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.