15Calculation of levy by person liable

15 Calculation of levy by person liable

(1) If it appears to the collecting agency that a person may be liable to pay levy in respect of leviable disposals of a chemical product that took place during a particular period, the collecting agency may, not earlier than the end of that period, by written notice given to the person: (a) tell the person the rate of levy payable in respect of chemical products for that period; and (b) require the person: (i) to calculate the total leviable value (if any) in respect of the product for that period 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 collecting agency 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). (2AA) A person commits an offence of strict liability if the person contravenes subsection (2).

Penalty: 50 penalty units.

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

(2A) Subsection (2AA) 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) Subsection (2) is a civil penalty provision.

Note 1: For monitoring and investigation powers of inspectors in relation to this Act, see Part 7AA of the Agricultural and Veterinary Chemicals (Administration) Act 1992.

Note 2: Division 1 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992 provides for pecuniary penalties for contraventions of civil penalty provisions.

Note 3: For infringement notices, enforceable undertakings and formal warnings in relation to contraventions of this provision, see Divisions 2, 3 and 6 of Part 7AB of the Agricultural and Veterinary Chemicals (Administration) Act 1992.

(3) Subject to subsection (6), a person who has given to the collecting agency , 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 period 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 collecting agency 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 collecting agency 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 period or, if more than one amount has been so notified for that period, 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 collecting agency 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 period, no levy is payable by the person in respect of that product for that period. (6) Subsections (3), (4) and (5) do not apply in relation to a chemical product in respect of a period if the collecting agency has made or makes an assessment as to whether any levy is payable in respect of that product for that period.