Liquor Regulation 2008
5L Re-assessment of periodic licence fee
(1) The Secretary may re-assess a periodic licence fee at the request of the licensee or on the Secretary’s own initiative. Any such request must be made no later than 56 days after 29 May (that is, no later than the date on which the licence would otherwise be cancelled for late payment under section 58B of the Act).(2) If the Secretary is satisfied that an error was made in an assessment of the periodic licence fee (including an assessment based on an incorrect knowledge of the relevant circumstances), the Secretary may re-assess the periodic licence fee and send a further notice to the licensee concerned.(3) The further notice is to include the following:(a) a statement as to the amount of re-assessed periodic licence fee,(b) if the licensee has not paid the initially assessed periodic licence fee—the due date for the payment of the re-assessed periodic licence fee (being a date no later than 56 days after 29 May),(c) if the licensee has paid the initially assessed periodic licence fee and the amount of the re-assessed fee is greater than the amount of the initially assessed fee—the due date for the payment of the difference in amounts (being a date no later than 56 days after 29 May).(4) If the licensee has paid the initially assessed periodic licence fee and the amount of the re-assessed periodic licence fee is less than the amount of the initially assessed fee, the Secretary is to refund the difference to the licensee.