24K   Annual assessment notice

(1)  The Commissioner must give to each local council that is required to make a SES contribution in a financial year an assessment notice for that year.

(2)  The assessment notice must state the following:

(a)  the amount of the SES contribution payable by the local council for the financial year,

(b)  the amount of any SES contribution instalments already paid by the local council for the financial year,

(c)  if the amount of the SES contribution payable by the local council for the financial year is more than the total amount of the SES contribution instalments already paid by the local council for the financial year:

(i)  the number of SES contribution instalments remaining to be paid for the financial year, and

(ii)  the amount payable for each remaining SES contribution instalment,

(d)  if the amount of the SES contribution payable by the local council for the financial year is less than the total amount of the SES contribution instalments already paid by the local council for the financial year, the amount of money to be refunded to the local council.

(3)  If the assessment notice states that the amount of the SES contribution payable by the local council for the financial year is less than the SES contribution instalments already paid by the local council for that year, the Commissioner must refund the outstanding amount to the local council not later than 30 June in that year.