Western Australian Consolidated Acts

MINES SAFETY AND INSPECTION ACT 1994 - SECT 105A

105A .         Regulations for levy for costs of administering Act

        (1)         Regulations may be made under section 104 to provide for a levy, which may be of the nature of a tax, to be payable to the State for the costs of administering this Act.

        (2)         To the extent that the regulations provide for a levy that is a tax, the regulations may impose the tax.

        (3)         The regulations may deal with —

            (a)         the circumstances in which liability to pay the levy is imposed;

            (b)         how the amount of the liability is to be assessed;

            (c)         on whom liability is imposed to pay the amount assessed, when payment becomes due, and how payment is to be made;

            (d)         who is exempt or partially exempt from liability to pay the amount assessed and the conditions to which an exemption, or partial exemption, is subject;

            (e)         rights to object to an assessment and how the objection is to be dealt with;

            (f)         the consequences of failure to pay an amount in accordance with the regulations, which may include the imposition of an increase in the amount of an outstanding liability and may include interest;

            (g)         how an amount outstanding may be recovered.

        (4)         The regulations may —

            (a)         provide for the keeping of records and the provision of information to facilitate the administration of the provisions for the levy;

            (b)         provide for the authorisation of persons to perform functions for the purpose of investigating and enforcing compliance with the provisions for the levy and, for those purposes, give authorised persons functions, which may include functions of a kind comparable to a kind of functions that this Act gives to an inspector.

        [Section 105A inserted by No. 45 of 2009 s. 4.]