Waiver or reduction of levy
15 Waiver or reduction of levy
The Building Commissioner may, by notice published in the Gazette, waive or reduce the amount of building services levy payable in respect of a permit or building approval certificate granted for building work or demolition work to be carried out, or carried out, because of damage caused by a natural disaster specified in the notice in an area specified in the notice.
In subregulation (1) —
natural disaster means a cyclone, earthquake, flood, storm, tsunami or other natural event.
If, in a particular case, the Building Commissioner is satisfied that the circumstances warrant the reduction or waiver of a building services levy, the Building Commissioner may, in writing, waive or reduce the amount of levy payable.
If a person pays a building services levy that is later reduced or waived, the Building Commissioner must refund from the Building Services Fund to that person the amount appropriate to that reduction or waiver.
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