Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part V · Records, Returns, Assessment and Recovery
21. Period for institution of prosecution for non-payment of departure levy
Feedback & support(1)
Subject to subsection (2), prosecution for an offence under subsection 20(3) may be instituted after the expiry of the period specified in paragraph 20(2)(c).
Departure Levy 19
(2)
No prosecution for an offence under subsection 20(3) shall be instituted against the registered person who has paid the amount of the departure levy due and payable, and the penalty specified under subsection 20(2) within the period specified in the same subsection.
registered person
Defined · s 3
“registered person” means any operator or agent of foreign operator registered under section 15;