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PLANNING AND ENVIRONMENT ACT 1987 - SECT 96V No refund of levy except in cases of mathematical error

PLANNING AND ENVIRONMENT ACT 1987 - SECT 96V

No refund of levy except in cases of mathematical error

    (1)     A person who has paid a levy under this Division is not entitled to a refund of the whole or any part of the levy except where there has been a mathematical error in calculating the amount of the levy by reference to the estimated cost of the development stated in the notice given to the Commissioner under section 96S(1)(a).

    (2)     Without limiting subsection (1), a person who has paid a levy under this Division is not entitled to a refund of the whole or any part of the levy—

        (a)     if the estimated cost of the development decreases after the levy is paid; or

        (b)     if the permit application to which the levy relates is not subsequently made, lapses or is refused or withdrawn; or

        (c)     if, at the time the permit application is made, the threshold amount has increased from the threshold amount at the time the levy was paid; or

        (d)     if the permit application to which the levy relates is granted and the permit is subsequently cancelled.

    (3)     Any refund under subsection (1) is to be paid from the Consolidated Fund which is appropriated by this section to the necessary extent.

S. 96W inserted by No. 40/2014 s. 35.