Div 4Related matters

Division 4—Related matters 87—Refund of levies (1) A regional landscape plan, annual business plan or the regulations may set out natural resources management practices designed to conserve, protect, maintain or improve the quality or state of natural resources of a specified kind that will form the basis of an application for a refund of the levy imposed under this Part. (2) Without limiting subsection (1), natural resources management practices may include— (a) the establishment of, or participation in, a drainage scheme, or a scheme to restore or rehabilitate natural resources; or (b) the establishment or maintenance of infrastructure, plant or equipment; or (c) other initiatives. (3) The plan or the regulations must specify the amount of the refund that may be applied for. (4) A person who has undertaken or adopted practices referred to in subsection (1) in a financial year may apply for a refund of the whole or a part of a levy (or a component of a levy) under this Part paid by that person for that year. (5) The application must be made to the relevant regional landscape board. (6) A regional landscape board must grant an application under this section if the relevant criteria set out in the regional landscape plan, annual business plan or the regulations have been satisfied. (7) Without limiting the criteria that may be used, a plan or regulations may specify accreditation by a specified body as the criterion or 1 of the criteria on which an application will be granted. (8) An applicant may apply to the Minister for a review of a decision of a regional landscape board under this section. (9) On the granting of an application, the relevant regional landscape board must pay to the applicant the amount of the refund applied for. (10) The Minister may also grant a refund of, or an exemption from, the whole or a part of a levy (or a component of a levy)— (a) as a condition of a water management authorisation; or (b) under the terms of a management agreement under the River Murray Act 2003; or (c) by notice in the Gazette. (11) A refund under this section may be granted on conditions determined by the regional landscape board or by the Minister. (12) Without limiting subsection (11), a condition may be that the person who has the benefit of the refund pay a fee to cover— (a) any administrative costs associated with granting the refund; or (b) any monitoring or assessment costs associated with ensuring that specified criteria or conditions are met. 88—Declaration of penalty in relation to unauthorised or unlawful taking of water (1) The Minister may, by notice in the Gazette, declare a penalty payable by— (a) a person who is the holder of a water allocation who takes water in excess of the amount available under the allocation; or (b) a person who is the holder of a water resource works approval who takes water contrary to the provisions that apply in relation to that water resource works approval; or (c) a person who is the holder of a site use approval who uses water contrary to the provisions that apply in relation to the site use approval; or (d) a person who is the holder of a delivery capacity entitlement who takes water contrary to the provisions that apply in relation to that delivery capacity entitlement; or (e) a person who takes water and is not authorised under section 105 or as part of a water allocation to take that water, and so acts in contravention of this Act; or (f) a person who has acted in contravention of a notice under section 109. (2) The Minister may declare different penalties— (a) depending on the quantity of water taken or used; or (b) for water taken from different water resources; or (c) in the case of a contravention of a notice under section 109—depending on the relevant circumstances. (3) Subject to subsection (4), a notice declaring a penalty under subsection (1)(a), (b), (c) or (d)— (a) will apply with respect to the taking of water in a consumption period that corresponds to an accounting period specified in the notice; and (b) must be published in the Gazette during the first half of the accounting period. (4) If the Minister has not declared a penalty or penalties under paragraph (a), (b), (c) or (d) of subsection (1) by the end of the first half of a particular accounting period (the new accounting period), it will be taken that the last penalty or penalties declared by the Minister under that paragraph also apply to the taking or use of water in the consumption period that corresponds to the new accounting period. (5) A notice declaring a penalty under subsection (1)(e) or (f)— (a) will apply with respect to the taking of water in the period specified in the notice; and (b) may be published in the Gazette at any time before or during that period. (6) The sections of this Part prescribed by the regulations apply to, and in relation to, a penalty under this section as though it were a levy declared under section 76 (subject to such modifications as are necessary to give effect to this section and such other modifications (if any) as may be prescribed by the regulations). accounting period means the period determined by the Minister from time to time by notice in the Gazette (with the period not necessarily being the same period as the accounting period under Division 2); 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 during which water is taken or used. 89—Appropriation of levies, penalties and interest (1) Money paid in satisfaction of a liability for a levy under this Part, after any appropriate deductions authorised by or under this Act, and penalty or interest, must— (i) in the case of a levy collected under Division 1—be paid to the regional landscape board for the region in respect of which the levy is declared; and (ii) in the case of a levy paid to the Minister under Division 2— (A) unless subsubparagraph (B) applies—be paid to the regional landscape board for the region where the water resource in relation to which the levy was declared is located; or (B) in the case of a levy attributable to a water resource situated in more than 1 region—be paid to the regional landscape board determined under a scheme for the allocation of levies between regional landscape boards established by the Minister for the purposes of this provision; and (b) in the case of a penalty under section 88—be paid into the Landscape Administration Fund; and (c) in any other case—be paid in accordance with the regulations. (2) The Treasurer may authorise deductions that will have effect under subsection (1). (3) The following will initially be deposited in the Landscape Administration Fund: (a) money paid to the Minister; (b) money paid in satisfaction of a liability for a levy collected under Division 1. (4) This section applies subject to any provision made under Part 6.