Commonwealth Numbered Acts

DAIRY PRODUCE ACT 1986 No. 54 of 1986 - SECT 67

67. (1) Subject to this section, where the liability of a person to pay a
dairy products levy is not discharged on or before the day when that levy is
due and payable, there is payable by that person to the Commonwealth, by way
of penalty, in addition to that levy, an amount calculated at the rate of 20%
per annum upon that levy, or upon such part of that levy as from time to time
remains unpaid, to be computed from the time when that levy became due and
payable.

(2) The Minister or, subject to sub-section (3), an authorised person may, in
a particular case, for reasons that the Minister or the authorised person, as
the case may be, in his or her discretion thinks sufficient, remit the whole
or a part of an amount payable under this section.

(3) The power under sub-section (2) to remit the whole or a part of an amount
payable under this section shall not be exercised by an authorised person in a
case where the amount, before remission, exceeds $1,500.
(4) In this section, "dairy products levy" does not include an amount of
penalty (if any) payable under this section.