12Waiver, reduction, postponement or refund of building work levy

12 Waiver, reduction, postponement or refund of building work levy

12 Waiver, reduction, postponement or refund of building work levy

(1) A person may, by written notice to the Secretary, apply for the waiver, reduction, postponement or refund of a building work levy.

(2) The Secretary may, on the Secretary’s own initiative or on the application of a person, waive, reduce, postpone or refund a building work levy, in whole or in part, on 1 or more of the following grounds—

(a) if the person required to pay the levy is an individual—the person is suffering financial hardship,

(b) the building work is for a charitable purpose,

(c) the levy was paid in error,

(d) special circumstances exist.

Example—

a natural disaster or recovery from a natural disaster

(3) In this clause—

charitable purpose includes a benevolent, philanthropic or patriotic purpose.

cl 12: Ins 2022 (293), Sch 1[4].