Commonwealth Numbered Acts

CANNED FRUITS LEVY COLLECTION ACT 1979 No. 162 of 1979 - SECT 5

5. (1) Subject to this section, where the liability of a person to pay levy is
not discharged at or before the time when that levy is due and payable, there
is payable by him to the Commonwealth, by way of penalty, in addition to that
levy, an amount calculated at the rate of 10% per annum upon that levy or upon
that part of that levy from time to time remaining unpaid, to be computed from
the time when that levy became due and payable.

(2) A person may make application to the Minister for the remission of a
penalty payable by him under sub-section (1).

(3) Where the penalty to which an application under sub-section (2) relates
does not exceed $500, the Minister may refer the application for decision to
an authorized person.

(4) Where, on an application under sub-section (2), the person dealing with
the application is satisfied that the penalty to which the application relates
should be remitted, either in whole or in part, he shall remit the penalty in
whole or in part, as the case may be, but, if he is not so satisfied, he shall
refuse to remit the penalty.

(5) In sub-section (4), the reference to the person dealing with an
application shall be read as a reference to-

   (a)  the Minister; or

   (b)  if the Minister has referred the application for decision to an
        authorized person-that authorized person.