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Act No. 126 of 1995 as amended, taking into account amendments up to Omnibus Repeal Day (Autumn 2014) Act 2014
An Act to impose levies on the import of HCFCs, methyl bromide, SGGs, ODS equipment and SGG equipment under licences granted under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989
Administered by: Environment
Registered 29 Oct 2014
Start Date 17 Oct 2014
End Date 04 Mar 2016
Table of contents.

Description: Commonwealth Coat of Arms

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

No. 126, 1995 as amended

Compilation start date:                     17 October 2014

Includes amendments up to:            Act No. 109, 2014

 

About this compilation

This compilation

This is a compilation of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 as in force on 17 October 2014. It includes any commenced amendment affecting the legislation to that date.

This compilation was prepared on 28 October 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision.

Uncommenced amendments

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes.

Application, saving and transitional provisions for provisions and amendments

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

Modifications

If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes.

Provisions ceasing to have effect

If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

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

2............ Commencement................................................................................... 1

2A......... Definition............................................................................................ 1

3............ Interpretation....................................................................................... 1

3A......... Import levy—SGGs............................................................................ 1

4............ Import levy—substances other than SGGs......................................... 4

4A......... Import levy—SGG equipment............................................................ 4

4B......... Import levy—ODS equipment............................................................ 6

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                                                                           11

Endnote 5—Uncommenced amendments [none]                                          12

Endnote 6—Modifications [none]                                                                         12

Endnote 7—Misdescribed amendments [none]                                             12

Endnote 8—Miscellaneous [none]                                                                        12


An Act to impose levies on the import of HCFCs, methyl bromide, SGGs, ODS equipment and SGG equipment 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 (Import Levy) Act 1995.

2  Commencement

                   This Act commences on 1 January 1996.

2A  Definition

                   In this Act:

medical equipment includes a pharmaceutical product.

3  Interpretation

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

3A  Import levy—SGGs

             (1)  If:

                     (a)  a controlled substances licence allows the licensee to import SGGs; and

                     (b)  the licensee imports an SGG during a quarter during which the licence is in force;

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

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

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

             (4)  Subsection (1) does not apply to the import of an SGG if:

                     (a)  the SGG is imported for the purpose of the destruction of the SGG; and

                     (b)  the conditions specified in the regulations are satisfied.

             (5)  Subsection (1) does not apply to the import of an SGG contained in ODS equipment or SGG equipment.

             (6)  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.

          (6A)  Subsection (6B) 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.

          (6B)  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.

             (7)  The amount of levy imposed by subsection (1) on a licensee in respect of the import 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.

             (9)  If:

                     (a)  levy is imposed by subsection (1) on a licensee in respect of an import 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 a product, or 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 a product, or 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.

           (11)  In making a determination under subsection (9), the Minister must have regard to such matters as are specified in the regulations.

           (12)  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 import 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.

           (13)  The Minister must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subparagraph (9)(b)(v) unless the Minister is satisfied that:

                     (a)  it would be impracticable to require payment of levy imposed on the import 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  Import levy—substances other than SGGs

             (1)  If:

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

                     (b)  the licensee imports any such substance during a quarter during which the licence is in force;

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

             (2)  Subsection (1) does not apply to the import of a substance contained in ODS equipment or SGG equipment.

             (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)  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.

             (5)  The rate of levy prescribed by the regulations cannot exceed:

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

                     (c)  for methyl bromide—$135 per tonne.

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.

4A  Import levy—SGG equipment

             (1)  If:

                     (a)  an ODS/SGG equipment licence allows the licensee to import SGG equipment; and

                     (b)  the licensee imports SGG equipment during a quarter during which the licence is in force;

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

             (2)  Subsection (1) does not apply to the import of:

                     (a)  SGG equipment prescribed by the regulations; or

                     (b)  SGG equipment specified in a legislative instrument made by the Minister.

             (3)  Subsection (1) does not apply to the import of SGG equipment if the import is covered by paragraph 13(6A)(b) or (c) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

             (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.

             (5)  The amount of levy imposed by subsection (1) on a licensee in respect of the import of SGG equipment during 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)  For the purposes of subsection (5), disregard an SGG that is used, or for use, for a purpose prescribed by the regulations.

             (8)  Unless sooner revoked, a legislative instrument made under paragraph (2)(b) ceases to be in force 12 months after it is registered under the Legislative Instruments Act 2003.

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

                     (a)  it would be impracticable to work out an amount of levy by reference to an SGG that is used, or for use, for a purpose to be prescribed by the regulations; or

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

4B  Import levy—ODS equipment

             (1)  If:

                     (a)  an ODS/SGG equipment licence allows the licensee to import ODS equipment; and

                     (b)  the licensee imports ODS equipment during a quarter during which the licence is in force;

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

             (2)  Subsection (1) does not apply to the import of ODS equipment if the import is covered by paragraph 13(6A)(b) or (c) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

             (3)  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.

             (4)  The rate of levy prescribed by the regulations must not exceed $3,000 per ODP tonne.

Note:          For the purposes of subsection (4), the method of calculating ODP tonnes is set out in section 10 of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

             (5)  Section 9 of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 does not apply for the purposes of this section.

5  Regulations

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


Endnotes

Endnote 1—About the endnotes

The endnotes provide details of the history of this legislation and its provisions. The following endnotes are included in each compilation:

 

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnote 5—Uncommenced amendments

Endnote 6—Modifications

Endnote 7—Misdescribed amendments

Endnote 8—Miscellaneous

 

If there is no information under a particular endnote, the word “none” will appear in square brackets after the endnote heading.

 

Abbreviation key—Endnote 2

The abbreviation key in this endnote 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 the compiled law. The information includes commencement information for amending laws and details of 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 level. It also includes information about any provisions that have expired or otherwise ceased to have effect in accordance with a provision of the compiled law.

 

Uncommenced amendments—Endnote 5

The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in endnote 5.

Modifications—Endnote 6

If the compiled law is affected by a modification that is in force, details of the modification are included in endnote 6.

 

Misdescribed amendments—Endnote 7

An amendment is a misdescribed amendment if the effect of the amendment cannot be incorporated into the text of the compilation. Any misdescribed amendment is included in endnote 7.

 

Miscellaneous—Endnote 8

Endnote 8 includes any additional information that may be helpful for a reader of the compilation.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

pres = present

am = amended

prev = previous

c = clause(s)

(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 = expired or ceased to have effect

rep = repealed

hdg = heading(s)

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

mod = modified/modification

Sdiv = Subdivision(s)

No = Number(s)

SLI = Select Legislative Instrument

o = order(s)

SR = Statutory Rules

Ord = Ordinance

Sub‑Ch = Sub‑Chapter(s)

orig = original

SubPt = Subpart(s)

par = paragraph(s)/subparagraph(s)
/sub‑subparagraph(s)

 

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Ozone Protection (Licence Fees—Imports) Act 1995

126, 1995

2 Nov 1995

1 Jan 1996 (s 2)

 

Ozone Protection (Licence Fees—Imports) Amendment Act 2003

124, 2003

5 Dec 2003

5 Dec 2003 (s 2)

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011

164, 2011

4 Dec 2011

Sch1: 1 July 2012
(s 2(1) item 2)
Remainder: 4 Dec 2011 (s 2(1) item 1)

Sch 1 (item 10)

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Per‑tonne Carbon Price Equivalent) Act 2012

202, 2012

12 Dec 2012

Sch 1: 14 Dec 2012
(s 2(1) item 2)
Remainder: 12 Dec 2012 (s 2(1) item 1)

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2014

88, 2014

17 July 2014

Sch 1: 1 July 2014
(s 2(1) item 2)
Remainder: 17 July 2014 (s 2(1) item 1)

Sch 1 (item 14)

Omnibus Repeal Day (Autumn 2014) Act 2014

109, 2014

16 Oct 2014

Sch 5 (items 60, 61,
66–68): 17 Oct 2014
(s 2(1) item 2)

Sch 5 (item 66)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Title....................................

rs. No. 124, 2003

 

am. No. 164, 2011

s. 1......................................

am. No. 124, 2003

hdg to s 2A.........................

rs No 88, 2014

s. 2A...................................

ad. No. 164, 2011

 

am. No. 202, 2012; No 88, 2014

s. 2B...................................

ad. No. 164, 2011

 

rep No 88, 2014

s. 3......................................

am. No. 124, 2003

s. 3A...................................

ad. No. 164, 2011

 

am. No. 202, 2012; No 88, 2014; No 109, 2014

Heading to s. 4....................

rs. No. 164, 2011

s. 4......................................

rs. No. 124, 2003

 

am. No. 164, 2011; No 109, 2014

s. 4A...................................

ad. No. 164, 2011

 

am. No. 202, 2012; No 88, 2014; No 109, 2014

s. 4B...................................

ad. No. 164, 2011

 

am No 109, 2014

s. 5......................................

am. No. 124, 2003; No. 164, 2011

 

Endnote 5—Uncommenced amendments [none]

Endnote 6—Modifications [none]

Endnote 7—Misdescribed amendments [none]

Endnote 8—Miscellaneous [none]