274Payment to Authorities

274 Payment to Authorities

S. 274(1) amended by Nos 25/1993 s. 14(b)(i)(A) (B), 69/1993 s. 8(a), 23/2019 s. 87(1).

(1) A fee imposed under a tariff is due and must be paid by the date specified in the notice requiring payment, being a date—

(a) after the date on which notice of the resolution that sets the tariff was published under section 260(2); and

S. 274(1)(b) substituted by No. 85/2006 s. 117.

(b) in the case of—

(i) fees that are payable on an annual basis, at least 28 days after the date of issue of the notice; or

(ii) in the case of fees that are payable on a basis that is less than an annual basis, at least 14 days after the date of issue of the notice—

unless payment may be made by instalments and the person liable to pay the amount chooses to pay by instalments in accordance with subsections (2) and (3).

S. 274 (1A)−(1D) inserted by No. 69/1993 s. 8(b), repealed by No. 23/2019 s. 87(2).

S. 274(2) amended by No. 121/1994 s. 195(1).

(2) A person who is liable to pay to an Authority—

S. 274(2)(a) substituted by No. 23/2019 s. 87(3).

(a) a fee imposed on an annual basis under a tariff; or

S. 274(2)(b) amended by No. 69/1993 s. 8(c), repealed by No. 23/2019 s. 87(3).

(c) with the consent of the Authority, any other fee or amount—

may, by notice in writing to the Authority within 14 days after receipt of the notice setting the due date for payment, choose to pay by instalments, and must make each payment, and any payment of interest due in respect of it, by the date specified by the Authority.

(3) The date specified for the payment of the first instalment must be at least 14 days after the date of issue of the notice to the person that payment is required.

S. 274(3A) inserted by No. 121/1994 s. 195(2), amended by No. 23/2019 s. 87(4).

(3A) A person who is liable to pay to an Authority an amount under Division 6 which under subsection (1) the person has chosen to pay by instalments, is liable to pay interest in accordance with section 281 on any part of that amount that is unpaid from the due date for payment despite the arrangement for payment of that amount by instalments.

S. 274(4) amended by Nos 25/1993 s. 14(b)(ii), 99/2005 s. 64.

(4) Any amount due to an Authority in relation to a property (including interest and including any amount in respect of a licence under Part 4, 4B or 5) is a debt due to the Authority by the person liable to pay the amount.

S. 274(4A) inserted by No. 25/1993 s. 14(b)(iii), substituted by No. 17/2012 s. 42.

(4A) If—