end of the financial year mean the end of the financial year to which the details pertain.