149BLevy regulations

1. The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations, for the levy that is payable under section 149A,—

2. prescribing the amount or rate of the levy or prescribing the methods of calculating or ascertaining amounts or rates of the levy; and
3. requiring the waiver, refund, or remission of the whole or any part of a levy in circumstances prescribed in the regulations; and
4. providing for the Chief Censor to waive, refund, or remit the whole or any part of a levy in such circumstances as (in accordance with the regulations) the Chief Censor thinks fit; and
5. providing for any circumstances in which, and conditions subject to which, providers may be allowed extensions of time for the payment of a levy; and
6. imposing the addition of penalties, not exceeding 10% of the unpaid amount, to a levy that is not paid in full by the due date.

7. Regulations in force on 31 May apply to the next financial year beginning on 1 July.

8. A levy imposed by regulations made under this section must be reasonable, having regard to—

9. the costs projected to be incurred by the Classification Office carrying out its activities in support of the purpose of Part 3A; and
10. the amount of any income that could be applied to meet those costs and that is projected to be received by the Classification Office from any other source.

11. The regulations may prescribe the amount or rate of the levy, or prescribe the methods of calculating or ascertaining amounts or rates of the levy,—

12. on a uniform basis; or
13. on any differential basis.

14. Before recommending that regulations be made under this section, the Minister must be satisfied that—

15. the Secretary has taken reasonable steps to consult each specified CVoD provider in relation to the proposed levy; and
16. if the levy is set on a differential basis, the levy required from different providers is fair having regard to the risk of harm to viewers from commercial video on-demand content made available by different providers (for example, having regard to the market presence of different providers and the nature of the content made available by different providers).

17. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).