ABORIGINAL LAND RIGHTS ACT 1983 - SECT 42U Payment of community development levy amounts

ABORIGINAL LAND RIGHTS ACT 1983 - SECT 42U

42U Payment of community development levy amounts

(1) Amounts of community development levy collected by the Chief Commissioner of State Revenue are to be paid to the New South Wales Aboriginal Land Council by the Chief Commissioner as agreed between the Council and the Chief Commissioner.

Note : The Taxation Administration Act 1996 (other than Part 4 of that Act), which includes provisions relating to the collection, payment and non-payment of tax, applies to the community development levy. The Chief Commissioner of State Revenue will be responsible for the collection of the community development levy.

(2) The Chief Commissioner of State Revenue may retain from the community development levy collected by the Chief Commissioner amounts for payment of the Chief Commissioner's costs in relation to the Chief Commissioner's functions relating to the levy.

(3) Any such costs are to be in accordance with an agreement between the Chief Commissioner of State Revenue and the New South Wales Aboriginal Land Council.

(4) The New South Wales Aboriginal Land Council must pay to the New South Wales Aboriginal Land Council Community Fund established under section 149A amounts of community development levy received from the Chief Commissioner.

(5) The New South Wales Aboriginal Land Council must also pay to that Fund an additional amount equal to the amount of community development levy paid by the Chief Commissioner of State Revenue to the Council under this section.

(6) The additional amount payable by the New South Wales Aboriginal Land Council under subsection (5) must be paid not later than 28 days after receipt by the Council of a payment of levy under this section.

(7) Amounts of community development levy are to be paid in accordance with this section, despite any provision of the Taxation Administration Act 1996 .