Section 215 — Health and Safety at Work Act 2015: Regulations relating to levies

215 Regulations relating to levies (1) The Governor-General may, by Order in Council, made on the recommendation of the Minister, make regulations prescribing levies for the purposes of recovering the costs of the regulator that relate to its functions in respect of authorisations granted under this Act. (2) The regulations may— (a) prescribe different levies for different classes of persons: (b) provide for the method by which the levies will be calculated: (c) specify the criteria and other requirements by and against which the levies will be set or reset: (d) provide for the payment and collection of the levy: (e) state whether or not the persons collecting the levy are entitled to recover the cost of collection and, if the persons are entitled to do so, specify the maximum rate of collection costs: (f) exempt any person or classes of persons from paying the levies: (g) provide for waivers or refunds of the whole or any part of the levies: (h) provide for any other matters that are necessary or desirable to set, calculate, administer, collect, and enforce the levies, including (without limitation),— (i) the returns to be made to the regulator for the purpose of enabling or assisting in the determination of the amounts of levy payable: (ii) the circumstances in which, and conditions subject to which, persons may be allowed extensions of time for paying the levies: (iii) the keeping and retention of accounts, statements, or records specified by the regulator for a specified period for the purpose of ascertaining whether regulations are being complied with: (iv) the establishment of a dispute resolution process for disputes relating to levies, including the appointment of persons to resolve the disputes, the procedures to be followed by those persons, and the remuneration of those persons. (3) If an exemption is provided under subsection (2)(f), the reasons for it must be set out in the explanatory note of the regulations. (4) Before making a recommendation under this section, the Minister must— (a) receive advice from WorkSafe on the proposed levy; and (b) consult in accordance with section 217 .