South Australian Repealed Acts

This legislation has been repealed.

NATURAL RESOURCES MANAGEMENT ACT 2004 - SECT 104

104—Liability for levy

        (1)         For the purposes of this section—

            (a)         a Category A levy is a levy within the ambit of section 101(5)(a)(i)(A) , (ii)(A) or (iii)(A); and

            (b)         a Category B levy is a levy within the ambit of section 101(5)(a)(i)(B) , (ii)(B) or (iii)(B) .

        (2)         Subject to this section, a person who holds a water management authorisation at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of the levy whether he or she holds the water management authorisation throughout the year or not.

        (3)         Subject to subsection (6) , a person who takes water pursuant to an authorisation under section 128 at any time during a financial year in respect of which a levy with respect to the taking of water has been declared is liable to pay to the Minister the amount of the levy that applies in relation to the authorisation.

        (4)         If a levy applies in relation to water that is intended to be used, or is used, for irrigating land or in the course of carrying on a business on land, the following persons are jointly and severally liable to the Minister for payment of the levy in addition to the person primarily liable under subsection (2) or (3) :

            (a)         in the case of a Category A levy—the owner of the land (if the owner is not the person primarily liable under subsection (2) )—

                  (i)         if the levy was declared during the financial year to which the levy relates—at the time the levy was declared;

                  (ii)         if a relevant water management authorisation was not in existence in relation to that land at the commencement of the financial year to which the levy relates but was granted after the commencement of that year—at the time when the water management authorisation was granted;

                  (iii)         if the levy is payable with respect to or on account of an increase in a water allocation—at the time of the increase;

                  (iv)         in any other case—at the commencement of the financial year to which the levy relates; and

            (b)         in the case of a Category B levy—the owner of the land (if the owner is not the person primarily liable under subsection (2) ) when the relevant water was taken (including under another water management authorisation); and

            (c)         in the case of a levy with respect to an authorisation under section 128 —the owner of the land (if the owner is not the person primarily liable under subsection (3) ) when the water was taken; and

            (d)         all persons who own or occupy the land at any time—

                  (i)         after the person primarily liable under subsection (2) or (3) or the person liable under paragraph (a) , (b) or (c) ; and

                  (ii)         before the levy is paid.

        (5)         A person who makes a payment to the Minister in respect of his or her liability under subsection (4) may recover the amount of the payment from the person primarily liable under subsection (2) or (3) .

        (6)         If 2 or more persons are liable under subsection (2) or (3) with respect to water taken (including under another water management authorisation) during different parts of an accounting period and the water is used to irrigate the same land or is used in the course of carrying on business on the same land, the following provisions apply:

            (a)         the last of those persons to have access to the water during the accounting period will be liable under subsection (2) or (3) to the Minister for the amount of the levy with respect to water taken during the whole of that period; and

            (b)         that person is entitled to contribution from the other person or persons with respect to water taken during another part or parts of the accounting period, calculated on the basis of respective amounts of water taken.

        (7)         A person is liable under this section for a levy with respect to a water management authorisation whether the water management authorisation was granted before or after the commencement of the Natural Resources Management (Water Resources and Other Matters) Amendment Act 2007 .

        (8)         A levy is payable even though taking water under the terms of a water management authorisation (including another relevant water management authorisation) has been prohibited or restricted under this Act or under a relevant water management authorisation.

        (10)         A person who holds an imported water permit at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of that levy whether he or she holds the permit throughout the year or not.

        (10a)         A person who holds a forest water licence at any time during a financial year in respect of which a levy has been declared is liable to pay to the Minister the full amount of the levy whether he or she holds the licence throughout the year or not.

        (11)         A levy becomes payable on the date for payment stated in the notice under section 105 .

        (12)         A levy or instalments of a levy are payable pursuant to a notice served under section 105 despite the fact that the person liable disputes the amount of the levy, but any overpayment must be refunded by the Minister when the correct amount is finally determined.