Private Forests Act 1994
25JCancellation of liability to pay levy
Start here
Get a plain-English read of 25J
Turn the raw legal text into a practical explanation grounded in Private Forests Act 1994.
25J Cancellation of liability to pay levy
[Section 25J of Part 5 Inserted by No. 116 of 2001, s. 7, Applied:24 Aug 2001]
(1) The owner of the nett area of forest operation shown on a forest practices plan that is a prescribed certified forest practices plan is not liable to pay a levy in respect of that nett area of forest operation if –
(a) that plan is revoked or cancelled within 6 months after its certification; and
(b) no activity of a kind for which a forest practices plan is required under the Forest Practices Act 1985 has been carried out or commenced before that revocation or cancellation.
(2) The Authority must refund to the owner of a nett area of forest operation the whole or any part of a levy paid in respect of the nett area of forest operation if the owner is not liable to pay that levy because of subsection (1) .