"collected amount" means an amount that is collected by a holder of a chargeable permission from a visitor on account of charge payable by the visitor.

"penalty amount" means an amount payable under subsection 39FA(2).

"visitor" has the meaning given by the regulations.

3 Subsection 39B(1)

Repeal the subsection, substitute:

Liability

(1)

If a chargeable permission is granted or transferred to a person, then whomever of the following persons is prescribed by the regulations is liable to pay a charge on the grant or transfer:

(a) the person who is the holder of the chargeable permission;
(b) a visitor who is provided a service by the holder of the chargeable permission under the permission.
4 After section 39D

Insert:

39DA Payment of charge by chargeable permission holders

Charge payable by a holder of a chargeable permission is payable to the Authority on behalf of the Commonwealth.

39DB Payment of charge by visitors

Charge payable by a visitor in relation to a chargeable permission is payable to the holder of the chargeable permission on behalf of the Commonwealth.

Note: Under Division 2A, the holder is required to collect charge payable by a visitor and pay it to the Authority.

5 At the end of section 39E

Add:

(3)

The regulations may provide that charge is due and payable at different times for visitors and holders of chargeable permissions.

6 After Division 2 of Part VA

Insert:

39FA Chargeable permission holders must collect charge payable by visitors

Offence for failing to collect charge

(1)

If:

(a) a holder of a chargeable permission provides a service to a visitor under the permission; and
(b) charge is due and payable by the visitor in relation to the permission;

then the holder must collect the charge from the visitor.

Penalty: 50 penalty units.

Penalty for failing to collect charge

(2)

A holder of a chargeable permission who does not collect charge as required by subsection (1) must pay to the Authority, on behalf of the Commonwealth, a penalty (the penalty amount ) equal to the amount of the charge.

(3)

The penalty amount is due and payable at the time when, if the charge had become a collected amount, the holder would have had to pay the collected amount to the Authority.

(4)

If 2 or more persons (the holders ) are liable to pay the same penalty amount because a chargeable permission is held by them jointly, the holders are jointly and severally liable to pay the penalty amount.

(5)

The penalty amount is in addition to any penalty imposed by a court for an offence against subsection (1).

(6)

If a person is convicted before a court of an offence against subsection (1), the court may order the person to pay to the Authority, on behalf of the Commonwealth, an amount equal to the sum of:

(a) a penalty amount that the person is liable to pay; and
(b) a late payment penalty that is payable by the person on the penalty amount.

(7)

An amount a person is ordered to pay under subsection (6) is in addition to the penalty imposed on the person for an offence against subsection (1).

39FB Chargeable permission holders must pay collected amounts to the Authority on time

(1)

A holder of a chargeable permission must pay a collected amount to the Authority before or on the day it is due and payable.

Penalty: 10 penalty units.

Note: If the holder does not pay the collected amount to the Authority before or on the day it is due and payable, the obligation to pay the amount to the Authority continues after the due day, with daily offences being committed until the obligation is complied with (see section 4K of the Crimes Act 1914 ).

(2)

Subsection 4K(2) of the Crimes Act 1914 ceases to apply in relation to an offence against subsection (1) of this section on the 21st day after the day on which the collected amount is due and payable.

Note: Because of this subsection, 200 penalty units is the maximum penalty that can be imposed for offences against subsection (1).

(3)

If a person is convicted before a court of an offence against subsection (1), the court may order the person to pay to the Authority, on behalf of the Commonwealth, an amount equal to the sum of:

(a) a collected amount that the person is liable to pay; and
(b) a late payment penalty that is payable by the person on the collected amount.

(4)

An amount a person is ordered to pay under subsection (3) is in addition to the penalty imposed on the person for an offence against subsection (1).

39FC Chargeable permission held jointly—joint and several liability of holders

If 2 or more persons (the holders ) are liable to pay the same collected amount because a chargeable permission is held by them jointly, the holders are jointly and severally liable to pay the collected amount.

39FD Payment of collected amounts

A collected amount is payable by the holder of a chargeable permission to the Authority on behalf of the Commonwealth.

39FE When collected amount is due for payment

A collected amount is due and payable at such time as is ascertained in accordance with the regulations.

7 Subsection 39G(1)

After "a person", insert "(other than a visitor)".

8 Subsection 39G(1)

Before " late ", insert "the".

9 After subsection 39G(1)

Insert:

(1A)

If a collected amount payable by a person remains unpaid after the time when it became due for payment, the person is liable to pay, by way of penalty, an amount (the late payment penalty ) calculated at the rate of 20% per annum on the amount unpaid, computed from that time.

(1B)

If a penalty amount payable by a person remains unpaid after the time when it became due for payment, the person is liable to pay, by way of penalty, an amount (the late payment penalty ) calculated at the rate of 20% per annum on the amount unpaid, computed from that time.

10 Section 39H

Omit "Charge and late payment penalty are", substitute "Late payment penalty is".

Note: The heading to section 39H is altered by omitting "charge and".

11 Subsection 39I(1)

Before "39H", insert "39DA, subsection 39FA(2), section 39FD or".

12 After paragraph 39J(1)(a)

Insert:

(aa) a collected amount that is due and payable;
(ab) a penalty amount that is due and payable;
13 Paragraph 39K(1)(a)

After "charge", insert ", collected amounts, penalty amounts".

14 At the end of Division 3 of Part VA

Add:

39KA Application of the Financial Management and Accountability Act 1997

The Financial Management and Accountability Act 1997 does not apply in relation to charge, collected amounts, penalty amounts and late payment penalties.

15 Subsection 39P(1)

After "a person", insert "who holds a chargeable permission".

16 Paragraph 39P(1)(a)

Omit "the person's", substitute "a person's".

17 Subsection 39P(1)

After "charge" (wherever occurring), insert "or to pay a collected amount".

18 After section 39P

Insert:

39PA Custody and banking of collected amounts etc.

(1)

The regulations may make provision for and in relation to:

(a) the custody of collected amounts; and
(b) the banking of collected amounts; and
(c) the keeping of accounts in relation to collected amounts; and
(d) the application of interest, or other amounts, derived from the custody or banking of collected amounts.

(2)

Without limiting paragraph (1)(d), regulations made for the purpose of that paragraph may prescribe that interest, or other amounts, derived from the custody or banking of collected amounts be paid to the holder of a chargeable permission who was required to collect those collected amounts.

(3)

The payment of interest, or other amounts, derived from the custody or banking of collected amounts to a holder of a chargeable permission in accordance with regulations made for the purposes of paragraph (1)(d) is to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.

19 Section 39Q

Omit "person", substitute "holder of a chargeable permission".

20 Subsections 39S(1) and (2)

After "charge", insert "or to pay a collected amount".

21 At the end of subsections 39T(1), (2) and (3)

Add "or to pay a collected amount".

22 Subsection 39U(1)

After "charge", insert "or to pay a collected amount".

23 Subsections 61C(1) and (2)

After "subsection", insert "39FA(6), 39FB(3) or".

Part 2—Application of amendments
24 Application

The amendments made by Part 1 of this Schedule apply in relation to services provided after the commencement of this item under chargeable permissions granted or transferred before or after that commencement.