72—Waste depot levy (section 113)
(1) The amount of the waste depot levy is set out in Schedule 4 Part 2
.
(2) Pursuant to section 113(4) of the Act, the penalty for a failure to pay the levy as required under that section is—
(a) in a case where the licensee satisfies the Authority that all reasonable and practicable measures were taken to prevent the default from occurring—the higher of $200 or 2% of the amount due for each month (or part of a month) for which the default continues; or
(b) in a case where the default is identified and voluntarily reported to the Authority by the licensee before the Authority has notified the licensee of the default—the higher of $200 or 2% of the amount due for each month (or part of a month) for which the default continues; or
(c) in a case where both paragraphs (a)
and (b)
apply—the higher of $150 or 1.5% of the amount due for each month (or part of a month) for which the default continues; or
(d) in any other case—the higher of $350 or 3.5% of the amount due for each month (or part of a month) for which the default continues.
Division 3—Reporting, measurement and verification of waste and other matter at waste depots