sec.164Notice may be given to liable person if return not lodged or is inadequate

sec.164 Notice may be given to liable person if return not lodged or is inadequate

This section applies if the CEO is of the opinion, based on information available to the CEO, that a liable person— has failed to lodge a safety and health fee return as required under sections 157 and 158 ; or has lodged a safety and health fee return that does not contain all of the required information; or has lodged a safety and health fee return containing required information that is incorrect. The CEO may give the person a notice— that states each of the following— the ground mentioned in subsection (1) (a) , (b) or (c) the CEO reasonably believes applies to the person; the required information the CEO reasonably believes is correct; the amount of the safety and health fee the CEO reasonably believes is payable by the person; the facts and circumstances forming the basis for the beliefs mentioned in subparagraphs (i) to (iii) ; and that invites the person to lodge, at the office of the CEO and within a stated reasonable period, submissions about why the person should not be invoiced for the amount mentioned in paragraph (a) (iii) . The CEO must consider any submissions the person lodges within the stated period. If, after complying with subsection (3) , the CEO is satisfied a safety and health fee is payable by the person, the CEO may give the person an invoice for the fee. Subsection (4) applies even if the person has already been given an invoice for, or paid, a different amount for the fee. s 164 amd 2020 SL No. 69 s 24 sch 1 (sec.164-ssec.1) This section applies if the CEO is of the opinion, based on information available to the CEO, that a liable person— has failed to lodge a safety and health fee return as required under sections 157 and 158 ; or has lodged a safety and health fee return that does not contain all of the required information; or has lodged a safety and health fee return containing required information that is incorrect. (sec.164-ssec.2) The CEO may give the person a notice— that states each of the following— the ground mentioned in subsection (1) (a) , (b) or (c) the CEO reasonably believes applies to the person; the required information the CEO reasonably believes is correct; the amount of the safety and health fee the CEO reasonably believes is payable by the person; the facts and circumstances forming the basis for the beliefs mentioned in subparagraphs (i) to (iii) ; and that invites the person to lodge, at the office of the CEO and within a stated reasonable period, submissions about why the person should not be invoiced for the amount mentioned in paragraph (a) (iii) . (sec.164-ssec.3) The CEO must consider any submissions the person lodges within the stated period. (sec.164-ssec.4) If, after complying with subsection (3) , the CEO is satisfied a safety and health fee is payable by the person, the CEO may give the person an invoice for the fee. (sec.164-ssec.5) Subsection (4) applies even if the person has already been given an invoice for, or paid, a different amount for the fee.