Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes

PART 3-17 - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY

Division 125 - General provisions relating to Laminaria and Corallina decommissioning levy

SECTION 125-1 WHAT THIS DIVISION IS ABOUT

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You must give the Commissioner a return relating to Laminaria and Corallina decommissioning levy if you are a leviable entity for a financial year.

An amount of levy is due and payable 21 days after the day the Commissioner gives you a notice of assessment.

This Division contains other rules relating to the administration of the levy, including rules dealing with charges and assessments.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
125-5	Returns
125-10	When Laminaria and Corallina decommissioning levy and related charges are due and payable
125-15	Assessments of Laminaria and Corallina decommissioning levy