Taxation Administration Act 1953
Note: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesYou 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.
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 |
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