sec.162Date for payment

sec.162 Date for payment

The safety and health fee for a financial year must be paid by a liable person on or before the payment date for the invoice for the fee. However, if the amount of the safety and health fee for the year stated in a reissued invoice for the person (the reissued amount ) is— higher than the amount the person has already paid for the fee, the person must pay the balance amount on or before the payment date for the reissued invoice; or lower than the amount the person has already paid for the fee, the CEO must refund the balance amount within 30 days after giving the reissued invoice. For subsection (1) , if the person does not pay the fee on or before the payment date, when the fee is paid it must be accompanied by the late payment fee. In this section— balance amount — for subsection (2) (a) —means the amount of the reissued amount that remains after subtracting the amount of the fee already paid; and for subsection (2) (b) —means the amount of the fee already paid that remains after subtracting the reissued amount. s 162 amd 2020 SL No. 69 s 24 sch 1 (sec.162-ssec.1) The safety and health fee for a financial year must be paid by a liable person on or before the payment date for the invoice for the fee. (sec.162-ssec.2) However, if the amount of the safety and health fee for the year stated in a reissued invoice for the person (the reissued amount ) is— higher than the amount the person has already paid for the fee, the person must pay the balance amount on or before the payment date for the reissued invoice; or lower than the amount the person has already paid for the fee, the CEO must refund the balance amount within 30 days after giving the reissued invoice. (sec.162-ssec.3) For subsection (1) , if the person does not pay the fee on or before the payment date, when the fee is paid it must be accompanied by the late payment fee. (sec.162-ssec.4) In this section— balance amount — for subsection (2) (a) —means the amount of the reissued amount that remains after subtracting the amount of the fee already paid; and for subsection (2) (b) —means the amount of the fee already paid that remains after subtracting the reissued amount.

• (a) higher than the amount the person has already paid for the fee, the person must pay the balance amount on or before the payment date for the reissued invoice; or
• (b) lower than the amount the person has already paid for the fee, the CEO must refund the balance amount within 30 days after giving the reissued invoice.
• (a) for subsection (2) (a) —means the amount of the reissued amount that remains after subtracting the amount of the fee already paid; and
• (b) for subsection (2) (b) —means the amount of the fee already paid that remains after subtracting the reissued amount.