16Assessment of levy by collecting agency

16 Assessment of levy by collecting agency

Assessment of levy (1) The collecting agency may make an assessment as to whether any levy is payable in respect of leviable disposals of a particular chemical product during a particular period. (2) An assessment may be made before, on or after the date that, apart from the assessment, would be the prescribed date for payment of the levy and whether or not any payment has been made on account of the levy. (3) An assessment is to state the total leviable value (if any) in respect of the product for the period concerned and the amount of the levy (if any) payable. (4) An assessment may be based on any information in the possession of the APVMA or, if an Agency is specified by instrument under section 3A, the Agency, whether obtained as a result of the making of a requirement under this Act or otherwise. (5) The collecting agency must give written notice of an assessment: (a) if any levy is assessed to be payable—to the person who it considers is liable to pay the levy; or (b) if no levy is assessed to be payable—to the person who, if levy had been payable, it considers would have been liable to pay the levy. (6) A notice of assessment must contain particulars of any determination made by the collecting agency under paragraph 6(1)(a). (7) If any levy is payable, the notice must state the date by which the levy is to be paid. (8) The date to be so stated must not be earlier than whichever is the later of the following dates: (a) the date that, apart from the assessment, would be the prescribed date for payment of the levy; (b) the 21st day after the day on which the notice is given. Assessment to include details of understatement penalty (8A) If any understatement penalty is also payable in respect of the product for the period concerned, the notice must state: (a) the amount of understatement penalty payable; and (b) the date by which the penalty is to be paid (which is to be the same as the date stated under subsection (7)). Reconsideration and review of assessments (9) A notice of an assessment must include a statement to the effect of section 18. (10) A failure to comply with subsection (9) does not affect the validity of the assessment. (11) An assessment is taken to be a decision for the purposes of the Administrative Review Tribunal Act 2024. Notice of assessment is conclusive evidence of the due making of the assessment (12) The production of a notice of assessment, or of a document purporting to be a copy of a notice of assessment, signed on behalf of the collecting agency by the Chief Executive Officer of the Agency or a delegate of the Chief Executive Officer is conclusive evidence of the due making of the assessment and, except in proceedings under section 18 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.