Surcharges

 

Interpretation

Imposition of surcharge

Appeal against surcharge

Withdrawal or Variation of surcharge

Recovery of surcharge

 

(Financial Management Act 2004 s(67)-s(71))

 

Authority to impose a surcharge

When a surcharge may be imposed

Surcharge action to be taken

Rate of recovery

Reporting

 

(Finance Instructions 2005 s(73-77))