Page 2553 - Week 06 - Thursday, 23 June 2011
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(5) The commissioner for revenue must remit the amount determined under subsection (3) for the lease variation charge for the chargeable variation.
278D When commissioner must remit lease variation charge—environmental remediation
(1) This section applies if—
(a) a development application for a chargeable variation of a nominal rent lease is approved; and
(b) it is a condition of the approval that the lessee carry out remediation of the land under the lease; and
(c) any circumstances determined by the Minister apply to the variation.
(2) The Minister may determine—
(a) circumstances for subsection (1) (c); and
(b) criteria for working out the cost to the lessee of the remediation of the land.
(3) The Treasurer may determine an amount to be remitted for a lease variation charge, having regard to any criteria determined under subsection (2) (b).
(4) A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(5) The commissioner for revenue must remit the amount determined under subsection (3) for the lease variation charge for the chargeable variation.
(6) In this section:
remediation—see the Environment Protection Act 1997, dictionary.
278E When commissioner must remit lease variation charges—other
(1) The Minister may determine circumstances in addition to section 278 to section 278D in which an amount of a lease variation charge for a chargeable variation of a nominal rent lease must be remitted.
(2) The Treasurer may determine an amount to be remitted for a lease variation charge for a chargeable variation in a circumstance determined by the Minister.
(3) A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(4) The commissioner for revenue must remit the amount determined under subsection (2) for the lease variation charge for the chargeable variation.
278F When commissioner must remit lease variation charges—chargeable variations generally
(1) The Treasurer may determine, for a financial year, an amount to be remitted for each lease variation charge for a chargeable variation for which a notice of assessment has been given under section 276C in the financial year.
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