Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994
17Fresh assessments
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17 Fresh assessments
(1) Subject to subsection (2), if the collecting agency is satisfied that an assessment was incorrect, the collecting agency may make a fresh assessment under section 16 in substitution for the incorrect assessment, even though levy or understatement penalty may have been paid in respect of the incorrect assessment. (2) A fresh assessment may: (a) if the incorrect assessment was based on false or misleading information given to the APVMA, an Agency specified by instrument under section 3A or 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 incorrect assessment.