38Late payment penalty and refunds

38 Late payment penalty and refunds

38 Late payment penalty and refunds

(1) If the fee is not paid by the due date for its payment, the fee payable is increased at the late payment rate.

(2) The increased amount is prescribed as a penalty for the Act, section 57(4).

(3) The EPA may, considering the administrative costs incurred by the EPA in connection with the licence, refund, or waive the payment of, all or a part of the increased amount as follows—

(a) if the EPA is satisfied the licence holder was unable to calculate and pay the fee by the due date because of circumstances beyond the control of the licence holder,

(b) if the EPA considers it is appropriate to do so.

(4) Subsection (3)(a) does not excuse the licence holder from calculating and paying the load-based fee in relation to some of the pollutants if the calculation is not beyond the control of the licence holder.