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Horse Disease Response Levy Collection Bill 2008

Part 2 Liability for horse disease response levy and penalties

   

6   Liability of horse registration bodies

                   If a horse registration body registers a horse in relation to which horse disease response levy is imposed, the body is liable to pay to the Commonwealth, on behalf of the owner of the horse, an amount equal to the sum of:

                     (a)  the amount of any horse disease response levy due for payment in respect of the registration of the horse with the body; and

                     (b)  any amount payable under section 10 as a penalty for late payment of horse disease response levy.

7   Collection of horse disease response levy by horse registration bodies

             (1)  Despite any law of a State or Territory or any contract entered into before this Act commences, a horse registration body must not register a horse unless the owner of the horse first provides the body with the funds necessary for the body to pay, on behalf of the owner, the horse disease response levy that would be due in respect of the registration of the horse with the body.

             (2)  If a horse registration body registers a horse, the body must give the owner of the horse a receipt for the horse disease response levy paid.

8   When levy due for payment

                   Amounts of horse disease response levy are due for payment as required by the regulations.

9   Application of the Financial Management and Accountability Act 1997

             (1)  The Financial Management and Accountability Act 1997 does not apply in relation to horse disease response levy collected by a horse registration body.

             (2)  However, the operation of that Act in relation to money paid by a horse registration body to the Commonwealth is not affected.

10   Penalty for late payment

                   If any horse disease response levy remains unpaid after the time when it became due for payment, there is payable by the horse registration body to the Commonwealth, by way of penalty accruing from the time the horse disease response levy became due for payment until it is paid in full, an amount worked out as follows:

                     (a)  during the month in which the horse disease response levy became due for payment the amount of penalty accrues at the rate of 2% per month on the horse disease response levy due;

                     (b)  during the next and each subsequent month the amount of penalty consists of the sum of:

                              (i)  each amount that accrued during a previous month; and

                             (ii)  the amount accruing during that month at the rate of 2% per month on the sum of the amount of horse disease response levy then payable and penalty payable at the end of the previous month.

11   Remission of penalty

             (1)  Where an amount of penalty becomes payable under section 10 because an amount of horse disease response levy remains unpaid after the time when it becomes due for payment, the Minister or an authorised person may, subject to subsection (2), remit the whole or a part of that amount of penalty.

             (2)  An amount remitted by an authorised person under subsection (1) is not to exceed $5,000 or such lower amount as is specified in the instrument appointing the authorised person under subsection 18(1).

12   Recovery of levy

                   The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

                     (a)  amounts of horse disease response levy that are due for payment;

                     (b)  amounts payable under section 10.

13   Refund of levy

             (1)  Subject to subsection (2), if an amount referred to in section 12 has been overpaid, the amount overpaid must be refunded by the Commonwealth.

             (2)  If, in purported compliance with the Australian Animal Health Council (Live-stock Industries) Funding Act 1996 , an amount equal to the amount overpaid, or part of that amount, has been paid to a body, fund or account, then:

                     (a)  if the Commonwealth has not, under subsection (1), refunded the amount overpaid—that amount must be refunded by the body, or out of the fund or account, as the case may be; or

                     (b)  if the Commonwealth has so refunded the amount payable—the Commonwealth is entitled to recover from the body, fund or account, as the case may be, by set-off or otherwise, the amount so refunded.