66ALate lodgement fee

66A Late lodgement fee (1) This regulation applies in relation to a person who is liable to pay a late lodgement fee under section 61H(10), 61J(9) or 61K(6) of the Act. (2) The late lodgement fee is: (a) for section 61H(10) – 100 revenue units for each week or part of a week while the person is in default; and (b) for sections 61J(9) and 61K(6) – 50 revenue units for each week or part of a week while the person is in default. (3) The Minister must give the person a written notice (a late lodgement notice) before the Minister acts to recover a late lodgement fee. (4) A late lodgement notice must: (a) provide information about the default; and (b) state that a late lodgement fee is payable under the Act; and (c) specify the amount of the late lodgement fee payable by the person for each week or part of a week while the person is in default; and (d) state that if the person does not pay the late lodgement fee, the unpaid amount is a debt due and payable to the Territory. (5) A late lodgement notice must be given: (a) by registered post; or (b) if the contact details of the person to be given the notice include an email address – by email.

Petroleum Regulations 2020 53