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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.