Return and payment of levy
18 Return and payment of levy
The levy is payable —
by a licensee not later than 28 days after the end of each return period; and
in any other case, not later than 28 days after the liable person is notified in writing by the CEO that a levy of the amount specified in the notice is payable.
A licensee, from the details entered in the records referred to in regulation 17, must —
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 CEO.
Penalty for this subregulation: a fine of $2 000.
The return must be accompanied by a remittance for the amount of the levy payable on the waste to which that return relates.
[Regulation 18 amended: Gazette 17 Jun 2016 p. 2090 and 2091.]
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