Calculation of levy that results in negative amount
148 Calculation of levy that results in negative amount
S. 148 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).
If a liable person's calculation of the amount of the waste levy payable, less any prescribed allowable rebate, under section 147 results in a negative amount, the Authority must, within 21 business days of receiving the prescribed information referred to in section 150, pay that amount to the liable person.
The Authority is not liable to pay any interest in respect of any amount that it is required to pay under this section.
If the Authority has commenced an assessment under section 151, the time in which the Authority must pay an amount under subsection (1) does not include the period from the date that the Authority commences the assessment until the date on which the Authority completes the assessment.
This provision refers to the regulations (prescribed information
). Made under this Act:
- Environment Protection Further Revocation Regulations 2021 · under section 465
- Environment Protection Regulations 2021 · under section 465
This Act’s bill:Explanatory memorandumSecond reading speech
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