2008‑2009

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Carbon Pollution Reduction Scheme (Charges—General) Bill 2009

No.      , 2009

(Climate Change and Water)

A Bill for an Act to impose charges for the issue of Australian emissions units under the Carbon Pollution Reduction Scheme Act 2009, so far as those charges are neither duties of customs nor duties of excise

Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 2

3............ Definitions.......................................................................................... 2

4............ Crown to be bound............................................................................. 3

5............ Extension to external Territories......................................................... 3

6............ Extension to exclusive economic zone and continental shelf.............. 3

6A......... Extension to Joint Petroleum Development Area.............................. 3

7............ Imposition of charge........................................................................... 3

8............ Act does not impose a tax on property of a State.............................. 4

A Bill for an Act to impose charges for the issue of Australian emissions units under the Carbon Pollution Reduction Scheme Act 2009, so far as those charges are neither duties of customs nor duties of excise

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Carbon Pollution Reduction Scheme (Charges—General) Act 2009.

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.

Note:          This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

             (2)  Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3  Definitions

                   In this Act:

auction has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.

Australian emissions unit has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.

continental shelf has the same meaning as in the Seas and Submerged Lands Act 1973.

exclusive economic zone has the same meaning as in the Seas and Submerged Lands Act 1973.

issue, in relation to an Australian emissions unit, has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.

Joint Petroleum Development Area has the same meaning as in the Petroleum (Timor Sea Treaty) Act 2003.

person has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.

4  Crown to be bound

                   This Act binds the Crown in right of each of the States, of the Australian Capital Territory, of the Northern Territory and of Norfolk Island. However, it does not bind the Crown in right of the Commonwealth.

5  Extension to external Territories

                   This Act extends to every external Territory.

6  Extension to exclusive economic zone and continental shelf

                   This Act extends to Australia’s exclusive economic zone and continental shelf.

6A  Extension to Joint Petroleum Development Area

                   This Act extends to the Joint Petroleum Development Area.

7  Imposition of charge

Auction

             (1)  If:

                     (a)  an amount is payable by a person to the Commonwealth by way of a charge for the issue to the person of an Australian emissions unit; and

                     (b)  the unit is to be issued as the result of an auction; and

                     (c)  the charge is taxation within the meaning of section 55 of the Constitution;

the charge is imposed by this section.

Fixed charge

             (2)  If:

                     (a)  an amount is payable by a person to the Commonwealth by way of a charge for the issue to the person of an Australian emissions unit; and

                     (b)  the unit is to be issued in accordance with section 89 of the Carbon Pollution Reduction Scheme Act 2009 (issue of units for a fixed charge); and

                     (c)  the charge is taxation within the meaning of section 55 of the Constitution;

the charge is imposed by this section.

General

             (3)  This section imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

8  Act does not impose a tax on property of a State

             (1)  This Act has no effect to the extent (if any) to which it imposes a tax on property of any kind belonging to a State.

             (2)  In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.