South Australian Repealed Acts

This legislation has been repealed.

NATURAL RESOURCES MANAGEMENT ACT 2004 - SECT 103

103—Special purpose water levy

        (1)         If, in the opinion of the Minister—

            (a)         it is necessary or desirable to raise money for a particular purpose related—

                  (i)         to the management of a prescribed water resource; or

                  (ii)         to the management of any effect that the taking or using of water may have; or

                  (iii)         to the restoration or rehabilitation of any part of the natural resources of the State, on account of the taking or using of water; and

            (b)         it is not fair or reasonable that all persons who have water management authorisations in relation to the water resource should contribute, or contribute to the same extent, to the amount needed for that purpose; and

            (c)         the relevant regional NRM plan has identified a levy under this section as an appropriate way to raise money for the purpose concerned,

the Minister may, by notice in the Gazette, declare a levy (a "special purpose water levy ) that is payable by those persons specified in the notice.

        (2)         A special purpose water levy may be declared—

            (a)         on the basis that it will apply for a specified period corresponding to 1 or more financial years; or

            (b)         on the basis that it will apply until brought to an end by the Minister by notice in the Gazette.

        (3)         A person cannot be specified in a notice under subsection (1) unless, at some time during the period of 1 month immediately preceding publication of the notice, he or she held a water management authorisation that relates to the water resource.

        (4)         The Minister may only declare a special purpose water levy if a majority of the persons named in the notice have given their consent to it in writing but if a majority do consent then all of the persons named are primarily liable for the levy even though any entitlement to which a relevant water management authorisation relates has subsequently ceased or otherwise come to an end.

        (5)         The consent must be in a form prescribed by regulation and must include the following information:

            (a)         the amount of the proposed levy at the time of its declaration and the amount that imposition of the levy is expected to raise during a specified period of at least 12 months; and

            (b)         the purpose for which money raised by the levy will be used; and

            (c)         the names of the persons to be specified in the notice who will be primarily liable to pay the levy; and

            (d)         if the levy is to apply for more than 1 financial year—whether the levy may or will be altered from year to year and, if so, the basis on which an alteration will be made.

        (6)         The Minister must serve the form of consent on all persons to be named in the notice as being primarily liable for the levy.

        (7)         For the purpose of determining whether a majority of persons have given their consent to a levy, 2 or more persons who would be primarily liable for the levy in respect of the same water management authorisation or the same land or business will be counted as 1 person.

        (8)         For the purpose of determining whether consent has been given, all of the persons (if more than one) who would be primarily liable for the levy in respect of the same water management authorisation or the same land or business must give their consent.

        (9)         A form of consent that purports to have been signed by a person who will be liable to pay a special purpose water levy must, in the absence of proof to the contrary, be taken in proceedings before a court or other tribunal to have been signed by that person.

        (10)         Unless the contrary intention appears, this Division applies to and in relation to a special purpose water levy as though it were a levy declared under section 101 , subject to any modifications or exclusions prescribed by the regulations.

        (11)         The naming of the persons who will be primarily liable for a special purpose water levy in a notice under subsection (1) does not exclude the liability for the levy under section 104 of an existing owner of land or a person who subsequently owns or occupies the land.

        (12)         Liability for a special purpose water levy is in addition to liability for a levy under section 101 .

        (13)         Nothing in this section limits the ability of the Minister to declare differential levies under section 101 on the bases set out in that section.