Commonwealth Consolidated Acts

AGRICULTURAL AND VETERINARY CHEMICAL PRODUCTS (COLLECTION OF LEVY) ACT 1994 - SECT 19

  (1)   Any levy that has not been paid on or before the prescribed date for payment of the levy, or any late payment penalty or understatement penalty that is payable, is:

  (a)   a debt due to the Commonwealth; and

  (b)   payable to the APVMA on behalf of the Commonwealth; and

  (c)   may be sued for and recovered by the APVMA.

  (2)   The APVMA must pay to the Commonwealth any amounts of levy, late payment penalty or understatement penalty received by it.