Western Australian Current Acts Western Australian Current Acts (1) The Governor may
make regulations to provide for a levy, which may be in the nature of a tax,
to be payable in respect of permits and building approval certificates.
(2) The regulations
may —
(a)
prescribe different amounts of levy payable in respect of different classes of
case; and
(b)
provide for the amount of levy payable to be calculated on such basis, and in
accordance with such factors, as are prescribed; and
(c)
specify who is liable to pay the levy and when payment becomes due (which may
include a requirement for payment on application for a permit or building
approval certificate); and
(d) deal
with how and to whom the levy is to be paid; and
(e)
impose requirements on permit authorities or other prescribed persons to
collect the levy and remit it to the Building Commissioner, and deal with the
consequences of failure to collect or remit the levy; and
(f)
authorise the payment to a permit authority or other person prescribed under
paragraph (e) of an amount for collecting and remitting the levy, and
providing for the determination of that amount; and
(g) deal
with the refund of overpaid amounts of levy and repayment of any levy paid in
respect of a permit or building approval certificate if the permit or
certificate is not granted; and
(h) deal
with the consequences of failure to pay the levy, which may include the
imposition of an increase in the amount of an outstanding liability and may
include interest; and
(i)
deal with how any amount outstanding may be recovered;
and
(j)
provide for penalties not exceeding $5 000 for a breach of the regulations.
(3) The regulations
may provide for the keeping of records, the provision of information and any
other matter to facilitate the administration of the provisions for the
building services levy.
(4) Nothing in this
section is to be taken as limiting the operation of the
Interpretation Act 1984 section 43.