Cancellation of liability to pay levy
25J Cancellation of liability to pay levy
The owner of the nett area of forest operation shown on a forest practices plan that is a prescribed certified forest practices plan is not liable to pay a levy in respect of that nett area of forest operation if – that plan is revoked or cancelled within 6 months after its certification; and no activity of a kind for which a forest practices plan is required under the Forest Practices Act 1985 has been carried out or commenced before that revocation or cancellation.
The Authority must refund to the owner of a nett area of forest operation the whole or any part of a levy paid in respect of the nett area of forest operation if the owner is not liable to pay that levy because of subsection (1).
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