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

Prepared by the Office of Parliamentary Counsel, Canberra Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 No. 126, 1995 Compilation No. 9 Compilation date: 1 January 2018 Includes amendments up to: Act No. 67, 2017 Registered: 18 January 2018 About this compilation This compilation This is a compilation of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 that shows the text of the law as amended and in force on 1 January 2018 (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 Self-repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 i Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 ........................................................... 5 4B Import levy—ODS equipment ........................................................... 6 5 Regulations ........................................................................................ 7 Endnotes 8 Endnote 1—About the endnotes 8 Endnote 2—Abbreviation key 10 Endnote 3—Legislation history 11 Endnote 4—Amendment history 13 Error! 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Section 1 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 1 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 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 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 reporting period during which the licence is in force; Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 3A 2 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 subsection 13(3) 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 reporting period, that part is taken to be a reporting period. (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 reporting period is the amount worked out using the following formula: Number of tonnes Prescribed rate of the SGG  Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 3A Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 3 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 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. (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. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 4 4 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 (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 reporting period 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 reporting period, that part is taken to be a reporting period. (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. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 4A Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 5 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 equipment licence allows the licensee to import SGG equipment; and (b) the licensee imports SGG equipment during a reporting period 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 subsection 13(5) or (6)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 reporting period, that part is taken to be a reporting period. (5) The amount of levy imposed by subsection (1) on a licensee in respect of the import of SGG equipment during a reporting period is the amount worked out using the following formula: where: prescribed rate means: Number of tonnes of the SGG Prescribed rate contained in the equipment  Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 4B 6 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 (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 Legislation 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 equipment licence allows the licensee to import ODS equipment; and (b) the licensee imports ODS equipment during a reporting period 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 subsection 13(5) or (6)of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Error! No text of specified style in document.Error! No text of specified style in document. Section 5 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 7 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 (3) For the purposes of this section, if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period. (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 Regulations The Governor-General may make regulations for the purposes of section 3A, 4, 4A or 4B. Endnotes Endnote 1—About the endnotes 8 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 Endnotes Endnote 1—About the endnotes Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 9 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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. Endnotes Endnote 2—Abbreviation key 10 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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 Endnotes Endnote 3—Legislation history Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 11 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 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) 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) — 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) 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) Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 126, 2015 10 Sept 2015 Sch 1 (item 463): 5 Mar 2016 (s 2(1) item 2) — Endnotes Endnote 3—Legislation history 12 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 Act Number and year Assent Commencement Application, saving and transitional provisions Ozone Protection and Synthetic Greenhouse Gas Management Legislation Amendment Act 2017 67, 2017 23 June 2017 Sch 1 (items 1, 2, 58– 61): 1 Aug 2017 (s 2(1) item 2) Sch 2 (items 14, 15, 51– 58, 75, 76): 1 Jan 2018 (s 2(1) item 3) Sch 3 (items 3, 19): 1 Jan 2020 (s 2(1) item 4) Sch 2 (items 75, 76) and Sch 3 (item 19) Endnotes Endnote 4—Amendment history Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 13 Compilation No. 9 Compilation date: 30/12/17 Registered: 16/1/18 Endnote 4—Amendment history Provision affected How affected Title ............................................... rs No 124, 2003 am No 164, 2011 s 1 .................................................. am No 124, 2003 s 2A................................................ ad No 164, 2011 am No 202, 2012; No 88, 2014; No 67, 2017 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; No 67, 2017 s 4 .................................................. rs No 124, 2003 am No 164, 2011; No 109, 2014; No 67, 2017 s 4A................................................ ad No 164, 2011 am No 202, 2012; No 88, 2014; No 109, 2014; No 126, 2015; No 67, 2017 s 4B ................................................ ad No 164, 2011 am No 109, 2014; No 67, 2017 (Sch 3 item 3) s 5 .................................................. am No 124, 2003; No 164, 2011