Commonwealth Numbered Regulations

EXPORT CHARGES (IMPOSITION--GENERAL) REGULATION 2015 (SLI NO 200 OF 2015) - REG 14

                   For section 13 of the Act:

                     (a)  the occupier of the registered establishment referred to in an item in the table in subsection 11(1), is liable to pay the charge in relation to the regulated matter prescribed by that item; or

                     (b)  if there are 2 or more occupiers of a registered establishment referred to in an item in the table in subsection 11(1)--the occupiers are liable to pay the charge in relation to the regulated matter prescribed by that item.

Note:          An agent of a person who is liable to pay a charge under this section is jointly and severally liable with that person to pay the charge (see section 6 of the Export Charges (Collection) Regulation 2015 ).