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COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 - SECT 8

Remission of additional levy

  (1)   If additional levy is payable by a person under section   7 in relation to an amount of levy, the person may request the Corporation in writing to remit the additional levy or a part of the additional levy.

  (2)   If such a request is made and:

  (a)   the Corporation is satisfied that:

  (i)   the circumstances that contributed to the delay in payment of the levy were not due to, or caused directly or indirectly by, an act or omission of the person; and

  (ii)   the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; or

  (b)   the Corporation is satisfied that:

  (i)   the circumstances that contributed to the delay in payment of the levy were due to, or caused directly or indirectly by, an act or omission of the person; and

  (ii)   the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and

  (iii)   having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional levy or part of the additional levy; or

  (c)   the Corporation is satisfied that there are special circumstances because of which it would be fair and reasonable to remit the additional levy or part of the additional levy;

the Corporation may remit the additional levy or part of the additional levy.

  (3)   The Corporation must give to the person who made the request written notice of the Corporation's decision on the request.

  (4)   If the Corporation does not make a decision on the request within 30 days after the request is made, the Corporation is taken for the purposes of this section to have made a decision refusing the request.

  (5)   Notice of the Corporation's decision on a request must include a statement to the effect that:

  (a)   subject to the Administrative Review Tribunal Act 2024 , application may be made by or on behalf of the person who made the request to the Administrative Review Tribunal for review of the decision; and

  (b)   that person may request a statement of reasons for the decision under that Act.

  (6)   A failure to comply with a requirement of subsection   (5) in relation to a decision does not affect the validity of the decision.

  (7)   Subject to the Administrative Review Tribunal Act 2024 , an application may be made to the Administrative Review Tribunal by a person who has made a request under subsection   (1) for review of a decision by the Corporation on the request.

  (8)   In subsection   (7):

"decision" has the same meaning as in the Administrative Review Tribunal Act 2024 .



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