(1) This section requires amounts to be paid by a person (the payer ) if:
(a) a chargeable permission held by the payer ceases to be in force on a day (the change day ); or
(b) the payer transfers the payer's interest in a chargeable permission to another person on a day (also the change day ).
(2) The following is payable by the payer to the Authority, on behalf of the Commonwealth, within 30 days after the change day:
(a) any charge that the payer is liable to pay in respect of the exercise of the permission after the end of the preceding quarter and before the end of the change day;
(b) any amounts collected by the payer, from a visitor who is liable to pay charge in relation to the permission, after the end of the preceding quarter and before the end of the change day;
(c) any amount of late payment penalty that, under section 39G of the Act, the payer is liable to pay in relation to the permission, including any amount that accrues after the change day.
(3) For the purposes of subsection (1), a permission to which subsection 116(1) (certain permissions to continue in force) applies is taken not to have ceased to be in force unless, and until, the application for the further permission:
(a) is taken to be withdrawn under Part 3; or
(b) lapses under section 204; or
(c) is refused.
(4) For the purposes of paragraph (1)(b), charge payable in respect of the day on which a transfer occurs is taken to be an amount equal to the average charge payable in respect of each other day in the period referred to in paragraph (2)(a).
Note: The holder of a chargeable permission who does not collect charge is liable to pay a penalty amount equal to the amount of the charge (see section 39FA of the Act).