State Development and Public Works Organisation Act 1971

A modification order can not—

exclude or modify—

a person’s liability to pay a State tax; or

a provision of an Act providing for the payment of a State tax or the recovery of unpaid amounts of a State tax; or

exclude or modify a person’s liability to pay a fee or charge that is not a State tax, other than to the extent provided under this section.

A modification order may waive all or part of, or provide for an entity to waive all or part of, a liability to pay a fee or charge that is not a State tax if—

the fee or charge is payable for an application or process under an Act; and

the provisions about dealing with the application or conducting the process are excluded or modified by the modification order; and

the Minister is satisfied that the amount of the fee or charge that would otherwise be payable for the application or process is unreasonable, having regard to—

the cost of dealing with the application or conducting the process under the modification order; and

the advice of the Treasurer; and

any other matter the Minister considers appropriate.

In this section—

means a tax, impost, rate, royalty, levy or duty payable to the State; and

includes any interest, penalty or other amount payable in relation to a tax, impost, rate, royalty, levy or duty mentioned in paragraph (a).