117A   Annual assessment notice

(1)  The Commissioner must give to each insurance company that is required to make a rural fire brigade contribution in a financial year an assessment notice for that year.

(2)  The assessment notice must state the following:

(a)  the amount of the rural fire brigade contribution payable by the insurance company for the financial year,

(b)  the amount of any rural fire brigade contribution instalments already paid by the insurance company for the financial year,

(c)  if the amount of the rural fire brigade contribution payable by the insurance company for the financial year is more than the rural fire brigade contribution instalments already paid by the company for the financial year:

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

(ii)  the amount payable for each remaining rural fire brigade contribution instalment,

(d)  if the amount of the rural fire brigade contribution payable by the insurance company for the financial year is less than the rural fire brigade contribution instalments already paid by the company for the financial year, the amount of money to be refunded to the company.

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