Assessment of levy liability
52 Assessment of levy liability
The Secretary may make an assessment of a levy liability of a person if—
the Secretary is given—
a notice under section 43(2) or 44(1)(a); or
a notice under section 18D of the Building Act 1993; or
a notice under section 77G(5) or 77HB(5) of the Mineral Resources (Sustainable Development) Act 1990; or
a notice under section 7A(2) or 21(10) of the Subdivision Act 1988; or
the Secretary considers that a particular levy liability is or may be payable by the person.
Note
A levy liability is imposed under Division 1 of Part 3 and may be paid in accordance with Division 2 of Part 3 or in accordance with a staged payment approval.
In addition, if the Secretary gives or has given a staged payment approval to a person, the Secretary may make an assessment of the levy liability of the person in respect of each stage for payment of an amount of the levy.
An assessment of a levy liability may consist of, or include, a determination that there is not a particular levy liability.
This Act’s bill:Explanatory memorandumSecond reading speech
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