96VNo refund of levy except in certain circumstances

96V No refund of levy except in certain circumstances S. 96V(1) substituted by No. 22/2024 s. 20(2). (1) A person who has paid a levy under this Division is entitled to a refund of the whole or any part of the levy if— (a) the person makes a request to the Commissioner for a refund in the form approved by the Commissioner; and (b) the request is made no later than 30 days after the expiration of— (i) the levy certificate; or (ii) if there has been a revised certificate, the revised certificate; and (c) the leviable planning permit application in respect of which the levy was paid has not been made; and (d) the Commissioner is satisfied of one or more of the grounds set out in subsection (1A). S. 96V(1A) inserted by No. 22/2024 s. 20(2). (1A) For the purposes of subsection (1)(d), the grounds are that— (a) there has been a mathematical error in calculating the amount of the levy by reference to the estimated cost of the development stated in the notice given to the Commissioner under section 96S(1)(a); or (b) the applicant died before the application was made and no other person is proceeding with the application; or (c) the relevant planning scheme was amended before the leviable permit application was made and, as a result of that amendment, the responsible authority must refuse to grant the permit. S. 96V(1B) inserted by No. 22/2024 s. 20(2). (1B) A person who has paid a levy under this Division is not entitled to a refund of the whole or any part of the levy except in the circumstances set out in subsection (1). S. 96V(2) amended by No. 22/2024 s. 20(3)(a). (2) Without limiting subsection (1B), a person who has paid a levy under this Division is not entitled to a refund of the whole or any part of the levy— (a) if the estimated cost of the development decreases after the levy is paid; or S. 96V(2)(b) amended by No. 22/2024 s. 20(3)(b). (b) if the permit application to which the levy relates is not subsequently made (except as provided in subsection (1)), lapses or is refused or withdrawn; or (c) if, at the time the permit application is made, the threshold amount has increased from the threshold amount at the time the levy was paid; or (d) if the permit application to which the levy relates is granted and the permit is subsequently cancelled. (3) Any refund under subsection (1) is to be paid from the Consolidated Fund which is appropriated by this section to the necessary extent. S. 96W inserted by No. 40/2014 s. 35.