Liability for levy taken not to have arisen in certain cases
25 Liability for levy taken not to have arisen in certain cases
The liability to pay the environment mitigation levy that arises in respect of a levy event set out in column 2 of the Table is taken never to have arisen if the event set out in column 3 of the Table opposite that levy event occurs.
Table
Column 1 Item | Column 2 Levy event | Column 3 Event |
|---|---|---|
1 | Levy event specified in item 3 of the Table in section 21 (application under section 17 of the Building Act 1993 for a building permit to carry out building work) | The application is withdrawn or the relevant building surveyor refuses to issue a building permit for any reason other than the reason that the requirements of section 24(4A) of the Building Act 1993 have not been complied with |
2 | Levy event specified in item 5 of the Table in section 21 (the approval of a variation of a work plan under section 77HB of the Mineral Resources (Sustainable Development) Act 1990 to carry out an extractive industry) | An excluded event certificate is issued on or after that approval |
Note
See also sections 6(d), 21 and 124.
This Act’s bill:Explanatory memorandumSecond reading speech
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