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BUILDING ACT 1993 - SECT 205L

Authority may reassess levy after building permit issued

    (1)     The Authority may reassess the amount of building permit levy required to be paid in relation to building work after a building permit for that work has been issued because—

        (a)     of a variation made to the building work which has resulted in an increase in the estimated cost of the building work; or

S. 205L(1)(b) amended by Nos 43/2019 s. 20(1), 31/2020 s. 57E(1).

        (b)     the estimate under section 205I(1) or (4) by the relevant building surveyor of the cost of the building work was incorrect; or

S. 205L(1)(c) amended by No. 31/2020 s. 57E(2).

        (c)     the Authority considers that the information provided by the applicant in the application for the building permit required under section 205H(1) or (1AA) was incorrect or misleading.

S. 205L(1A) inserted by No. 43/2019 s. 20(2).

    (1A)     If a staged permit has been issued, the Authority may also reassess the amount of building permit levy imposed by section 205G(2A) after a building permit for the final stage of the building work has been issued because—

        (a)     of a variation made to the building work which has resulted in an increase in the cost of the whole of the building work; or

        (b)     the estimate under section 205I(2) or (3) of the cost of the whole of the building work was incorrect; or

        (c)     the Authority considers that the information provided by the applicant in the application for the building permit required under section 205H(1A) was incorrect or misleading.

    (2)     An amount of building permit levy reassessed under this section is to be calculated on the cost of the building work in accordance with section 205G.

    (3)     The Authority may reassess an amount of building permit levy under subsection (1) no later than 5 years after the later of the following—

        (a)     the issue of an occupancy permit required by the building permit;

        (b)     a certificate of final inspection for the building work;

        (c)     the date of practical completion of the building work.

S. 205LA inserted by No. 21/2017 s. 70.



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