Levy, payment of; returns to be lodged
30 Levy, payment of; returns to be lodged
The levy is payable not later than 14 days after the end of each return period.
A licensee, from the details entered in the records referred to in regulation 29 and any estimate made under regulation 26A, is to —
make a return in the approved form in respect of each return period setting out details of waste received; and
lodge the return with the Chief Executive Officer.
The return is to be accompanied by a remittance for the amount of the levy payable on the waste to which that return relates.
[Regulation 30 inserted: Gazette 26 Jun 1998 p. 3374; amended: Gazette 29 Sep 2006 p. 4266.]
31. Audits, CEO’s powers to direct etc.
The Chief Executive Officer may at any time, by notice in writing, direct a licensee to cause —
an audit of —
the amount of waste received at the licensed landfill within the specified period; and
the amount of levy payable in respect of that waste,
to be carried out by a person from the specified class of persons; and
a report to be prepared on the audit by the person who carried out the audit.
The licensee is to provide the copy of the report of the audit, certified as correct by the person who carried out the audit, to the Chief Executive Officer within the specified period.
Penalty: $5 000.
In this regulation —
specified means specified in the notice.
[Regulation 31 inserted: Gazette 26 Jun 1998 p. 3374; amended: Gazette 11 Dec 1998 p. 6601.]
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