Remission of late‑payment penalty
10 Remission of late‑payment penalty
If late‑payment penalty is payable in relation to levy on a landing, the Secretary may remit some or all of the late‑payment penalty in any of the following cases:
the Secretary is satisfied that the operator of the jet aircraft that made the landing did not contribute to the delay in payment and has taken reasonable steps to mitigate the causes of the delay;
the Secretary is satisfied that:
the operator contributed to the delay but has taken reasonable steps to mitigate the causes of the delay; and
having regard to the nature of the things that caused the delay, it would be fair and reasonable to remit some or all of the penalty;
the Secretary is satisfied that there are special circumstances that make it reasonable to remit some or all of the penalty.
The operator may apply to the Administrative Review Tribunal for review of a decision of the Secretary.
The Secretary may delegate his or her power under subsection (1) to:
an SES employee, or acting SES employee, in the Department; or
an officer, member or employee of a Commonwealth authority.
The delegation must be in writing.
In exercising the delegated power, the delegate is subject to any directions given by the Secretary.
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