Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Stevedoring Levy (Collection) Bill 1998

Part 3 Collection of lev y


10   Returns

             (1)  A person who is liable to pay levy for a month must lodge a return with the Secretary within 14 days after the end of the month.

             (2)  The return must be in a form approved by the Secretary and must contain the information required by the form.

             (3)  If 2 or more persons are jointly and severally liable to pay levy on a particular loading or unloading, a return lodged by one of those persons discharges the obligation of the others under subsection (1), in so far as the obligation relates to that loading or unloading.

11   Due date for payment

                   Levy for a month is due for payment on the 14th day of the following month.

12   Penalty for late payment

             (1)  If any levy remains unpaid after the time when it is due for payment, an additional amount is payable to the Commonwealth by way of penalty, calculated at the rate of 20% per annum on the amount of the levy from time to time remaining unpaid, to be computed from the day on which the levy became due for payment.

             (2)  Late payment penalty in respect of unpaid levy is payable by the person or persons who are liable to pay the unpaid levy.

             (3)  The Secretary may remit the whole or a part of an amount of late payment penalty, if the Secretary considers that there are good reasons for doing so.

             (4)  Applications may be made to the Administrative Appeals Tribunal for review of a decision of the Secretary not to remit, or to remit only part, of an amount of late payment penalty.

13   Recovery of levy and penalty

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

                     (a)  levy that has become due for payment;

                     (b)  late payment penalty.

             (2)  In proceedings for recovery of levy, a statement or averment in the complaint, claim or declaration of the plaintiff is prima facie evidence of the matter stated or averred.