Commonwealth Numbered Acts

GRAPE RESEARCH LEVY COLLECTION ACT 1986 No. 64 of 1986 - SECT 7

7. (1) Where the liability of the grower of any leviable goods to pay levy is
not discharged at or before the time when the levy becomes due and payable,
there is payable by the grower to the Commonwealth by way of penalty, in
addition to the levy, an amount calculated at the rate of 20% per annum upon
so much of the levy as from time to time remains unpaid, to be computed from
the time when the levy becomes due and payable.

(2) Where the processor of any leviable goods-

   (a)  deducts an amount under sub-section 6 (2) in respect of levy on the
        goods; and

   (b)  does not, at or before the time when the levy becomes due and payable,
        pay to the Commonwealth the whole or any part of the amount so
        deducted, there is payable by the processor to the Commonwealth by way
        of penalty, in addition to the amount payable by the processor under
        sub-section 6 (1), an amount calculated at the rate of 20% per annum
        upon so much of the amount so deducted as is not paid to the
        Commonwealth, to be computed from the time when the levy becomes due
        and payable.

(3) The Minister or an authorised person may, in any particular case, for
reasons that the Minister or authorised person in his or her discretion thinks
sufficient, remit the whole or any part of an amount payable under this
section.

(4) The power under sub-section (3) to remit the whole or any part of an
amount payable under this section shall not be exercised by an authorised
person in a case where the amount payable before any remission exceeds $500.