sec.160Requirement for invoice to be given

sec.160 Requirement for invoice to be given

The CEO must give a liable person an invoice for the amount of the safety and health fee payable by the person for a financial year on or before the invoice date for the year. However, if the person has not lodged a safety and health fee return for the year by the invoice date, the CEO must give the person the invoice within 30 days after the day the person lodges the return. Also, if the liable person does not pay the fee on or before the payment date, the CEO must, within 10 days after the payment date, give the liable person an invoice for the late payment fee. The CEO’s failure to give an invoice within a period stated in subsection (1) , (2) or (3) does not affect the validity of an invoice given under this section. In this section— invoice date , for a financial year, means the 10 November that occurs after the end of the financial year. s 160 amd 2020 SL No. 69 s 24 sch 1 (sec.160-ssec.1) The CEO must give a liable person an invoice for the amount of the safety and health fee payable by the person for a financial year on or before the invoice date for the year. (sec.160-ssec.2) However, if the person has not lodged a safety and health fee return for the year by the invoice date, the CEO must give the person the invoice within 30 days after the day the person lodges the return. (sec.160-ssec.3) Also, if the liable person does not pay the fee on or before the payment date, the CEO must, within 10 days after the payment date, give the liable person an invoice for the late payment fee. (sec.160-ssec.4) The CEO’s failure to give an invoice within a period stated in subsection (1) , (2) or (3) does not affect the validity of an invoice given under this section. (sec.160-ssec.5) In this section— invoice date , for a financial year, means the 10 November that occurs after the end of the financial year.