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Environment Protection Act 2019
134Liability for environment protection levy
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134 Liability for environment protection levy (1) A person is liable to pay the environment protection levy if the person is in a class of persons prescribed by regulation to be liable to pay the levy. (2) An environment protection levy must not be imposed on a person for a purpose if a levy has been, or is required to be, paid by the person under another Act for the same, or substantially the same, environmental impacts.