Victorian Current Acts

PLANNING AND ENVIRONMENT ACT 1987 - SECT 201SY

The Commissioner must issue to a person who is or may be liable to pay a growth areas infrastructure contribution a certificate of release of that liability if the person has applied in accordance with section 201SX and—

S. 201SY(a) amended by No. 40/2016 s. 48.

        (a)     the Commissioner is satisfied that the person has paid the whole contribution and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997 ; or

        (b)     if the person has deferred the payment of the whole or part of the contribution under Subdivision 3, the Commissioner is satisfied that—

              (i)     the person has paid the deferred contribution and any interest under Subdivision 3 relating to that contribution and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997 ; or

              (ii)     the person has been granted a reduction under Division 3 of the whole or part of the liability to pay the contribution and the interest under Subdivision 3 relating to that contribution, and the person has paid, in the case of a part reduction, any part of the contribution and related interest remaining after the reduction and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997 ; or

S. 201SY(b)(iii) amended by No. 31/2011 s. 27(2).

              (iii)     the liability of the person to pay the contribution has been extinguished under section 201SMAA or 201SOB; or

        (c)     if the person has been given an approval under Subdivision 4 for the staged payment of the contribution and—

              (i)     the Commissioner is satisfied that person has paid the whole contribution, the interest payable under  section 201SV and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997 ; or

              (ii)     the liability of the person to pay the contribution has been extinguished under section 201SRA; or

        (d)     the Commissioner is satisfied that the person has been granted a reduction under Division 3 of the whole or part of the liability to pay the contribution and the person has paid, in the case of a part reduction, any part of the contribution remaining after the reduction and any applicable interest or penalty tax imposed under Part 5 of the Taxation Administration Act 1997 .

S. 201SZ inserted by No. 23/2010 s. 9.