QLDIn ForceAct
Waste Reduction and Recycling Act 2011
sec.56Remitting waste levy amount to the State
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### sec.56 Remitting waste levy amount to the State
After receiving a summary data return from the operator of a levyable waste disposal site under section 72 , the chief executive must give the operator an invoice stating the total amount of all waste levy amounts payable to the State by the operator for the levy period to which the return relates.
The operator must pay to the chief executive the total amount stated in the invoice by the due date for payment of the amount.
If a waste levy amount owing by an operator remains unpaid after its due date for payment, interest is payable on the unpaid amount for each day starting on the day after the due date for payment and ending on the day the amount is actually paid.
The interest payable for a day as mentioned in subsection (3) is payable at the same rate as that applying to unpaid tax under the Taxation Administration Act 2001 , section 54 and the Taxation Administration Regulation 2012 , section 8 .
Any waste levy amount payable by the operator of a levyable waste disposal site and remaining unpaid after its due date for payment, and any interest payable on the unpaid amount, may be recovered by the chief executive in a court with jurisdiction for the recovery of the amount as a debt payable by the operator to the State.
In this section—
summary data return see section 72 (5) .
s 56 prev s 56 om 2013 No. 6 s 31
pres s 56 ins 2019 No. 2 s 6
(sec.56-ssec.1) After receiving a summary data return from the operator of a levyable waste disposal site under section 72 , the chief executive must give the operator an invoice stating the total amount of all waste levy amounts payable to the State by the operator for the levy period to which the return relates.
(sec.56-ssec.2) The operator must pay to the chief executive the total amount stated in the invoice by the due date for payment of the amount.
(sec.56-ssec.3) If a waste levy amount owing by an operator remains unpaid after its due date for payment, interest is payable on the unpaid amount for each day starting on the day after the due date for payment and ending on the day the amount is actually paid.
(sec.56-ssec.4) The interest payable for a day as mentioned in subsection (3) is payable at the same rate as that applying to unpaid tax under the Taxation Administration Act 2001 , section 54 and the Taxation Administration Regulation 2012 , section 8 .
(sec.56-ssec.5) Any waste levy amount payable by the operator of a levyable waste disposal site and remaining unpaid after its due date for payment, and any interest payable on the unpaid amount, may be recovered by the chief executive in a court with jurisdiction for the recovery of the amount as a debt payable by the operator to the State.
(sec.56-ssec.6) In this section— summary data return see section 72 (5) .