Who is liable to pay levy; payment of levy
36P Who is liable to pay levy; payment of levy
A person who is the owner of leviable land is liable to pay the levy for a levy year.
The levy is payable —
if an assessment notice is served on the person by a local government under section 36J(1) — to the local government; or
if an assessment notice is served on the person by the FES Commissioner under section 36L(2) — to the FES Commissioner.
If leviable land is owned by 2 or more persons, they are jointly and severally liable to pay the levy.
[Section 36P inserted: No. 42 of 2002 s. 15; amended: No. 22 of 2012 s. 43.]
36Q. Levy to be paid by one payment; Minister may approve instalments etc.
Subject to subsection (2), the levy is payable by a single payment.
The Minister may approve —
arrangements for the levy to be paid by instalments; and
the charges applicable to payment of the levy by instalments.
[Section 36Q inserted: No. 42 of 2002 s. 15.]
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