Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995

No. 125, 1995

Compilation No.   9

Compilation date: 13 June 2023

Includes amendments up to: Act No. 94, 2022

Registered: 19 June 2023

About this compilation

This compilation

This is a compilation of the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 that shows the text of the law as amended and in force on 13 June 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

1 Short title 1

2 Commencement 1

2A Definitions 1

3 Interpretation 1

3A Manufacture levy—SGGs 2

4 Manufacture levy—substances other than SGGs 5

5 Regulations 6

Endnotes 7

Endnote 1—About the endnotes 7

Endnote 2—Abbreviation key 9

Endnote 3—Legislation history 10

Endnote 4—Amendment history 12

An Act to impose levies on the manufacture of HCFCs, methyl bromide and SGGs under licences granted under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989
1 Short title

This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995.
2 Commencement

This Act commences on 1 January 1996.
2A Definitions

In this Act:

amount includes a nil amount.

Import Levy Act means the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

Management Act means the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

medical equipment includes pharmaceutical equipment.
3 Interpretation 1

An expression used in this Act has the same meaning in this Act as it has in the Management Act.

 2

Without limiting subsection (1), section 9 (references to scheduled substances and equipment) of the Management Act applies in relation to this Act in the same way as that section applies in relation to the Management Act.

 3

In determining for the purposes of this Act whether a licence allows the licensee to carry out an activity, disregard any suspension of the licence.

Note: For the effect of a licence suspension, see subsection 19D(4) of the Management Act.
3A Manufacture levy—SGGs 1

If:

 a

a controlled substances licence allows the licensee to manufacture SGGs; and

 b

the licensee manufactures an SGG during a reporting period during which the licence is in force;

levy is imposed on the licensee in respect of that manufacture.

Note: This subsection applies only in relation to the manufacture of SGGs that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act).

 2

Subsection (1) does not apply to the manufacture of an SGG in circumstances, or for a purpose, prescribed for the purposes of subsection 13(2) of the Management Act.

 3

Subsection (1) does not apply to the manufacture of an SGG that is to be used for a purpose prescribed by the regulations.

 4

For the purposes of this section, if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period.

 4A

Subsection (4B) applies for the purposes of:

 a

this section and any other section of this or any other Act that relates to this section; and

 b

any regulations made under this or any other Act that relate to this section.

 4B

The quantity of an SGG that is taken to be manufactured is the quantity actually manufactured reduced by the heel allowance percentage for the SGG.

 5

The amount of levy imposed by subsection (1) on a licensee in respect of the manufacture of an SGG in a reporting period is the amount worked out using the following formula:

where:

prescribed rate means the amount prescribed by the regulations for the purposes of this definition.

 7

If:

 a

levy is imposed by subsection (1) on a licensee in respect of the manufacture of an SGG; and

 b

the Minister is satisfied that the SGG:

 i

is to be used in medical equipment; or

 ii

is to be used in the manufacture of medical equipment; or

 iii

is to be used in equipment of a kind prescribed for the purposes of paragraph 13(4)(a) or (6)(a) of the Management Act; or

 v

is to be used for a purpose prescribed by the regulations;

the Minister may, by written notice given to the licensee, determine that the licensee is exempt from the levy.

 9

In making a determination under subsection (7), the Minister must have regard to such matters as are specified in the regulations.

 10

The Minister may, by writing, delegate the Minister’s power under subsection (7) to:

 a

the Secretary; or

 b

an SES employee or acting SES employee in the Department; or

 c

an APS employee who holds, or is acting in, an Executive Level 2, or equivalent, position in the Department.

Note: Sections 34AA to 34A of the Acts Interpretation Act 1901 contain provisions relating to delegations.

 11

In exercising a delegated power, the delegate must comply with any written directions of the Minister.

 12

Before the Governor-General makes regulations for the purposes of a provision mentioned in column 1 of an item in the following table, the Minister must be satisfied of the matter, or one or more of the matters, mentioned in column 2 of that item.
Matters the Minister must be satisfied of before regulations are made Matters the Minister must be satisfied of before regulations are made Matters the Minister must be satisfied of before regulations are made
Item Column 1 Provision Column 2 Matters
1 subsection (3) (a) that it would be impracticable to impose levy on the manufacture of an SGG that is to be used for a purpose to be prescribed by those regulations; or (b) that a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose
2 the definition of prescribed rate in subsection (5) that the effect of this Act and the Import Levy Act will be to recover no more than the Commonwealth’s likely costs of the kind mentioned in paragraph 65D(a), (b), (c) or (ca) of the Management Act, being costs that are unlikely to be offset by fees charged under the Management Act or regulations made under it
3 subparagraph (7)(b)(v) (a) that it would be impracticable to require payment of levy imposed on the manufacture of an SGG that is to be used for a purpose to be prescribed by those regulations; or (b) that a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose
4 Manufacture levy—substances other than SGGs 1

If:

 a

a controlled substances licence allows the licensee to manufacture a substance or substances (other than an SGG); and

 b

the licensee manufactures any such substance during a reporting period during which the licence is in force;

then levy is imposed on the licensee in respect of that manufacture.

Note: This subsection applies only in relation to the manufacture of scheduled substances (other than SGGs) that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act).

 3

For the purposes of subsection (1), if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period.

 3A

For the purposes of this section, the quantity of a substance that is taken to be manufactured is the quantity of the substance that is actually manufactured reduced by the heel allowance percentage for the substance.

 4

The amount of levy imposed by subsection (1) on a licensee in respect of the manufacture of a substance other than an SGG in a reporting period is the amount prescribed, or worked out in accordance with a method prescribed, by the regulations for the purposes of this subsection.

 5

Before the Governor-General makes regulations for the purposes of subsection (4), the Minister must be satisfied that the effect of this Act and the Import Levy Act will be to recover no more than the Commonwealth’s likely costs of the kind mentioned in paragraph 65D(a), (b), (c) or (ca) of the Management Act.

 6

For the purposes of subsection (5), disregard any costs that are likely to be offset by fees charged under the Management Act or regulations made under it.
5 Regulations

The Governor-General may make regulations prescribing matters:

 a

required or permitted by this Act to be prescribed by the regulations; or

 b

necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Ozone Protection (Licence Fees—Manufacture) Act 1995 125, 1995
Ozone Protection (Licence Fees—Manufacture) Amendment Act 2003 125, 2003 —
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Act 2011 165, 2011 4 Dec 2011 Sch 1: 1 July 2012 (s 2(1) item 2) Sch 1 (item 8)
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment (Per-tonne Carbon Price Equivalent) Act 2012 201, 2012 12 Dec 2012 Sch 1: 14 Dec 2012 (s 2(1) item 2) —
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment (Carbon Tax Repeal) Act 2014 89, 2014 17 July 2014 Sch 1: 1 July 2014 (s 2(1) item 2) Sch 1 (item 13)
Omnibus Repeal Day (Autumn 2014) Act 2014 109, 2014 16 Oct 2014 Sch 5 (items 64–66): 17 Oct 2014 (s 2(1) item 2) Sch 5 (item 66)
Ozone Protection and Synthetic Greenhouse Gas Management Legislation Amendment Act 2017 67, 2017 23 June 2017 Sch 1 (items 57, 109–111): 1 Aug 2017 (s 2(1) item 2) Sch 2 (items 71–76): 1 Jan 2018 (s 2(1) item 3) Sch 2 (items 75, 76)
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Act 2022 94, 2022 13 Dec 2022 Sch 1: 13 June 2023 (s 2(1) item 2) Sch 1 (item 14)

Endnote 4—Amendment history
Provision affected How affected
Title rs No 125, 2003
am No 165, 2011
s 1 am No 125, 2003
s 2A ad No 165, 2011
am No 201, 2012; No 89, 2014; No 67, 2017; No 94, 2022
s 2B ad No 165, 2011
rep No 89, 2014
s 3 am No 125, 2003
rs No 94, 2022
s 3A ad No 165, 2011
am No 201, 2012; No 89, 2014; No 109, 2014; No 67, 2017; No 94, 2022
s 4 rs No 125, 2003
am No 165, 2011; No 109, 2014; No 67, 2017; No 94, 2022
s 5 am No 125, 2003; No 165, 2011
rs No 94, 2022