Imported Food Charges (Collection) Act 2015

If the regulations prescribe the time when an imported food charge is due and payable, the regulations may also prescribe a fee (a late payment fee) that is due and payable if the imported food charge is not paid at or before that time.

Without limiting subsection (1), a late payment fee may relate to each day or part of a day that the imported food charge remains unpaid after becoming due and payable.

The regulations may prescribe one or more persons who are liable to pay a late payment fee in relation to a specified imported food charge.