(1)
Subregulation (2) applies if —
(a) in
determining an objection, a reviewer decides that the number of assessed hours
in respect of a mine for a period is to be decreased; and
(b)
because of that decision, a levy cannot be imposed in respect of the mine for
the period under regulation 4 or 7.
(2) The reviewer
must —
(a)
notify the person who would have been liable under regulation 6 or
9 to pay the levy in relation to the assessment or reassessment; and
(b)
cause to be refunded to the person —
(i)
any amount of levy paid by the person in relation to the
assessment or reassessment; and
(ii)
any amount of penalty paid under regulation 18.