Queensland Consolidated Acts Queensland Consolidated Acts(1) Where, in the opinion of the commissioner, the fee assessed in respect of any licence was assessed incorrectly, the commissioner may at any time reassess the fee in accordance with the principles of assessing fees under section 24.
(2) Where on a reassessment of a fee under subsection (1) the fee is reduced, the amount overpaid shall be refunded by the commissioner in accordance with the provisions of subsections (3) to (4A).
(3) Where—
(a) during the whole of the period during which the licence in respect of which the licence fee was reassessed (whether or not the licence has ceased to be in force) has been or was in force, it was held by 1 person—the amount to be refunded shall be refunded to that person; or
(b) during the period during which the licence in respect of which the licence fee was reassessed (whether or not the licence has ceased to be in force) has been or was in force, it was held by different persons for different parts of the period—the amount to be refunded shall be refunded to those persons in proportion to the number of days in the period for which each held the licence.
(4) Notwithstanding subsection (3), in a case where—
(a) the licence has not ceased to be in force; and
(b) the commissioner has authorised the applicant to pay the licence fee by instalments; and
(c) 1 or more of the instalments is yet to become due and payable; and
(d) the instalments paid do not exceed the amount of the fee as reassessed;
a refund shall not be made to the holder of the licence in accordance with subsection (3)(a) or (b), but in that case each of the remaining instalments payable in respect of the licence shall be reduced by an amount that bears to the amount that, but for this subsection, would be required to be refunded to that holder under subsection (3) the same proportion as l bears to the number of those remaining instalments.
(4A) However, where the amount that would be required to be refunded exceeds the aggregate amount of the remaining instalments the excess shall be refunded in accordance with subsection (3)(a) or (b), whichever is appropriate.
(5) Where, on a reassessment of a fee under subsection (1), the fee is increased, the additional amount payable by virtue of the reassessment shall be due and payable in accordance with the provisions of subsections (6) and (7).
(6) For the purposes of subsection (5) where—
(a) during the whole of the period during which the licence in respect of which the licence fee was reassessed (whether or not the licence has ceased to be in force) has been or was in force, it was held by 1 person—the additional amount shall be due and payable within 14 days after notice of the reassessment is served on that person; or
(b) during the period during which the licence in respect of which the licence fee was reassessed (whether or not the licence has ceased to be in force) has been or was in force, it was held by different persons for different parts of the period the additional amount shall be due and payable—within 14 days after notice of the reassessment is served on them, by those persons in proportion to the number of days in the period for which each held the licence;
unless, in respect of that additional amount or any part of that additional amount so due and payable by that person or any of those persons, approval has been given under subsection (7) for the payment of that amount or part by instalments.
(7) A person by whom any additional amount or part is payable under subsection (6) may, within 14 days after the service on the person of notice of the reassessment by virtue of which the additional amount or part became so payable by the person, apply to the commissioner for approval to pay that amount or part by instalments, and if the commissioner approves of the amount or part being so paid, it shall be due and payable by that person by such instalments payable at such times as are specified in the instrument of the commissioner's approval.
(8) For the purposes of making the apportionment referred to in subsection (3)(b) or (6)(b), where the licence has not ceased to be in force, the period, in days, for which the licensee who is the holder of the licence at the time of the reassessment has held the licence together with the unexpired period, in days, of the licence shall be deemed to be the period for which that licensee held the licence.