Western Australian Current Acts Western Australian Current Acts (1) If an amount of a
levy remains unpaid after the day on which it becomes due for payment, there
is payable to the Minister by way of penalty, in addition to the amount of the
levy, an amount calculated at the rate of 20% per annum upon the amount of the
levy from time to time remaining unpaid.
(2) The amount by way
of penalty referred to in subsection (1) is to be calculated from the time
when the amount of the levy becomes payable.
[Section 110E inserted: No. 14 of 1998 s. 20.]