12Calculation of levy by person liable

12 Calculation of levy by person liable

(1) If it appears to the APVMA that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a relevant calendar year, the APVMA may, not earlier than the end of that year, by written notice given to the person: (a) tell the person the rate of levy payable in respect of chemical products for that year; and (b) require the person: (i) to calculate the total leviable value (if any) in respect of the product for that year and the amount of the levy (if any) that is payable; and (ii) within a period of not less than one month that is stated in the notice, to notify the APVMA in writing of the results of the calculations and the basis on which the calculations were made. (2) A person must not refuse or fail to comply with a requirement made under subsection (1).

Penalty: 30 penalty units.

(2A) Subsection (2) does not apply if the person has a reasonable excuse.

Note: The defendant bears an evidential burden in relation to the matter in subsection (2A). See subsection 13.3(3) of the Criminal Code.

(2B) An offence under subsection (2) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(3) Subject to subsection (6), a person who has given to the APVMA, under subparagraph (1)(b)(ii) or this subsection, a notification in writing in respect of the total leviable value (if any) in respect of a chemical product for a calendar year and the amount of the levy (if any) that is payable may make a further calculation of that value and amount in substitution for the value and amount last so calculated and notify the APVMA of the results of the further calculations and the basis on which the further calculations were made. (4) Subject to subsection (6), an amount notified by a person to the APVMA in accordance with this section as being the amount calculated by the person to be the levy payable in respect of a chemical product for a calendar year or, if more than one amount has been so notified for that year, the amount last notified, is taken to be the amount of levy so payable. (5) Subject to subsection (6), if a notification by a person to the APVMA in accordance with this section or, if more than one notification has been made, the last such notification, states that the calculations made by the person show that no levy is payable in respect of a particular chemical product for a calendar year, no levy is payable by the person in respect of that product for that year. (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a calendar year if the APVMA has made or makes an assessment as to whether any levy is payable in respect of that product for that year.