Primary Industries Levies and Charges Collection Regulations 1991
11DContinuation of exemption
Start here
Get a plain-English read of 11D
Turn the raw legal text into a practical explanation grounded in Primary Industries Levies and Charges Collection Regulations 1991.
11D Continuation of exemption
(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return: (a) decide whether to continue the exemption for the next levy year; and (b) give the person written notice of the decision. (2) In deciding whether to continue an exemption, the Secretary must have regard to: (a) information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and (b) the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.