12BLiability for levy in respect of disposals during the 2005‑2006 and later financial years

12B Liability for levy in respect of disposals during the 2005‑2006 and later financial years

(1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2005 or a later financial year, then levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year. (2) Subject to subsection (3), the interested person in relation to the chemical product is liable to pay the levy. (3) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.