After section 104
insert:
105A. Regulations for cost recovery
(1) Regulations may be
made under section 104 to provide for a levy, which may be of the nature
of a tax, to be payable to the State for the costs of administering this Act.
(2) To the extent that
the regulations provide for a levy that is a tax, the regulations may impose
the tax.
(3) The regulations
may deal with —
(a) the
circumstances in which liability to pay the levy is imposed;
(b) how
the amount of the liability is to be assessed;
(c) on
whom liability is imposed to pay the amount assessed, when payment becomes
due, and how payment is to be made;
(d) who
is exempt or partially exempt from liability to pay the amount assessed and
the conditions to which an exemption, or partial exemption, is subject;
(e)
rights to object to an assessment and how the objection is to be dealt with;
(f) the
consequences of failure to pay an amount in accordance with the regulations,
which may include the imposition of an increase in the amount of an
outstanding liability and may include interest;
(g) how
an amount outstanding may be recovered.
(4) The regulations
may —
(a)
provide for the keeping of records and the provision of information to
facilitate the administration of the provisions for the levy;
(b)
provide for the authorisation of persons to perform functions for the purpose
of investigating and enforcing compliance with the provisions for the levy
and, for those purposes, give authorised persons functions, which may include
functions of a kind comparable to a kind of functions that this Act gives to
an inspector.
(1) An agency special
purpose account under the Financial Management Act 2006 section 16 is to be
established for the department and called the Mines Safety Account.
(2) The Mines Safety
Account is to be credited with any levy paid under regulations mentioned in
section 105A(1) including any additional outstanding liability and
interest as mentioned in section 105A(3)(f).
(3) Moneys held in the
Mines Safety Account are to be applied in payment of the costs of
administering this Act.