4ADCalculation of levy—failure to report

4AD Calculation of levy—failure to report

4AD Calculation of levy—failure to report

(1) For the Act, section 24(2)(c), the Cemeteries Agency must calculate the general levy payable by a prescribed cemetery operator using estimates determined in accordance with this section if—

(a) the Cemeteries Agency gives a notice to the cemetery operator under the Act, section 43(1) for the purposes of gathering information relevant to calculating the general levy payable by the cemetery operator in accordance with section 4AC, and

(b) the operator fails to respond to the notice.

(2) The Cemeteries Agency must determine the higher of the following before applying the calculation in section 4AC(1)(a)–(c)—

(a) the estimated number and kind of interment services provided by the cemetery operator during the period,

(b) the estimated average number of each kind of interment service provided by the cemetery operator per prescribed period during the previous 3 financial years, plus 10%.

(3) The Cemeteries Agency must make the determination under subsection (2) based on information available to the Cemeteries Agency and on which it is reasonable for the Cemeteries Agency to rely.

(4) The Cemeteries Agency must, before making a determination under this section, give the prescribed cemetery operator—

(a) written notice of the determination and the basis on which the Cemeteries Agency made the determination, and

(b) a further opportunity to notify the Cemeteries Agency of the number and kind of interment services provided by the prescribed cemetery operator during the period.

s 4AD: Ins 2024 (245), Sch 1[2].