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

No. 125, 1995

Compilation No. 7

Compilation date: 1 August 2017

Includes amendments up to: Act No. 67, 2017

Registered: 1 August 2017

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 1 August 2017 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

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 Definition

In this Act:

medical equipment includes pharmaceutical equipment.

3 Interpretation

Expressions used in this Act have the same meanings as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

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 quarter during which the licence is in force;

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

(2) Subsection (1) does not apply to the manufacture of an SGG in circumstances that are prescribed for the purposes of subsection 13(3) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

(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 quarter, that part is taken to be a quarter.

(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 quarter is the amount worked out using the following formula:

where:

prescribed rate means:

(a) $165; or

(b) if a lower amount is prescribed by the regulations—that lower amount.

(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 prescribed for the purposes of paragraph 8D(1)(c) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989; or

(iv) is to be used in the manufacture of equipment specified in an instrument in force under paragraph 8D(1)(d) of that 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 must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subsection (3) unless the Minister is satisfied that:

(a) 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) a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose.

(11) The Minister must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subparagraph (7)(b)(v) unless the Minister is satisfied that:

(a) 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) 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 quarter during which the licence is in force;

then levy is imposed on the licensee in respect of that manufacture at the rate prescribed by the regulations.

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

(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 rate of levy prescribed by the regulations cannot exceed:

(a) for HCFCs—$3,000 per ODP tonne; and

Note: For the purposes of paragraph (a), the method of calculating ODP tonnes is set out in section 10 of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

5 Regulations

The Governor‑General may make regulations for the purposes of section 3A or 4.

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 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 abbreviation “(md not incorp)” is added to the details of the amendment included in 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	2 Nov 1995	1 Jan 1996 (s 2)
Ozone Protection (Licence Fees—Manufacture) Amendment Act 2003	125, 2003	5 Dec 2003	5 Dec 2003 (s 2)	—
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)

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
s 2B....................	ad No 165, 2011
	rep No 89, 2014
s 3.....................	am No 125, 2003
s 3A....................	ad No 165, 2011
	am No 201, 2012; No 89, 2014; No 109, 2014; No 67, 2017 (Sch 2 items 71, 72)
s 4.....................	rs No 125, 2003
	am No 165, 2011; No 109, 2014; No 67, 2017
s 5.....................	am No 125, 2003; No 165, 2011