(1) A person is liable to pay celebrant registration charge to the Commonwealth in respect of a financial year if:
(a) the person:
(i) is a marriage celebrant on 1 July in that financial year (except if paragraphs (1A)(b) and (c) apply in relation to the person on that day); or
(ii) becomes a marriage celebrant later in that financial year; or
(iii) is liable to pay the charge under subsection (1A); and
(b) the person has not, before the end of the charge payment day, been granted an exemption from liability to pay the charge.
The charge must be paid by the end of the charge payment day.
Note: For the imposition and rate of the charge, see the Marriage (Celebrant Registration Charge) Act 2014 .
Marriage celebrants appealing decision to be deregistered
(1A) A person is liable to pay celebrant registration charge to the Commonwealth in respect of a financial year if:
(a) the person is a marriage celebrant on 1 July of that financial year; and
(b) before that day:
(i) the Registrar decided to deregister the person as a marriage celebrant; and
(ii) the person applied to the Administrative Review Tribunal for review of the decision; and
(c) that application, or any later application to a court that relates to that application, has not been finally determined by that day; and
(d) that or any later application is finally determined in that financial year; and
(e) after the application is finally determined, the person is not deregistered.
Notice of charge
(2) The Registrar of Marriage Celebrants must, in respect of a financial year, send each person who is liable to pay the celebrant registration charge in respect of the financial year a written notice that:
(a) specifies:
(i) the amount of celebrant registration charge that is payable by the person (unless the person is granted an exemption); and
(ii) the charge payment day (being a day that is at least 30 days after the day on which the notice is sent); and
(b) complies with any other requirements prescribed by the regulations relating to the content of the notice, or how it is to be sent.
Exemptions
(3) The regulations may do all or any of the following:
(a) provide for the granting of exemptions, on grounds specified in the regulations, from liability to pay celebrant registration charge in respect of a financial year;
(b) require a fee to be paid in respect of an application for an exemption;
(c) provide for internal review of decisions to refuse to grant exemptions.
(4) Regulations made for the purpose of paragraph (3)(b) may specify a fee, or provide for a fee to be determined by the Minister by legislative instrument.
(5) Regulations made for the purpose of paragraph (3)(c) must provide that the outcome of an internal review of a decision (the original decision ) is either:
(a) that the original decision is confirmed; or
(b) that a different decision is substituted for the original decision, with effect from the time when the original decision was made.
Charge debt due to the Commonwealth
(6) An amount of celebrant registration charge that a person is liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent jurisdiction.