South Australian Consolidated Regulations South Australian Consolidated Regulations (1) In this
regulation—
"donation" means a gift for no consideration.
"environmental donations entitlement" means an environmental
donations entitlement under the Natural Resources Management (General)
Regulations 2005 .
(2) For the purposes
of section 114 of the Act—
(a) the
donation of the whole or a part of a water access entitlement or a water
allocation to the holder of an environmental donations entitlement (for water
to be used for environmental purposes); and
(b) the
variation of conditions attached to a water licence or water allocation so
that the licence or the water allocation will become an
environmental donations entitlement,
are recognised as natural resources management practices on which an
application for a refund of a water levy may be based.
(3) The maximum
proportion of a water levy that may be subject to a refund
(the "eligible levy amount") is equal to the proportion of the allocation or
water access entitlement donated, or within the ambit of the relevant
condition, in the manner contemplated by subregulation (2).
(4) The amount of any
refund will be determined according to the following table:
|
Date within the relevant financial year on which the donation or variation of
conditions takes effect |
Percentage of eligible levy amount payable |
|
1 July—10 July |
100 |
|
11 July—31 October |
75 |
|
1 November—31 January |
50 |
|
1 February—31 March |
25 |
|
1 April—30 June |
0 |