Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994
14Fresh assessments
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14 Fresh assessments
(1) Subject to subsection (2), if the APVMA is satisfied that an assessment was incorrect, the APVMA may make a fresh assessment under section 13 in substitution for the original assessment, even though levy may have been paid in respect of the original assessment. (2) A fresh assessment may: (a) if the original assessment was based on false or misleading information given to the APVMA or to an inspector—be made at any time; or (b) otherwise—be made only within 4 years from the date on which levy became payable under the original assessment.