Penalties for late lodgement and/or payment of environmental authorisation fees and waste levies
On 1 July 2010, the Environment Protection Regulations 2009 introduced late lodgement and late payment penalties for authorisation holders. The penalty for late lodgement and/or late payment will be $300 or 5% of the annual authorisation fee (whichever is higher) for each month (or part of that month) for which the default continues.
While the majority of EPA authorisation (Licence, Exemption and Works Approval) holders pay their fees on time, those who are late in lodging their documents or paying their fees impact on our ability to undertake our role as South Australia’s environmental regulator.
The financial penalties may apply to those who:
- fail to lodge an annual return 90 days prior to the anniversary date
- fail to pay an annual authorisation fee by the anniversary date
- fail to apply for renewal of authorisation 90 days prior to the expiry date
- fail to pay annual authorisation instalment fees by the due date.
The new penalties also apply to authorisation holders who pay the waste levy and fail to make a levy payment within 28 days of the end of the preceding month. For the late payment of waste levies the penalty will be $300 or 5% (whichever is higher) of the amount due for each month (or part of that month) for which the default continues.
Authorisation holders who may have difficulty in paying their fees on time can contact Manager, Licensing and Regulatory Services on (08) 8204 9119 to discuss payment options, but they must make contact before the due date in order to avoid late fees.