109Regulations may impose levies

1. Regulations may do any of the following:

2. impose a levy payable to the EPA to meet the following:
   1. the costs of the EPA in performing and exercising its functions, powers, and duties under this Act where those costs are not otherwise recovered by fees or charges under regulations:
   2. the costs of a panel and a panel convener in performing and exercising their functions, powers, and duties under this Act where those costs are not otherwise recovered by fees or charges under regulations:
   3. the costs of the Minister, the EPA, the responsible agency, a panel, a panel convener, or an administering agency in relation to appeals and other legal proceedings related to this Act:
   4. the costs of collecting the levy:
   5. the costs of financing any shortfall in recovery of costs under this subsection:
   6. the costs of recovering fees or charges under section 107:
   7. any fees or charges payable that are not recovered under section 107:
3. provide for exemptions from, or waivers or refunds of, a levy, in whole or in part, in any class of case:
4. authorise the EPA to grant an exemption, waiver, or refund in any particular case or class of case.

5. Regulations made for a purpose described in subsection (1) must—

6. specify the persons primarily responsible for paying the levy; and
7. specify the amount of the levy or a method of calculating or ascertaining the amount of the levy:
8. specify whether the levy is payable at the time of lodging a referral application, substantive application, both applications, or at some other time.

9. Regulations made for a purpose described in subsection (1) may,—

10. in setting the amount of the levy or the method of calculating or ascertaining the amount of the levy, provide for any shortfall in recovery, or over-recovery, of the costs specified in subsection (1)(a) from the previous 5 financial years (including system set-up costs incurred before the commencement of this Act):
11. provide for different levies for different classes of levy payers:
12. require payment of a levy for a financial year or part financial year, irrespective of the fact that the regulations may be made after that financial year has commenced:
13. provide for the payment and collection of levies.

14. The EPA must ensure that each levy payment received is separately accounted for.

15. The Minister must, before recommending any change to a levy imposed by regulations (but not before recommending the initial levy regulations),—

16. consult prospective levy payers that the Minister considers are affected by the changes; and
17. have regard to—
    1. the anticipated value of the spending that would be funded by the levy during the 5 years following the change; and
    2. the anticipated number of levy payers during the 5 years following the change; and
    3. the appropriate contribution level for each class of levy payer.

18. If regulations made in relation to subsection (1)(c) authorise the EPA to grant an exemption, waiver, or refund,—

19. an instrument granting an exemption, waiver, or refund is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements), unless it applies only in a particular case; and
20. the regulations must contain a statement to that effect.

Notes