Grounds of objection
20 Grounds of objection
An energy industry participant may, in accordance with this section, object to a notice of assessment issued to that energy industry participant under section 16 on either or both of the grounds that there is an error in the chief executive officer’s —
determination that it is an energy industry participant liable to pay a levy; or
assessment of the amount to be paid by it by way of levy.
An objection under subsection (1) is to —
be made to the chief executive officer in writing within 42 days of the service of a notice of assessment under section 16; and
identify the relevant energy industry participant and assessment notice; and
set out fully and in detail the grounds of objection.
An objection under subsection (1) may be made by the energy industry participant named in the notice of assessment or by the legal representative of that person.
The chief executive officer may, on written application by a person proposing to make an objection, extend in writing the time for making the objection for such period as the chief executive officer thinks fit.
The chief executive officer is to promptly consider any objection and may either disallow it or allow it, wholly or in part.
After making a decision on the objection the chief executive officer is to promptly serve upon the person by whom the objection was made written notice of the chief executive officer’s decision on the objection and a statement of the reasons for that decision.
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