140Contents of levy order

1. Every order under section 137 shall specify—

2. the persons primarily responsible for paying the levy; and
3. the basis on which the amount of levy is to be calculated or ascertained; and
4. the persons (if any) to be exempt from paying the levy; and
5. the persons responsible for collecting the levy from those primarily responsible for paying it; and
6. how the levy is to be spent, in consultation with those persons primarily responsible for paying the levy; and
7. when and how the levy is to be paid; and
8. on the rate of levy,—
   1. whether there is to be a single rate or 2 or more different rates; and
   2. if there are to be 2 or more different rates, the things to which the different rates apply; and
   3. the maximum for each rate; and
9. how each actual rate of the levy is to be set (if, or insofar as, the order does not set each actual rate); and
10. how the rates of the levy and variation of rates are to be notified; and
11. whether or not the persons collecting the levy are entitled to recover the cost of levy collection and the estimated amount.

12. The order may prescribe any of the following matters:

13. the making of returns to the Director-General or some other person or body for the purpose of enabling or assisting the determination of amounts of levy payable:
14. the circumstances in which, and conditions subject to which, persons may be allowed extensions of time for the payment of any levy:
15. the payment of additional or increased levy when amounts of levy otherwise payable have been paid late, paid in part or not paid at all.
16. the holding of funds from which payments of levy are to be made, on trust in separate accounts.