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Environment Protection Act 2017
493Requirement to pay landfill levy
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493 Requirement to pay landfill levy
(1) This section applies if, immediately before the commencement day, the holder of a licence in respect of a scheduled premises who is liable to pay a landfill levy under section 50S of the old Act is required—
(a) to calculate the amount of the landfill levy that is payable in respect of the waste deposited at the premises for the quarters specified in section 50SB(1) of the old Act and pay that amount to the Authority in accordance with section 50SB(3) for the relevant quarter; and
(b) to calculate the amount of the landfill levy that is payable in respect of the waste deposited at the premises for the last financial year and pay that amount to the Authority on or before 30 September in accordance with section 50SB(5); and
(c) to give the Authority a written statement on or before 1 September in accordance with section 50W of the old Act.
(2) On the commencement day, sections 50SB and 50W of the old Act, as in force immediately before the commencement day, continue to apply to the holder of a licence who is liable to pay a landfill levy under section 50S for waste deposited at the premises until the first 30 June that occurs after the commencement day.
Division 3—Financial assurances
S. 494 inserted by No. 39/2018 s. 18 (as amended by Nos 27/2019 ss 32−40, 3/2020 ss 45, 46, 47/2020 s. 27).