Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014

No. 90, 2014

Compilation No.   1

Compilation date: 14 April 2015

Includes amendments up to: Act No. 36, 2015

Registered: 20 April 2015

About this compilation

This compilation

This is a compilation of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014 that shows the text of the law as amended and in force on 14 April 2015 (the compilation date).

This compilation was prepared on 17 April 2015.

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 ComLaw (www.comlaw.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 ComLaw 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.

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

3 Simplified outline of this Act 2

4 Definitions 2

5 Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014 2

6 Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014 3

7 Reports by importers of SGGs relating to the quarter beginning on 1 April 2014 3

Endnotes 5

Endnote 1—About the endnotes 5

Endnote 2—Abbreviation key 7

Endnote 3—Legislation history 8

Endnote 4—Amendment history 9

An Act to provide for a limited exemption from the carbon charge component of levy imposed on the import of synthetic greenhouse gases by the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, and for related purposes
1 Short title

This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provision(s) Commencement Date/Details
1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 17 July 2014
2. Sections 3 to 7 At the same time as section 3 of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2014 commences. 17 July 2014

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Simplified outline of this Act

This Act exempts licensees from the carbon charge component of levy imposed by the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of imports of SGGs during the quarter beginning on 1 April 2014, if:

 a

the SGGs are entered for warehousing; and

 b

the SGGs are not entered for home consumption before the end of the quarter.
4 Definitions 1

In this Act:

carbon charge component has the same meaning as in subsection 3A(9) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

 2

(2) An expression used in this Act has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.
5 Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014

If:

 a

(a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a licensee in respect of an import of an SGG during the quarter beginning on 1 April 2014; and

 b

(b) the SGG is entered for warehousing (within the meaning of the Customs Act 1901); and

 c

(c) the SGG is not entered for home consumption (within the meaning of the Customs Act 1901) before the end of the quarter;

the licensee is exempt from the carbon charge component of the amount of the levy.
6 Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014

If:

 a

(a) an amount of levy imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 for the quarter beginning on 1 April 2014 was overpaid by a person before the day after this Act receives the Royal Assent; and

 b

the overpayment is wholly attributable to section 5 of this Act;

the amount overpaid must be refunded by the Commonwealth.

Note: For the appropriation for the refund, see Public Governance, Performance and Accountability Act 2013.section 77 of the
7 Reports by importers of SGGs relating to the quarter beginning on 1 April 2014

If:

 a

(a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a person in respect of an import of an SGG during the quarter beginning on 1 April 2014; and

 b

under section 5 of this Act, the person is exempt from the carbon charge component of the amount of the levy; and

 c

(c) the person is required to give a report under subsection 46A(2) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 in relation to the quarter;

the report must include details of the quantity and kind of the SGG that is covered by the exemption.

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

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

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.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.

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

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014 90, 2014 17 July 2014 17 July 2014 (s 2(1) items 1, 2)
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 36, 2015 13 Apr 2015 Sch 5 (item 50) and Sch 7): 14 Apr 2014 (s 2) Sch 7

Endnote 4—Amendment history
Provision affected How affected
s 6 am No 36, 2015