Commentary on Sections Section 6: The levy: supplementary provisions
Section 6 sets out conditions relating to the levy, which will be supplemented by regulations relating to the rate and when the levy is payable.
Subsection (3) provides that any amount owed to the Commissioner under the levy may be recovered as a debt.
Subsection (4) requires the Department to include in the levy regulations provisions to calculate the amount of the levy owed by each professional body, to consult with them on that amount, and to notify them of their liability to pay an amount of levy at the relevant time.
Subsection (5) provides that the levy regulations may make provision about the collection and recovery of the levy, when an amount of it may be waived, and may set out interest charges where the levy is no paid on time.