South Australian Numbered Acts

NATURAL RESOURCES MANAGEMENT (WATER RESOURCES AND OTHER MATTERS) AMENDMENT ACT 2007 (NO 24 OF 2007) - SECT 6

6—Variation of section 104—Liability for levy

        (1)         Section 104(1)—delete subsection (1) and substitute:

        (1)         A person who—

            (a)         holds a water licence at any time during a financial year in respect of which a levy for the right to take water has been declared is, subject to subsection (8), liable to pay to the Minister the full amount of the levy whether he or she holds the licence throughout the year or not; or

            (b)         holds a right to an allocation of water under the terms of an Interstate Water Entitlements Transfer Scheme at any time during a financial year in respect of which a levy for the right to take water has been declared is liable to pay the full amount of the levy whether he or she holds the right throughout the year or not.

        (2)         Section 104(4)(a)—after subparagraph (ii) insert:

            (iia)         if a right to an allocation of the water arises under the terms of an Interstate Water Entitlements Transfer Scheme and the right was not in existence at the commencement of the financial year to which the levy relates but arose after that commencement—at the time when the right to the allocation arose under the terms of that scheme; or

        (3)         Section 104(9)—after "the licence" insert:

or the terms of the Interstate Water Entitlements Transfer Scheme