Part 6Administrative provisions
Recovery of costs
140ABContents of border processing levy order
A levy order under section 140AA may—
- prescribe different rates of levy, on any differential basis, for different persons or different classes of persons:
- prescribe a maximum rate or maximum rates of levy:
- exempt certain persons or classes of persons from the requirement to pay the levy:
- prescribe persons responsible for collecting the levy from those primarily responsible for paying it:
- allow persons collecting the levy to recover the costs of collecting the levy and, if so, prescribe the basis on which those costs are to be calculated or ascertained:
- require that returns be made to the Director-General or some other person or body to enable amounts of levy payable to be calculated, determined, or verified:
- provide, subject to such conditions as may be prescribed, for extensions of time for the payment of levy:
- provide for the payment of additional or increased levy in the event of late payment or non-payment:
- provide for circumstances in which levy paid may be refunded:
- require that levy funds payable be held on trust in separate accounts.
Notes
- Section 140AB: inserted, on , by section 5 of the Biosecurity Amendment Act (No 2) 2015 (2015 No 56).