2019‑2020

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Industrial Chemicals Environmental Management (Register) Charge (Excise) Bill 2020

No.      , 2020

(Environment)

A Bill for an Act to impose charge on registered introducers of industrial chemicals, so far as that charge is a duty of excise, and for related purposes

Contents

Part 1—Preliminary                                                                                                             1

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

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

3............ Crown to be bound............................................................................. 2

4............ Extension to external Territories.......................................................... 2

5............ Act does not impose tax on property of a State................................... 3

6............ Definitions.......................................................................................... 3

Part 2—Charge                                                                                                                       4

7............ Imposition of charge........................................................................... 4

8............ Amount of charge............................................................................... 4

9............ Exemptions from charge..................................................................... 4

Part 3—Miscellaneous                                                                                                         5

10.......... Regulations......................................................................................... 5

A Bill for an Act to impose charge on registered introducers of industrial chemicals, so far as that charge is a duty of excise, and for related purposes

The Parliament of Australia enacts:

Part 1—Preliminary

1  Short title

                   This Act is the Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2020.

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 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  Crown to be bound

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

4  Extension to external Territories

                   This Act extends to the external Territories.

5  Act does not impose tax on property of a State

                   This Act does not impose a tax on property of any kind belonging to a State.

6  Definitions

                   In this Act:

amount includes a nil amount.

charge means charge imposed by section 7.

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

registered introducer for a registration year has the same meaning as in the Industrial Chemicals Environmental Management (Register) Act 2020.

registration year has the same meaning as in the Industrial Chemicals Environmental Management (Register) Act 2020.

Part 2—Charge

7  Imposition of charge

             (1)  Charge payable by a registered introducer for a registration year under section 67 of the Industrial Chemicals Environmental Management (Register) Act 2020 is imposed.

             (2)  This section imposes charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.

8  Amount of charge

             (1)  The amount of charge payable by a registered introducer for a registration year is:

                     (a)  the amount prescribed by the regulations; or

                     (b)  the amount worked out in accordance with the method prescribed by the regulations.

             (2)  Without limiting subsection (1), the regulations may specify different amounts or methods for different classes of registered introducers.

9  Exemptions from charge

                   The regulations may provide for exemptions from charge.

Part 3—Miscellaneous

10  Regulations

                   The Governor‑General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed by the regulations; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.