Large - scale generation shortfall charge
(1) Large - scale generation shortfall charge for a year is payable:
(a) if, on or before 14 February in the next year, the liable entity lodges a large - scale generation shortfall statement for that year--on that day; or
(b) if, after that day, the liable entity lodges a large - scale generation shortfall statement for that year--on the day on which the statement is lodged.
Note: For when large - scale generation shortfall charge is payable if the liable entity does not lodge a large - scale generation shortfall statement, see subsection 48(4).
Small - scale technology shortfall charge
(2) Small - scale technology shortfall charge for a year is payable:
(a) if, on or before 14 February in the next year, the liable entity lodges a small - scale technology shortfall statement for that year--on that day; or
(b) if, after that day, the liable entity lodges a small - scale technology shortfall statement for that year--on the day on which the statement is lodged.
Note: For when small - scale technology shortfall charge is payable if
the liable entity does not lodge a small - scale technology shortfall
statement, see subsection 48B(4).