Clause 4

in subsection (7), replace “, and the waterborne tax must be of such amount and payable at such times as the Minister may, by order in the Gazette, prescribe” with “in accordance with an order under subsection (7A) (read with subsection (8))”;

after subsection (7), insert —“(7A) The Minister may, by order in the Gazette, prescribe —

the types or descriptions of premises in connection with which the waterborne tax is payable;

the amount of the waterborne tax; and

the time of payment of the waterborne tax.”;

in subsection (8)(a), after “premises”, insert “in connection with which the waterborne tax is payable”;

in subsection (9)(b), after “premises”, insert “(whether or not by the Board)”;

in subsection (9), after paragraph (b), insert —“(ba)where an occupier of the premises extracts water —

the volume of extracted water or water derived from the extracted water that is used by the occupier (whether or not at the premises at which the water is extracted); and

the volume of extracted water or water derived from the extracted water that is supplied by the occupier to any other person;”;

after subsection (9), insert —“(9A) Where the calculation of the waterborne tax is based on the volume of water under subsection (9)(b), (ba) or (c), the Minister may, in the order under subsection (7A), further prescribe for any volume to be excluded from the volume under subsection (9)(b), (ba) or (c) (as the case may be) in calculating the waterborne tax payable, in the circumstances prescribed in the order.”; (g)replace subsection (10) with —“(10) For the purposes of subsection (7), the Minister may, in the order under subsection (7A), prescribe different amounts of waterborne tax for persons differently situated, including different amounts of waterborne tax for —

different volumes of water supplied (whether or not supplied by the Board);

different volumes of extracted water or water derived from extracted water used or supplied; (c)different circumstances of use or supply of different types or descriptions of water; and

estimates of different volumes of used water (including sewage, waste matter and effluent) disposed of.”; and

replace subsection (13) with —“(13) The Board may, with the Minister’s approval, grant any amount of rebate on, or waive the payment of any amount of —

any price charged by the Board under subsection (1) to any person or class of persons; or

any waterborne tax payable under subsection (7) by any person or class of persons,as the Board may determine.(14) To avoid doubt, a rebate or waiver under subsection (13) need not be published in the Gazette.(15) Any order made under subsection (7A) must be presented to Parliament as soon as possible after publication in the Gazette.”.