Div 3Related matters

Division 3—Related matters 58—Application of Division This Division applies to a plan under Division 1 or Division 2. 59—Validity of plans (1) A plan, or a provision of a plan, is not invalid because it is inconsistent with the State Landscape Strategy. (2) A failure of a regional landscape board to comply with a requirement of this Part cannot be taken to affect the validity of a plan, or any other instrument under this Act. 60—Promotion of River Murray legislation and IGA To the extent that a plan applies to the Murray‑Darling Basin or in relation to the River Murray, the plan should— (a) seek to further the objects of the River Murray Act 2003 and the Objectives for a Healthy River Murray under that Act; and (b) be consistent with— (i) the terms or requirements of the Murray‑Darling Basin Agreement, and any relevant resolution of the Ministerial Council under that agreement; and (ii) any relevant provisions of the Basin Plan under the Water Act 2007 of the Commonwealth, (insofar as they may be relevant). 61—Associated Ministerial consents (1) Subject to subsection (4), if in the opinion of the Minister the implementation of a plan would affect the quality or quantity of water flowing into any water infrastructure under the Water Industry Act 2012, the Minister must not approve the plan without the consent of the Minister for the time being administering that Act. (2) Subject to subsection (4), if in the opinion of the Minister the implementation of a plan would adversely affect any native animal or native plant that is subject to any form of control under the National Parks and Wildlife Act 1972, the Minister must not approve the plan without the consent of the Minister for the time being administering that Act. (3) Subject to subsection (4), if in the opinion of the Minister the implementation of a plan would result in the clearance of any native vegetation, the Minister must not approve the plan without the consent of the Minister for the time being administering the Native Vegetation Act 1991. (4) If the relevant Ministers cannot reach agreement on a plan under subsection (1), (2) or (3), the Minister administering this Act may approve the plan with the consent of the Governor. 62—Amendment of plans without formal procedures (1) The Minister may amend a plan in order— (a) to take action which, in the opinion of the Minister, is addressing— (i) an unfair, inappropriate or unsustainable assumption or position contained or reflected in the plan; or (ii) a matter that is, or that is based on, a mistake of fact; or (b) to achieve greater consistency with the provisions of a management plan under the Marine Parks Act 2007; or (c) to further the objects of the River Murray Act 2003, or the Objectives for a Healthy River Murray under that Act; or (d) to achieve greater consistency with— (i) the terms or requirements of the Murray‑Darling Basin Agreement, or any relevant resolution of the Ministerial Council under that agreement; or (ii) the provisions of the Basin Plan under the Water Act 2007 of the Commonwealth; or (e) to achieve greater consistency with the terms or requirements of the Border Groundwaters Agreement under the Groundwater (Border Agreement) Act 1985; or (f) to achieve greater consistency with the terms or requirements of the Lake Eyre Basin Intergovernmental Agreement under the Lake Eyre Basin (Intergovernmental Agreement) Act 2001; or (g) to achieve consistency with any other relevant intergovernmental agreement, without the application or adoption of any procedures for amendment under Division 1 or Division 2 (as the case requires) if the Minister certifies, at the time of making the amendment, that the amendment is not to be used to effect a reduction in existing water access entitlements or water allocations in connection with water licences, or a change to a consumptive pool, and that the Minister has consulted with the relevant regional landscape board before taking action under this subsection. (2) If the Minister makes an amendment under subsection (1), the Minister must— (a) prepare a report in relation to the matter; and (b) cause a copy of the report to be laid before both Houses of Parliament within 12 sitting days after completing the report. (3) A regional landscape board, a designated entity or the Minister may amend a plan in order— (a) to correct an error in the plan; or (b) to achieve consistency with any other plan under this Act, or to give effect to the provisions of a stormwater management plan under Schedule 1A of the Local Government Act 1999 (including by incorporating the whole or any part of that plan into the plan under this Part); or (c) to make a change of form (not involving a change of substance) in the plan, without the application or adoption of any procedures for amendment under Division 1 or Division 2 (as the case requires). 63—Plans may confer discretionary powers A plan may confer discretionary powers. 64—Effect of invalidity If a part of a plan is found to be invalid— (a) the balance of the plan may nevertheless continue to have full force and effect; and (b) if the part that is found to be invalid arises from, or is attributable to, an amendment (or purported amendment) to the plan then the amendment (or purported amendment) will, to the extent of the invalidity, be disregarded and the plan will, to that extent, revert to the position that applied immediately before it was sought to give the amendment (or purported amendment) effect. 65—Time for preparation and review of plans (1) The initial regional landscape plan or water allocation plan prepared by or under this Act need not satisfy all the requirements of this Act but the Minister, a regional landscape board or a designated entity (as the case requires) must take reasonable steps to ensure that the plan is brought into a form that satisfies those requirements by an amendment, or series of amendments, or by the substitution of a comprehensive plan that satisfies those requirements within a period determined by the Minister. (2) If, in the opinion of the Minister, the scope of an initial plan will be so limited that no useful purpose will be served by the public and other consultation required by this Act, the Minister may dispense with the requirements for such consultation in relation to the preparation and adoption of that plan. Part 5—Landscape and water levies Division 1—Levies in respect of land Subdivision 1—Council areas 66—Contributions by constituent councils (1) The constituent councils for the region of a regional landscape board are responsible to make a contribution towards the costs of the board performing its functions under this Act in respect of a particular financial year if the board's annual business plan specifies an amount to be contributed by the constituent councils for that financial year for the purposes of this section. (2) Liability for the amount to be contributed by constituent councils for a particular region will be shared between them according to a scheme set out in the relevant annual business plan. (3) Subsections (1) and (2) are subject to the qualification that the total amount to be paid by the constituent councils for the region in respect of a particular financial year should not exceed— (a) unless paragraph (b) or (c) applies—the total amount of the constituent councils' contribution imposed under this Subdivision for the immediately preceding financial year adjusted by the percentage applying under subsection (4); or (b) an amount allowed by the Minister under subsection (5); or (c) an amount approved by the Minister under subsection (7). (4) The percentage applying under this subsection in respect of a particular financial year is the percentage change in the CPI (expressed to 1 decimal place) when comparing the CPI for the September quarter of the immediately preceding financial year with the CPI for the September quarter of the financial year immediately before that preceding financial year, being this percentage change published by the Australian Bureau of Statistics. (5) The Minister may allow a regional landscape board to require the constituent councils for the region to pay more than the amount that would otherwise be payable under subsection (3)(a) if the Minister is satisfied that exceptional circumstances exist that justify the principle established by subsection (3)(a) not applying in relation to the board for a particular financial year. (6) For the purposes of subsection (5), exceptional circumstances must fall into 1 of the following cases: (a) that there is an urgent need to address an issue with existing infrastructure located within the board's region that cannot reasonably be dealt with through other funding sources or over a longer period; (b) that there has been a natural or environmental disaster that has resulted in extraordinary measures being proposed by the board; (c) that some other major event with an adverse impact on a significant part of the community within the board's region has occurred and the board considers that it should take immediate action in relation to the matter; (d) that some other situation exists that is exceptional and that the benefits in allowing the board to impose an amount under subsection (5) in a particular financial year outweigh the fact that additional costs are to be imposed on the relevant community in a particular financial year. (7) In a case where a regional landscape board did not require a contribution from the constituent councils for the region in relation to the immediately preceding financial year, the Minister may approve an amount under this subsection for the relevant financial year after taking into account— (a) a report from the board on the outcome of the consultation required by section 51; and (b) such other matters as the Minister thinks fit. 67—Payment of contributions by councils (1) Subject to subsection (2), a council's share of the amount to be contributed by the constituent councils is payable by the council in approximately equal instalments on 30 September, 31 December, 31 March and 30 June in the year to which the contribution relates and interest accrues on any amount unpaid at the rate and in the manner prescribed by regulation. (2) If notice of a regional landscape levy imposed by a council in respect of a financial year could not be included in the notice of general rates for that year because the regional landscape board's annual business plan was not finalised (and, if necessary, approved by the Minister) on or before 1 June preceding that year, the council may pay its share in approximately equal instalments on 31 December, 31 March and 30 June in that year. (3) An amount payable by a council to a regional landscape board under this section and any interest that accrues in respect of that amount is recoverable by the board as a debt. 68—Funds may be expended in subsequent years To avoid doubt, if an amount paid by a council under this Subdivision is not spent by a regional landscape board in the financial year in respect of which it was paid, it may be spent by the board in a subsequent financial year. 69—Imposition of levy by councils (1) In order to reimburse themselves for the amounts contributed (or to be contributed) to a regional landscape board under this Subdivision, the constituent councils must impose a levy (a regional landscape levy) on rateable land in the region of the board. (2) Except to the extent that the contrary intention appears, Chapter 10 of the Local Government Act 1999 applies to and in relation to a regional landscape levy as if it were a separate rate under that Chapter. (3) Without limiting the operation of any other provision of this Act, the following provisions apply with respect to the application of Chapter 10 of the Local Government Act 1999 to and in relation to a regional landscape levy: (a) section 154(1) and (2) of that Act will not apply in relation to the levy and the basis for the levy will be chosen from the following, as determined under a scheme set out in the relevant annual business plan: (i) the value of rateable land; or (ii) a fixed charge of the same amount on all rateable land; or (iii) a fixed charge of an amount that depends on the purpose for which rateable land is used; or (iv) the area of rateable land; (b) if the value of rateable land is to be the basis for the levy, a council must use capital value, site value or annual value as the basis to impose the levy; (c) any section, or any part of any section, of Chapter 10 of that Act prescribed by the regulations (including any other part of section 154 of that Act) will not apply in relation to the levy; (d) the regulations may modify the operation of Chapter 10 of that Act in any other respect. (4) To avoid doubt, nothing in subsection (3) prevents the operation of section 158 of the Local Government Act 1999. (5) The purposes for which land may be used that may be the basis for a regional landscape levy under subsection (3)(a)(iii) may be prescribed by the regulations. (6) A council must (as far as is reasonably practicable) fix a regional landscape levy in a manner calculated to return the same amount as the council's share of the amount to be contributed to the relevant regional landscape board under this Division. (7) A regional landscape levy imposed under this section will be taken to be a rate imposed under the Local Government Act 1999 for the purposes of the Rates and Land Tax Remission Act 1986. (8) The amount that applies under subsection (6) will be arrived at after taking into account any rebates or remissions to be granted by the council. (9) A regional landscape levy is not invalid because it raises more or less than the amount that applies under subsection (6). (10) If a council writes off a debt constituted by an unpaid regional landscape levy (or part of a regional landscape levy) under section 143 of the Local Government Act 1999, the regional landscape board must, on application by the council in accordance with the regulations, refund to the council an amount equal to the amount of the levy (not including any related interest) that has been written off (payable from the fund under section 96). (11) A regulation cannot be made modifying the operation of Chapter 10 of the Local Government Act 1999 under this section unless the Minister has given the LGA notice of the proposal to make a regulation under this section and given consideration to any submission made by the LGA within a period (of at least 21 days) specified by the Minister. 70—Costs of councils (1) A regional landscape board is liable to pay to each of the constituent councils for the region an amount determined in accordance with the regulations on account of the costs of the council in complying with the requirements of this Subdivision. (2) Regulations made for the purposes of subsection (1) may— (a) provide a method or methods by which a council's costs are to be determined, including by the use of estimates or prescribed amounts in prescribed circumstances; and (b) limit any calculation of costs to amounts prescribed as fair costs; and (c) take into account any financial benefit to a council in receiving payment of a regional landscape levy before it pays its share of the amount to be contributed to the board under this Subdivision. (3) A payment under subsection (1) must be paid in accordance with the regulations. (4) A regulation cannot be made for the purposes of this section unless the Minister has given the LGA notice of the proposal to make a regulation under this section and given consideration to any submission made by the LGA within a period (of at least 21 days) specified by the Minister. Subdivision 2—Outside council areas 71—Board may declare a levy (1) If the annual business plan for a regional landscape board specifies an amount to be contributed by persons who occupy land outside council areas towards the costs of the board performing its functions under this Act in a particular financial year, the board may, by notice in the Gazette, declare a levy under this section. (2) Subject to this section, a levy may be declared with respect to land within the relevant area (to be called rateable land for the purposes of this section). (3) The regulations may exclude land, or land of a prescribed class, from the operation of this section. (4) A levy may be based on 1 of the following factors, as specified in the relevant annual business plan: (a) the capital value of rateable land; (b) a fixed charge of the same amount on all rateable land within the relevant area; (c) a fixed charge of an amount that depends on the purpose for which rateable land is used; (d) the area of rateable land; (e) any other factor prescribed by the regulations. (5) Differential levies may be declared on any basis prescribed by the regulations. (6) The purposes for which land may be used that may be the basis for a regional landscape levy under subsection (4)(c) may be prescribed by the regulations. (7) A regional landscape board may, in declaring a levy, fix a minimum amount payable by way of a levy under this section (despite a preceding subsection). (8) The amount specified by a regional landscape board in an annual business plan under subsection (1) in respect of a particular financial year should not exceed— (a) unless paragraph (b) or (c) applies—the amount imposed by the board under this section for the immediately preceding financial year adjusted by the percentage applying under subsection (9); or (b) an amount allowed by the Minister under subsection (10); or (c) an amount approved by the Minister under subsection (12). (9) The percentage applying under this subsection in respect of a particular financial year is the percentage change in the CPI (expressed to 1 decimal place) when comparing the CPI for the September quarter of the immediately preceding financial year with the CPI for the September quarter of the financial year immediately before that preceding financial year, being this percentage change published by the Australian Bureau of Statistics. (10) The Minister may allow a regional landscape board to specify an amount under this section that exceeds the amount that would otherwise be payable under subsection (8)(a) if the Minister is satisfied that exceptional circumstances exist that justify the principle established by subsection (8)(a) not applying in relation to the board for a particular financial year. (11) For the purposes of subsection (10), exceptional circumstances must fall into 1 of the following cases: (a) that there is an urgent need to address an issue with existing infrastructure located within the board's region that cannot reasonably be dealt with through other funding sources or over a longer period; (b) that there has been a natural or environmental disaster that has resulted in extraordinary measures being proposed by the board; (c) that some other major event with an adverse impact on a significant part of the community within the board's region has occurred and the board considers that it should take immediate action in relation to the matter; (d) that some other situation exists that is exceptional and that the benefits in allowing the board to impose an amount under subsection (10) in a particular financial year outweigh the fact that additional costs are to be imposed on the relevant community in a particular financial year. (12) In a case where a regional landscape board did not require a contribution under this section in relation to the immediately preceding financial year, the Minister may approve an amount under this subsection for the relevant financial year after taking into account such matters as the Minister thinks fit. (13) To avoid doubt, if an amount due or paid to a regional landscape board under this section is not received or spent by the regional landscape board in the relevant financial year, it may be spent by the board in a subsequent financial year. 72—Liability and payment of levy (1) Subject to subsection (2), the owner of any rateable land will be taken to be the occupier of the land and so liable to pay a levy declared under this Subdivision. (2) If a person other than the owner of rateable land has, by notice to the relevant regional landscape board in a manner and form determined by the board, assumed liability to pay a levy under this Subdivision, that person will be liable to pay the levy. (3) The relevant regional landscape board must as soon as is reasonably practicable after the declaration of a levy cause a notice of the amount of the levy that is payable in respect of any land for the relevant financial year to be served on the person liable to pay the levy. (4) The notice must state— (a) the amount of the levy payable; and (b) the factor on which the levy is based and, if it is a differential levy, the differential basis; and (c) the date on or before which the levy must be paid or, if the regional landscape board is prepared to accept payment in instalments, the amount of each instalment and the date on or before which it must be paid. (5) If there are 2 or more persons liable to pay a levy, service of a notice on 1 of them will be taken to be service on both or all of them. (6) A regional landscape board— (a) may arrange for service of a notice to be effected as part of any other notice served by a public authority or other person; and (b) may arrange for collection of a levy to be effected by a public authority or other person. (7) The Governor may, by regulation— (a) make other provisions for the collection of the levy; and (b) grant remissions in respect of the levy, or a part of the levy; and (c) provide for such other matters as the Governor thinks fit. Subdivision 3—Related provisions 73—Land across boundaries If a piece of land to which the provisions of this Division apply is divided— (a) by the boundaries of 2 or more landscape management regions; or (b) by the boundaries of 2 or more councils, then the whole of the land will be taken to be assigned to a particular region or a particular council area (as the case requires) in accordance with a scheme set out in the regulations (and the other provisions of this Part will then apply accordingly so that only 1 levy under this Division is imposed in relation to the whole of the land in accordance with the assignment and so that the whole of the levy so imposed will be payable with respect to the regional landscape board for the region to which the assignment relates). 74—Application of levy (1) To avoid doubt, nothing in this Division prevents any levy raised in 1 part of the State being applied by a regional landscape board in another part of the State in accordance with the provisions of an annual business plan. (2) However, the Minister cannot, by direction or by the exercise of any other power under this Act, require a regional landscape board to apply any levy raised in its region in another part of the State. (3) To avoid doubt, nothing in this Division limits the requirement to pay amounts into the Landscape Priorities Fund under Part 6. Division 2—Levies in respect of water 75—Interpretation (1) In this Division, unless the contrary intention appears— accounting period means a financial year, or part of a financial year, in respect of which a levy is payable under this Division in accordance with a notice served under section 78; consumption period in relation to an accounting period means a period of approximately the same length as the accounting period that commences or terminates during the accounting period and in respect of which the quantity of water taken is measured by meter readings; imported water permit means a permit required under section 104(3)(e) with respect to the use of water in the circumstances described in section 104(4)(i); to irrigate land includes to water land by any means for the purpose of growing any kind of plant or plants; levy includes an instalment of a levy. (2) For the purposes of this Division, water will be regarded as being allocated under the terms of a water access entitlement even if the right to the allocation is held by a person who is not the holder of the water licence. 76—Declaration of levies (1) The Minister may, by notice in the Gazette, declare a levy or levies (a water levy or levies) payable by persons who— (a) are the holders of any water management authorisation granted in relation to a water resource within a specified landscape management region; or (b) are the holders of imported water permits; or (c) are authorised under section 105 to take water from a water resource within a specified landscape management region; or (d) are the holders of forest water licences granted in relation to commercial forests within a specified landscape management region. (2) A levy declared by the Minister under this section must be set at a level that will return an amount that is as near as reasonably practicable to the amount stated in the annual business plan (or plans) of the relevant regional landscape board (or boards) as the amount to be raised by way of that particular water levy under this Division. (3) A levy is not invalid because it raises more or less than the amount referred to in subsection (2). (4) An annual business plan may include proposals for money raised through the imposition of a levy in 1 or more years to be expended in a subsequent year or years (and a levy may be declared on this basis). (5) Without limiting the operation of any other subsection— (a) levies under subsection (1)(a) may— (i) in respect of a levy with respect to a water licence or water allocation—be declared with respect to 1 or both of the following: (A) the right to an allocation of water under the terms of a water access entitlement or IWETS; (B) the allocation of water under the terms of a water access entitlement or IWETS; and (ii) in respect of a levy with respect to a water resource works approval—be declared with respect to 1 or both of the following: (A) the potential use of the relevant works for the purposes of taking water; (B) the use of the relevant works for the purposes of taking water; and (iii) in respect of a levy with respect to a site use approval—be declared with respect to 1 or both of the following: (A) the right to use water; (B) the use of water; and (b) levies under subsection (1)(c) may be declared with respect to 1 or both of the following: (i) the right to take water; (ii) the water taken. (6) Levies may be declared, applied or imposed even if water is yet to be made available under the terms of a water access entitlement or IWETS. (7) A levy may comprise of 1 or more components based on 1 or more of the following factors (in any combination), as determined under a scheme set out in the relevant business plan (or plans): (a) a fixed charge; (b) the quantity of water allocated; (c) the quantity of water received or taken; (d) the quantity of water passing through any works; (e) the size, type or capacity of any works; (f) the quantity of water used; (g) the share of the water that makes up the relevant water resource; (h) the area of land where water may be used, or the area of land where water is used; (i) the effect that taking or using water has, or may have, on the environment, or some other effect or impact that, in the opinion of the Minister, is relevant and that is capable of being determined, measured or applied. (8) A quantity of water may be determined according to a unit, percentage, volume or proportion of water. (9) Without limiting subsection (7)(i), in the case of the River Murray, a factor on which a levy may be based is the effect that the use of water may have on salinity levels associated with the River Murray. (10) Different levies may be declared in respect of the same water resource based on 1 or more of the following factors: (a) the part of the water resource from which the water may be, or is, taken; (b) the place or location where the water may be, or is, used; (c) the purpose for which the water may be, or is, used; (d) the manner in which the water may be, or is, used; (e) when the right to take or use the water was granted; (f) any other factor prescribed by the regulations. (11) For the purposes of subsection (7) or (9), the Minister may, by notice in the Gazette, determine a method or methods by which the effect that the taking or using of water is having may be determined, measured or used. (12) The Minister may, in declaring a levy, fix a minimum amount payable by way of a levy under this section (despite a preceding subsection). (13) If a levy that relates to the River Murray has a component based on the effect that the use of water may have on salinity levels associated with the River Murray, money raised from the levy that is attributable to that component must be applied towards reducing salinity levels associated with the River Murray. (14) A levy cannot be imposed under this section with respect to the taking of water for domestic purposes or for watering stock that are not subject to intensive farming. (15) Furthermore, the amount of a levy imposed in relation to a particular component under subsection (7) in respect of a particular financial year should not exceed the amount imposed under this section for the immediately preceding financial year adjusted by the percentage applying under subsection (16). (16) The percentage applying under this subsection in respect of a particular financial year is the percentage change in the CPI (expressed to 1 decimal place) when comparing the CPI for the September quarter of the immediately preceding financial year with the CPI for the September quarter of the financial year immediately before that preceding financial year, being this percentage change published by the Australian Bureau of Statistics. (17) Subsections (15) and (16) do not apply if— (a) a levy was not imposed in relation to the particular component under subsection (7) in respect of the immediately preceding financial year; or (b) the Minister is satisfied that it is appropriate that the subsections do not apply in the particular circumstances. (18) A notice under subsection (1)— (a) has effect in relation to the financial year specified in the notice; and (b) subject to subsection (19), must be published in the Gazette on or before the first day of that financial year. (19) A notice under subsection (1) with respect to a watercourse, lake or well, or surface water taken from a particular area of the State, may be published in the Gazette within 1 month after the watercourse, lake or well became a prescribed watercourse, lake or well or the area became a surface water prescribed area. 77—Liability for levy (1) For the purposes of this section— (a) a Category A levy is a levy within the ambit of section 76(5)(a)(i)(A), (ii)(A) or (iii)(A); and (b) a Category B levy is a levy within the ambit of section 76(5)(a)(i)(B), (ii)(B) or (iii)(B). (2) Subject to this section, a person who holds a water management authorisation at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of the levy whether the person holds the water management authorisation throughout the year or not. (3) Subject to subsection (6), a person who takes water pursuant to an authorisation under section 105 at any time during a financial year in respect of which a levy with respect to the taking of water has been declared is liable to pay to the Minister the amount of the levy that applies in relation to the authorisation. (4) If a levy applies in relation to water that is intended to be used, or is used, for irrigating land or in the course of carrying on a business on land, the following persons are jointly and severally liable to the Minister for payment of the levy in addition to the person primarily liable under subsection (2) or (3): (a) in the case of a Category A levy—the owner of the land (if the owner is not the person primarily liable under subsection (2))— (i) if the levy was declared during the financial year to which the levy relates—at the time the levy was declared; (ii) if a relevant water management authorisation was not in existence in relation to that land at the commencement of the financial year to which the levy relates but was granted after the commencement of that year—at the time when the water management authorisation was granted; (iii) if the levy is payable with respect to or on account of an increase in a water allocation—at the time of the increase; (iv) in any other case—at the commencement of the financial year to which the levy relates; (b) in the case of a Category B levy—the owner of the land (if the owner is not the person primarily liable under subsection (2)) when the relevant water was taken (including under another water management authorisation); (c) in the case of a levy with respect to an authorisation under section 105—the owner of the land (if the owner is not the person primarily liable under subsection (3)) when the water was taken; (d) all persons who own or occupy the land at any time— (i) after the person primarily liable under subsection (2) or (3) or the person liable under paragraph (a), (b) or (c); and (ii) before the levy is paid. (5) A person who makes a payment to the Minister in respect of the person's liability under subsection (4) may recover the amount of the payment from the person primarily liable under subsection (2) or (3). (6) If 2 or more persons are liable under subsection (2) or (3) with respect to water taken (including under another water management authorisation) during different parts of an accounting period and the water is used to irrigate the same land or is used in the course of carrying on business on the same land, the following provisions apply: (a) the last of those persons to have access to the water during the accounting period will be liable under subsection (2) or (3) to the Minister for the amount of the levy with respect to water taken during the whole of that period; and (b) that person is entitled to contribution from the other person or persons with respect to water taken during another part or parts of the accounting period, calculated on the basis of respective amounts of water taken. (7) A levy is payable even though taking water under the terms of a water management authorisation (including another relevant water management authorisation) has been prohibited or restricted under this Act or under a relevant water management authorisation. (8) A person who holds an imported water permit at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of that levy whether the person holds the permit throughout the year or not. (9) A person who holds a forest water licence at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of the levy whether the person holds the licence throughout the year or not. (10) A levy becomes payable on the date for payment stated in the notice under section 78. (11) A levy or instalments of a levy are payable pursuant to a notice served under section 78 despite the fact that the person liable disputes the amount of the levy, but any overpayment must be refunded when the correct amount is finally determined. (12) If 2 or more persons hold an interest in a water management authorisation, they are each jointly and severally liable for the payment of any levy that relates to that interest. 78—Notice of liability for levy (1) The Minister may serve the notice referred to in subsection (2) on a person who is liable to pay a levy under section 77. (2) The notice must state— (a) the amount of the levy payable and the accounting period or periods to which the notice relates; and (b) the factor, or combination of factors, on which the levy is based; and (c) the date on or before which the levy must be paid or, if the Minister is prepared to accept payment in instalments, the amount of each instalment and the date on or before which it must be paid. (3) The accounting period or periods to which a notice relates must be confined to 1 financial year or to part of a financial year. 79—Determination of quantity of water taken (1) If the basis of a levy is or includes the quantity of water taken then the following provisions apply: (a) meter readings will be used to determine the quantity of water taken except where— (i) a meter has not been installed; or (ii) the readings given by the meter are unreliable in the opinion of the Minister; (b) if meter readings are used, the quantity of water taken during an accounting period will be taken to be the quantity of water taken during the consumption period for that accounting period; (c) if meter readings are not used, the quantity of water taken during an accounting period will, subject to subsection (2), be assessed by the Minister on— (i) the basis of the pumping capacity of the pump (if any) used to take the water; or (ii) the basis of the area of land irrigated and the crop grown on that land; or (iii) such basis as the Minister thinks fit; (d) water taken— (i) by the occupier of land for domestic purposes on the land or for providing stock (other than stock subject to intensive farming) kept on the land with drinking water; or (ii) for firefighting, must be disregarded; (e) if water taken for domestic or stock purposes or for firefighting is not measured by meter, or the water taken is used for other purposes as well, the Minister must make an assessment of the quantity of water taken for those purposes in accordance with paragraph (c); (f) water taken for the purposes of the construction or repair of a public road must be disregarded; (g) if water taken for the purposes of the construction or repair of a public road is not measured by meter, or the water is taken for other purposes as well, the Minister must make an assessment of the quantity of water taken for those purposes on such basis as the Minister thinks fit. (2) For the purposes of subsection (1)(c), the Minister must publish a notice in the Gazette setting out— (a) if the basis of assessment is to be pumping capacity—the method to be used in assessing the quantity of water on that basis; or (b) if the basis of assessment is to be crop area—water use rates for the crop concerned; or (c) if some other basis of assessment is to be used—the basis to be used and the method by which it will be used. (3) A notice under subsection (2)— (a) may relate to a particular water resource or class of resource; and (b) is not required in relation to water taken for stock or domestic purposes; and (c) may be varied by the Minister from time to time, or revoked by the Minister. (4) If a person liable to pay a levy with respect to water taken from a prescribed water resource is dissatisfied with the accuracy of a meter supplied by the Minister that is being used to measure any quantity of water taken, the person may, on payment of the fee prescribed by the regulations, require the Minister to test the meter. (5) If— (a) the meter used to measure any quantity of water taken has not been supplied by the Minister; and (b) the Minister requires that the meter be tested, then the person liable to pay a levy with respect to that water must ensure that the meter is tested in the manner prescribed by the regulations and provide a certificate relating to the testing to the Minister in accordance with the regulations. Maximum penalty: $10 000. (6) If a person fails to comply with subsection (5), the Minister may arrange for the meter to be tested and recover the cost of the testing from that person as a debt due to the Crown in a court of competent jurisdiction. (7) If on testing a meter in accordance with this section it is found— (a) that the quantity of water measured by the meter was not more than 5% more or less than the quantity of water actually taken, the quantity of water measured by the meter will be the quantity in respect of which the levy is payable; (b) that the quantity of water as measured by the meter was inaccurate by more than 5% and the Minister is able to determine the degree of inaccuracy, the Minister may serve a further notice under section 78 based on the quantity of water taken appropriately adjusted; (c) that the quantity of water as measured by the meter was inaccurate by more than 5% but the Minister is unable to determine the degree of inaccuracy, the Minister may serve a further notice under section 78 based on the Minister's assessment under subsection (1)(c) and subsection (2) does not apply in relation to an assessment in these circumstances. (8) If the quantity of water as measured by a meter tested under subsection (4) was inaccurate by more than 5%, the Minister must refund the fee referred to in that subsection. (9) A person who is dissatisfied with the finding or determination of the Minister under subsection (7) may appeal to the ERD Court against the finding or determination. (10) If the Minister assesses— (a) the quantity of water taken under subsection (1)(c); or (b) the quantity of water used for domestic or stock purposes or for firefighting under subsection (1)(e); or (c) the quantity of water taken by a person who is not authorised by a licence or under section 105 to take the water, the assessment and the basis on which it was made cannot be called into question by, or before, any court, tribunal or other authority except on the ground that the assessment was not made in good faith. (11) The Governor may, by regulation, prescribe standards for meters used for the purpose of determining the quantity of water taken. 80—Cancellation etc of entitlement for non‑payment of levy (1) If a person who holds a water management authorisation or an imported water permit has failed to pay a levy, or an instalment of a levy, within 3 months after being served with a notice under section 78, the Minister may serve further notice on the holder of the water management authorisation or permit requiring payment within a period of not less than 1 month and stating that the water management authorisation or permit (as the case may be) may be cancelled, suspended or varied by the Minister if the amount is not paid within that time. (2) The Minister may cancel, suspend or vary the water management authorisation or imported water permit by 7 days written notice served on the holder of the water management authorisation or permit if the levy or instalment is not paid in accordance with the notice referred to in subsection (1). 81—Costs associated with collection (1) Subject to subsection (2), a regional landscape board is liable to pay to the Minister an amount determined in accordance with guidelines approved by the Treasurer on account of the costs incurred by the Minister in collecting any levy under this Division that applies in respect of a water resource located within the region of the board. (2) An amount payable by a regional landscape board with respect to a particular financial year cannot exceed an amount determined in accordance with the regulations. Division 3—Special provisions 82—Application of Division This Division applies to— (a) an OC levy; and (b) a water levy. 83—Interest (1) Interest accrues— (a) on an unpaid levy; and (b) on any unpaid instalments of a levy; and (c) on unpaid interest, in accordance with the regulations. (2) A person who is liable to pay a levy is also liable to pay interest that accrues, or has accrued, on or in relation to the levy under this section. (3) The Minister may release a person suffering financial hardship from liability to pay the whole or part of interest that has accrued under this section. 84—Discounting levies The Minister may discount a levy in accordance with the regulations to encourage early payment of the levy. 85—Recovery rights with respect to unpaid levy (1) In the case of an OC levy, the levy will be a first charge on rateable land in accordance with a scheme established by the regulations. (2) In the case of a water levy, other than a levy imposed in relation to a water licence or water allocation, the levy will be a first charge on— (a) in the case of a levy imposed in relation to a site use approval or delivery capacity entitlement—any land where any water that relates to the relevant water management authorisation is used; and (b) in the case of a water resource works approval—the land where the relevant works are located, or to which they are connected (taking into account any principles prescribed by the regulations), in accordance with a scheme established by the regulations. (3) In addition, any levy that is not paid in accordance with a notice under section 78, together with any interest under section 83, may be recovered by the Minister as a debt from any person who is liable to pay the levy. (4) No statute of limitations bars or affects any action or remedy for recovery by the Minister of an amount under subsection (3). (5) Any action to recover any levy (and interest) as a debt does not prejudice any action to recover any levy (and interest) as a charge on land in a case where subsection (2) applies, and vice versa, but any amount sought to be recovered under 1 right must be adjusted to take into account any amount actually recovered under the other right. 86—Sale of land for non-payment of a levy (1) If a levy, or interest in relation to a levy, is a first charge on land and has been unpaid for 3 years or more, the Minister may sell the land. (2) Before the Minister sells land in pursuance of this section, the Minister must serve notice on the owner and occupier of the land— (a) stating the period for which the levy and interest have been in arrears; and (b) stating the amount of the total liability for the levy and interest presently outstanding and charged on the land; and (c) stating that if that amount is not paid in full within 1 month of service of the notice (or such longer time as the Minister may allow), the Minister intends to sell the land for non-payment of the levy or interest. (3) A copy of a notice must be served on— (a) any registered mortgagee or encumbrancee of the land; and (b) the holder of any caveat over the land. (4) If the outstanding amount is not paid in full within the time allowed under subsection (2), the Minister may proceed to sell the land. (5) The sale will, except in the case of land held from the Crown under a lease, licence or agreement to purchase, be by public auction (and the Minister may set a reserve price for the purposes of the auction). (6) An auction under this section must be advertised on at least 2 separate occasions in a newspaper circulating generally throughout the State. (7) If, before the date of the auction, the outstanding amount and the costs incurred by the Minister in proceeding under this section are paid to the Minister, the Minister must withdraw the land from auction. (8) If— (a) an auction fails; or (b) the land is held from the Crown under a lease, licence or agreement to purchase, the Minister may sell the land by private contract for the best price that the Minister can reasonably obtain. (9) Any money received by the Minister in respect of the sale of land under this section will be applied as follows: (a) firstly—in paying the costs of the sale and any other costs incurred in proceeding under this section; (b) secondly—in discharging the liability for the levy and interest and any other liabilities to the Minister in respect of the land; (c) thirdly—in discharging the liability (if any) to any other authority under this Act that relates to the administration of this Act; (d) fourthly—in discharging any liability to the Crown for rates, charges or taxes (including rates, charges or taxes that are a first charge on the land); (e) fifthly—in discharging any liability to a council for rates or any other liability to a council in respect of the land; (f) sixthly—in discharging any liabilities secured by registered mortgages, encumbrances or charges; (g) seventhly—in discharging any other mortgages, encumbrances and charges of which the Minister has notice; (h) eighthly—in payment to the former owner of the land. (10) If the former owner cannot be found after making reasonable inquiries as to that person's whereabouts, an amount payable to the former owner must be dealt with in accordance with section 6 of the Unclaimed Money Act 2021 as money the owner of which cannot be found. (11) If land is sold by the Minister in pursuance of this section, an instrument of transfer executed by the Minister will operate to vest title to the land in the purchaser. (12) If the Minister cannot sell the land under this section after taking all reasonable steps to do so— (a) the Minister may, by notice in the Gazette, assume title to the land (and title will then, by force of this subsection, vest in the Minister); and (b) the value of the land vested in the Minister under paragraph (a), as at the date of the notice under that paragraph, will be deducted from any outstanding amount and the costs incurred by the Minister in proceeding under this section. (13) The title vested under subsection (11) or (12) will be free of— (a) all mortgages, charges and caveats; and (b) except in the case of land held from the Crown under lease or licence—all leases and licences. (14) An instrument of transfer passing title to land in pursuance of a sale under this section must, when lodged with the Registrar‑General for registration or enrolment, be accompanied by a statutory declaration made by the Chief Executive of the Department stating that the requirements of this section in relation to the dealing with the land have been observed. (15) The Chief Executive of the Department must, as soon as is reasonably practicable after the publication of a notice under subsection (12), inform the Registrar‑General of the publication of the notice and lodge with the Registrar‑General a statutory declaration stating that the requirements of this section in relation to dealing with the land have been observed. (16) A reference in this section to land, or title to land, held from the Crown under lease, licence or agreement to purchase, is a reference to the interest of the lessee, licensee or purchaser in the land.