17H
CurrentDefinition for Subdivision
Part 3The emergency services levy
Division 1Levy in respect of land
Subdivision 3Interest and penalty levy
17H Definition for Subdivision
In this Subdivision—
deliberate default means a default to which this Subdivision applies that wholly or partly consists of or results from a deliberate act or omission by the person liable to pay the levy or a person acting on his or her behalf and includes a default to which this Subdivision applies where the person liable to pay the levy, or a person acting on his or her behalf, deliberately failed to provide information to the
Commissioner, or deliberately misinformed or misled the
Commissioner, in relation to the person's liability to pay the levy in contravention of this Act.
This Act’s bill:Second reading speech
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