Western Australian Consolidated Regulations

WASTE AVOIDANCE AND RESOURCE RECOVERY REGULATIONS 2008 - REG 18

18 .         Return and payment of levy

        (1)         The levy is payable —

            (a)         by a licensee not later than 28 days after the end of each return period; and

            (b)         in any other case, not later than 28 days after the liable person is notified in writing by the CEO that a levy of the amount specified in the notice is payable.

        (2)         A licensee, from the details entered in the records referred to in regulation 17 and any estimate made under the Waste Avoidance and Resource Recovery Levy Regulations 2008 regulation 9 or  11, must —

            (a)         make a return in the approved form in respect of each return period setting out details of waste received; and

            (b)         lodge the return with the CEO.

        Penalty: a fine of $2 000.

        (3)         The return must be accompanied by a remittance for the amount of the levy payable on the waste to which that return relates.

[ 19.                 Deleted in Gazette 1 Jul 2011 p. 2721.]