Amount and imposition of levy
117AZH Amount and imposition of levy
The amount of levy to be paid by a person must be determined in accordance with the regulations.
The regulations may deal with matters relevant to the determination, payment and collection of a levy.
The regulations may provide for the amount of a levy, and the method of calculating a levy, to be different in relation to different classes of actions, factors or circumstances.
The regulations may allow a particular matter under subsection (1), (2) or (3) about the scope or application of a particular component of the levy to be determined according to the discretion of the Minister.
A levy paid by a person is not refundable.
Interest accrues on unpaid levy in accordance with the regulations.
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