Compilation #11 | Effective 2023-06-13
FRBR Work URI: /akn/au/act/1995/126
This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.
This Act commences on 1 January 1996.
In this Act:
amount includes a nil amount.
Management Act means the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.
Manufacture Levy Act means the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995.
medical equipment includes pharmaceutical equipment.
An expression used in this Act has the same meaning in this Act as it has in the Management Act.
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.
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.
If:
a controlled substances licence allows the licensee to import SGGs; and
the licensee imports an SGG during a reporting period during which the licence is in force;
levy is imposed on the licensee in respect of that import.
Note: This subsection applies only in relation to the import of SGGs that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act). For SGG equipment imported under an equipment licence, see section 4A of this Act.
Subsection (1) does not apply to the import of an SGG in circumstances, or for a purpose, prescribed for the purposes of subsection 13AA(2) of the Management Act.
Subsection (1) does not apply to the import of an SGG that is to be used for a purpose prescribed by the regulations.
Subsection (1) does not apply to the import of an SGG if:
the SGG is imported for the purpose of the destruction of the SGG; and
the conditions specified in the regulations are satisfied.
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.
Subsection (6B) applies for the purposes of:
this section and any other section of this or any other Act that relates to this section; and
any regulations made under this or any other Act that relate to this section.
The quantity of an SGG that is taken to be imported is the quantity actually imported reduced by the heel allowance percentage for the SGG.
The amount of levy imposed by subsection (1) on a licensee in respect of the import 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.
If:
levy is imposed by subsection (1) on a licensee in respect of an import of an SGG; and
the Minister is satisfied that the SGG:
is to be used in medical equipment; or
is to be used in the manufacture of medical equipment; or
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
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.
In making a determination under subsection (9), the Minister must have regard to such matters as are specified in the regulations.
The Minister may, by writing, delegate the Minister’s power under subsection (9) to:
the Secretary; or
an SES employee or acting SES employee in the Department; or
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.
In exercising a delegated power, the delegate must comply with any written directions of the Minister.
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.
If:
a controlled substances licence allows the licensee to import a substance or substances (other than an SGG); and
the licensee imports 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 import.
Note: This subsection applies only in relation to the import 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).
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.
For the purposes of this section, the quantity of a substance that is taken to be imported is the quantity of the substance that is actually imported reduced by the heel allowance percentage for the substance.
The amount of levy imposed by subsection (1) on a licensee in respect of the import 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.
Before the Governor-General makes regulations for the purposes of subsection (5), the Minister must be satisfied that the effect of this Act and the Manufacture 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.
For the purposes of subsection (6), disregard any costs that are likely to be offset by fees charged under the Management Act or regulations made under it.
If:
an equipment licence allows the licensee to import SGG equipment; and
the licensee imports SGG equipment during a reporting period during which the licence is in force;
levy is imposed on the licensee in respect of that import.
Subsection (1) does not apply to the import of SGG equipment prescribed by the regulations.
Subsection (1) does not apply to the import of SGG equipment if:
the equipment contains an SGG and the import is covered by the low volume imports exemption under subsection 13AA(4) of the Management Act; or
the import is covered by any of subsections 13AA(6) to (9) of that Act (which provide exceptions in certain circumstances from the prohibitions in that Act that apply to importing equipment).
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.
The amount of levy imposed by subsection (1) on a licensee in respect of the import of SGG equipment during 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.
For the purposes of subsection (5), disregard an SGG that is used, or for use, for a purpose prescribed by the regulations.
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:
The Governor-General may make regulations prescribing matters:
required or permitted by this Act to be prescribed by the regulations; or
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— E ndnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history— E ndnotes 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
Endnote 3—Legislation history
Endnote 4—Amendment history