Western Australian Current Regulations

MINES SAFETY AND INSPECTION LEVY REGULATIONS 2010 - REG 15

15 .         Notice of reassessment of levy

        (1)         Subregulation (2) applies if, on a reassessment —

            (a)         the number of assessed hours under the original assessment is decreased or increased; and

            (b)         the number of assessed hours as reassessed exceeds the number of hours specified under regulation 4 or  7 for the period.

        (2)         The assessment officer must —

            (a)         determine —

                  (i)         the amount of levy payable in accordance with regulation 5 or  8; and

                  (ii)         the amount of any penalty payable under regulation 18;

                and

            (b)         determine the amount that is owing or is to be refunded having regard to —

                  (i)         any amount of levy already paid in relation to the original assessment and any earlier reassessment; and

                  (ii)         any amount of penalty already paid under regulation 18;

                and

            (c)         issue a written notice of reassessment; and

            (d)         serve it on the person who is liable under regulation 6 or  9 to pay the levy.

        (3)         The notice of reassessment must specify the following —

            (a)         the day on which the notice was issued;

            (b)         the number of assessed hours (as reassessed);

            (c)         the amount of levy payable;

            (d)         if the amount of the levy payable is increased —

                  (i)         any amount of levy payable in accordance with the original assessment or any earlier reassessment, that is unpaid; and

                  (ii)         any additional amount of levy payable as a consequence of the reassessment, and the day on which the amount is payable; and

                  (iii)         any amount of penalty payable under regulation 18 that is owing;

            (e)         if the amount of the levy payable is decreased —

                  (i)         any amount of levy payable in accordance with the original assessment or any earlier reassessment, that is unpaid (after taking into account the reassessment); and

                  (ii)         the amount of any refund; and

                  (iii)         any amount of penalty payable under regulation 18 that is owing (after taking into account the reassessment).

        (4)         The day referred to in subregulation (3)(d)(ii) must not be earlier than 30 days after the day specified in the notice of reassessment as the day on which the notice was issued.

        (5)         If an amount of levy in excess of the amount referred to in subregulation (3)(c) has been paid by a person, the assessment officer must cause —

            (a)         the amount of the excess; and

            (b)         any amount of penalty paid under regulation 18 in relation to the amount of the excess,

                to be refunded to the person.

        [Regulation 15 amended: Gazette 21 Jun 2011 p. 2246.]