Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsection ( 5), there is payable on the first day of a quarter, on account of levy that may become payable for that quarter in respect of a ship, being a ship to which the Levy Act applies other than a foreign - going ship, an amount equal to the amount of levy that may become so payable.
(3) Where:
(a) a foreign - going ship, being a ship to which the Levy Act applies, is in an Australian port at any time during a quarter; and
(b) an amount has not previously become payable under this section on account of levy that may become payable in respect of the ship for that quarter;
a Collector may, by written notice given to the master of the ship , require an amount to be paid on account of levy that may become so payable and, subject to subsection ( 5), there is payable, within such period as is specified in the notice, on account of levy that may become so payable, an amount equal to the amount of levy that may become so payable.
(4) Where an amount is paid to the Commonwealth under this section on account of levy that may become payable in respect of a ship for a quarter, the amount so paid:
(a) shall, if levy becomes payable in respect of the ship for the quarter, be deemed to be payment of the levy; or
(b) shall, if levy does not become so payable, be repaid to the master or owner of the ship.
(5) An amount is not payable under this section on account of levy in respect of a ship for a quarter if the owner or master of the ship satisfies a Collector that levy is not, and is not likely to become, payable in respect of the ship for that quarter.