Emergency Services Levy Act 2017
29Late assessments or reassessments do not affect other insurers
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29 Late assessments or reassessments do not affect other insurers
29 Late assessments or reassessments do not affect other insurers
(1) If the Chief Commissioner assesses or reassesses the liability of an insurer for an initial contribution amount in a financial year after the initial assessment date for that financial year, that assessment or reassessment does not affect the liability of any other insurer for an initial contribution amount for which a notice of assessment has already been issued.
(2) The initial assessment date for a financial year is the date of 31 March occurring immediately before the commencement of the financial year.
(3) If the Chief Commissioner assesses or reassesses the liability of an insurer for a final contribution amount in a financial year after the final assessment date for that financial year, that assessment does not affect the liability of any other insurer for a final contribution amount for which a notice of assessment has already been issued.
(4) The final assessment date for a financial year means the date that is 30 days after the return date for the financial year.