sec.36KNotice of reassessment of licence fee

### sec.36K Notice of reassessment of licence fee This section applies if the commissioner conducts a reassessment of a licence fee for a licence for a licence period and works out— an underpaid amount is payable by the licensee; or an overpaid amount is refundable to the licensee. The commissioner must give written notice of the reassessment to the licensee. If an underpaid amount is payable by the licensee— the licensee must pay the underpaid amount within 28 days of the licensee receiving the notice under subsection (2) ; and the notice must state the following— how the reassessment was calculated; the amount payable by the licensee; that the underpaid amount is payable within 28 days of the licensee receiving the notice; the licensee may apply, as provided under the QCAT Act , to the tribunal for a review of a reassessment; how, and the time within which, the licensee may apply, as provided under the QCAT Act , to the tribunal for a review; any right the licensee has to have the operation of the decision stayed under the QCAT Act , section 22 (3) . If an overpaid amount is refundable to the licensee— the commissioner must refund the overpaid amount to the licensee at the time of giving the notice to the licensee under subsection (2) ; and the notice under subsection (2) must state the following— how the reassessment was calculated; the amount refunded to the licensee. In this section— overpaid amount means the difference between the licence fee assessed by the commissioner and the licence fee assessed by the licensee, when the licence fee assessed by the commissioner is the lower fee. underpaid amount means the difference between the licence fee assessed by the commissioner and the licence fee assessed by the licensee, when the licence fee assessed by the commissioner is the higher fee. s 36K ins 2008 SL No. 418 s 22 amd 2009 Act No. 24 s 640 ; 2012 SL No. 248 s 18 (sec.36K-ssec.1) This section applies if the commissioner conducts a reassessment of a licence fee for a licence for a licence period and works out— an underpaid amount is payable by the licensee; or an overpaid amount is refundable to the licensee. (sec.36K-ssec.2) The commissioner must give written notice of the reassessment to the licensee. (sec.36K-ssec.3) If an underpaid amount is payable by the licensee— the licensee must pay the underpaid amount within 28 days of the licensee receiving the notice under subsection (2) ; and the notice must state the following— how the reassessment was calculated; the amount payable by the licensee; that the underpaid amount is payable within 28 days of the licensee receiving the notice; the licensee may apply, as provided under the QCAT Act , to the tribunal for a review of a reassessment; how, and the time within which, the licensee may apply, as provided under the QCAT Act , to the tribunal for a review; any right the licensee has to have the operation of the decision stayed under the QCAT Act , section 22 (3) . (sec.36K-ssec.4) If an overpaid amount is refundable to the licensee— the commissioner must refund the overpaid amount to the licensee at the time of giving the notice to the licensee under subsection (2) ; and the notice under subsection (2) must state the following— how the reassessment was calculated; the amount refunded to the licensee. (sec.36K-ssec.5) In this section— overpaid amount means the difference between the licence fee assessed by the commissioner and the licence fee assessed by the licensee, when the licence fee assessed by the commissioner is the lower fee. underpaid amount means the difference between the licence fee assessed by the commissioner and the licence fee assessed by the licensee, when the licence fee assessed by the commissioner is the higher fee. - (a) an underpaid amount is payable by the licensee; or - (b) an overpaid amount is refundable to the licensee. - (a) the licensee must pay the underpaid amount within 28 days of the licensee receiving the notice under subsection (2) ; and - (b) the notice must state the following— (i) how the reassessment was calculated; (ii) the amount payable by the licensee; (iii) that the underpaid amount is payable within 28 days of the licensee receiving the notice; (iv) the licensee may apply, as provided under the QCAT Act , to the tribunal for a review of a reassessment; (v) how, and the time within which, the licensee may apply, as provided under the QCAT Act , to the tribunal for a review; (vi) any right the licensee has to have the operation of the decision stayed under the QCAT Act , section 22 (3) . - (i) how the reassessment was calculated; - (ii) the amount payable by the licensee; - (iii) that the underpaid amount is payable within 28 days of the licensee receiving the notice; - (iv) the licensee may apply, as provided under the QCAT Act , to the tribunal for a review of a reassessment; - (v) how, and the time within which, the licensee may apply, as provided under the QCAT Act , to the tribunal for a review; - (vi) any right the licensee has to have the operation of the decision stayed under the QCAT Act , section 22 (3) . - (i) how the reassessment was calculated; - (ii) the amount payable by the licensee; - (iii) that the underpaid amount is payable within 28 days of the licensee receiving the notice; - (iv) the licensee may apply, as provided under the QCAT Act , to the tribunal for a review of a reassessment; - (v) how, and the time within which, the licensee may apply, as provided under the QCAT Act , to the tribunal for a review; - (vi) any right the licensee has to have the operation of the decision stayed under the QCAT Act , section 22 (3) . - (a) the commissioner must refund the overpaid amount to the licensee at the time of giving the notice to the licensee under subsection (2) ; and - (b) the notice under subsection (2) must state the following— (i) how the reassessment was calculated; (ii) the amount refunded to the licensee. - (i) how the reassessment was calculated; - (ii) the amount refunded to the licensee. - (i) how the reassessment was calculated; - (ii) the amount refunded to the licensee.