QLDIn ForceRegulation
Liquor Regulation 2002
sec.36JApplication for reassessment of licence fee
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### sec.36J Application for reassessment of licence fee
A licensee may, within the relevant period, apply to the commissioner for reassessment of the licence fee for the licence for a licence period only if—
the licensee has made an error in calculating the licence fee; or
the self-assessment by the licensee of the licence fee was based on incorrect or incomplete information; or
within the relevant period there has been a change in the operation of the business conducted under the licence that would change the licence fee payable by the licensee if the change had happened before the licensee self-assessed the licence fee.
An application under subsection (1) must be accompanied by a revised self-assessment form.
In this section—
relevant period means 3 months after—
for the first licence period for a licence—the day the licence was granted; or
otherwise—the beginning of the licence period to which the licence fee relates.
self-assessment form means a form, available from the department, showing a licensee’s calculations for the licensee’s self-assessment of the licence fee for the licence for a licence period.
s 36J ins 2008 SL No. 418 s 22
amd 2012 SL No. 248 s 18
(sec.36J-ssec.1) A licensee may, within the relevant period, apply to the commissioner for reassessment of the licence fee for the licence for a licence period only if— the licensee has made an error in calculating the licence fee; or the self-assessment by the licensee of the licence fee was based on incorrect or incomplete information; or within the relevant period there has been a change in the operation of the business conducted under the licence that would change the licence fee payable by the licensee if the change had happened before the licensee self-assessed the licence fee.
(sec.36J-ssec.2) An application under subsection (1) must be accompanied by a revised self-assessment form.
(sec.36J-ssec.3) In this section— relevant period means 3 months after— for the first licence period for a licence—the day the licence was granted; or otherwise—the beginning of the licence period to which the licence fee relates. self-assessment form means a form, available from the department, showing a licensee’s calculations for the licensee’s self-assessment of the licence fee for the licence for a licence period.
- (a) the licensee has made an error in calculating the licence fee; or
- (b) the self-assessment by the licensee of the licence fee was based on incorrect or incomplete information; or
- (c) within the relevant period there has been a change in the operation of the business conducted under the licence that would change the licence fee payable by the licensee if the change had happened before the licensee self-assessed the licence fee.
- (a) for the first licence period for a licence—the day the licence was granted; or
- (b) otherwise—the beginning of the licence period to which the licence fee relates.