11Notices to be given if person considers that an exemption from levy or charge applies

11  Notices to be given if person considers that an exemption from levy or charge applies

 (1) For the purposes of paragraph 59(2)(c) of the Act, a person (the first person) must give a written notice in accordance with this section if:

 (a) under this instrument, the first person is required to make and keep records because the first person considers that an exemption from levy or charge applies; and

 (b) if the exemption did not apply, another person would be liable to pay an equivalent amount, on behalf of the first person, to the Commonwealth or another entity on behalf of the Commonwealth.

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give the notice in accordance with this instrument.

Recipient of notice

 (2) The first person must give the notice to the other person.

Contents of notice

 (3) The notice must:

 (a) specify the particular levy or charge; and

 (b) specify that the first person considers that an exemption from that levy or charge applies; and

 (c) set out the nature of the exemption.

Timing of notice

 (4) The notice must be given at least 21 days before the day, if the exemption did not apply, the equivalent amount would be due and payable (worked out by assuming no application was made for an exemption under section 10).