Document ID: chunk:federal_register_of_legislation:C2005A00042:clause:1_10
Version: federal_register_of_legislation:C2005A00042
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 11759–12760

10  Liability for levy in respect of disposals during the 2004‑2005 financial year

 (1) If a chemical product was registered in any jurisdiction during the whole or any part of the financial year beginning on 1 July 2004, then, subject to subsection (2), levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during that year.

 (2) Levy is not payable under subsection (1) in respect of leviable disposals of a particular chemical product during the year if the total leviable value in respect of the product for that year is less than $100,000.

 (3) Subject to subsection (4), the interested person in relation to the chemical product is liable to pay the levy.

 (4) If the chemical product was registered as mentioned in subsection (1) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.