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This is a Bill, not an Act. For current law, see the Acts databases.
2019-2020
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
COAG Reform Fund Amendment (No
Electric Vehicle Taxes) Bill 2020
No. , 2020
(Senator Rice)
A Bill for an Act to amend the
COAG Reform Fund
Act 2008
, and for related purposes
No. , 2020
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
COAG Reform Fund Act 2008
3
Fuel Indexation (Road Funding) Special Account Act 2015
6
No. , 2020
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill
2020
1
A Bill for an Act to amend the
COAG Reform Fund
1
Act 2008
, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the
COAG Reform Fund Amendment (No Electric
5
Vehicle Taxes) Act 2020
.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
No. , 2020
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
The day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedules
7
Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
Amendments
Schedule 1
No. , 2020
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
3
Schedule 1--Amendments
1
2
COAG Reform Fund Act 2008
3
1 At the end of section 3
4
Add:
5
•
This Act also sets out conditions that apply to certain grants
6
relating to not imposing taxes on electric vehicles.
7
2 After subsection 7(2)
8
Insert:
9
(2A) The grant of financial assistance is also subject to the conditions in
10
section 7A.
11
3 After section 7
12
Insert:
13
7A Conditions of grants--no electric vehicle taxes
14
Condition--no electric vehicle tax
15
(1) For the purposes of subsection 7(2A), a grant of financial
16
assistance to a State or Territory is subject to a condition that the
17
State or Territory must not impose an electric vehicle tax in respect
18
of a financial year commencing on or after 1 July 2021.
19
Meaning of
electric vehicle tax
and
electric vehicle
20
(2) A State or Territory imposes an
electric vehicle tax
if the State or
21
Territory imposes a tax, charge or levy (whether described as a
22
road user charge or otherwise) that:
23
(a) is imposed only in relation to electric vehicles, or is imposed
24
in such a way that in practice the tax, charge or levy would
25
only be payable in relation to electric vehicles; and
26
(b) is not imposed in relation to motor vehicles powered by an
27
internal combustion engine.
28
Schedule 1
Amendments
4
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
No. , 2020
(3) A State or Territory also imposes an
electric vehicle tax
if:
1
(a) the State or Territory imposes a tax, charge or levy (whether
2
described as a road user charge or otherwise) (the
3
vehicle-related charge
) in relation to motor vehicles in the
4
State or Territory; and
5
(b) there is a difference between:
6
(i) the amount of the vehicle-related charge, or the rate for
7
working out the amount of vehicle-related charge,
8
imposed in relation to an electric vehicle; and
9
(ii) the amount of the vehicle-related charge, or the rate for
10
working out the amount of the vehicle-related charge,
11
imposed in relation to a motor vehicle that is powered
12
by an internal combustion engine and in an equivalent
13
class of motor vehicle to the electric vehicle;
14
that results in a higher amount or rate of vehicle-related
15
charge being imposed in relation to the electric vehicle.
16
(4) In this section:
17
electric vehicle
means a motor vehicle that:
18
(a) is powered by one or more electric motors and does not rely
19
on an internal combustion engine as a source of power; and
20
(b) is designed solely or principally for use in transport on public
21
roads.
22
Breach of condition
23
(5) If a State or Territory:
24
(a) breaches the condition in subsection (1) in relation to a grant
25
of financial assistance in respect of a financial year by
26
imposing an electric vehicle tax; and
27
(b) collects an amount under the electric vehicle tax in relation to
28
the financial year;
29
the Minister must:
30
(c) determine that the State or Territory must repay to the
31
Commonwealth an amount of the grant that is equal to the
32
relevant amount for the financial year; or
33
(d) deduct an amount equal to the relevant amount from a grant
34
of financial assistance covered by subsection 7(1) that the
35
Amendments
Schedule 1
No. , 2020
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
5
State or Territory is entitled to receive in respect of a
1
subsequent financial year.
2
(6) For the purposes of paragraphs (5)(c) and (d), the
relevant amount
3
for a financial year for a State or Territory is the sum of:
4
(a) the amount the State or Territory collected under the electric
5
vehicle tax referred to in subsection (2) during the financial
6
year; and
7
(b) the amount that is the difference between:
8
(i) the amount collected by the State or Territory under the
9
electric vehicle tax referred to in subection (3) in
10
relation to electric vehicles during the financial year;
11
and
12
(ii) the amount of the vehicle-related charge that would
13
have been collected by the State or Territory in relation
14
to electric vehicles during the financial year if the lower
15
amount or rate of vehicle-related charge referred to in
16
subparagraph (3)(b)(ii) had applied to those vehicles.
17
(7) A determination made under paragraph (5)(c) is not a legislative
18
instrument.
19
Condition--repayment if condition not met
20
(8) For the purposes of subsection 7(2A), a grant of financial
21
assistance to a State or Territory is subject to a condition that, if the
22
State or Territory fails to comply with the condition in
23
subsection (1) of this section, the State or Territory will repay to
24
the Commonwealth the amount stated in the Minister's
25
determination under paragraph (5)(c).
26
(9) An amount payable by a State or Territory to the Commonwealth
27
under this section is a debt due by the State or Territory to the
28
Commonwealth.
29
(10) An amount repaid to the Commonwealth under this section is to be
30
credited to the COAG Reform Fund.
31
Redistribution
32
(11) If the Minister, under subsection (5), determines that an amount is
33
to be repaid or deducts an amount in respect of a financial year, the
34
Schedule 1
Amendments
6
COAG Reform Fund Amendment (No Electric Vehicle Taxes) Bill 2020
No. , 2020
Minister may determine that an equivalent amount is to be
1
distributed to the States and Territories that complied with the
2
condition in subsection (1) during the financial year, on an equal
3
per capita basis.
4
(12) A determination made under subsection (11) is not a legislative
5
instrument.
6
Fuel Indexation (Road Funding) Special Account Act 2015
7
4 At the end of subsection 12(2)
8
Add:
9
Note:
The grant of financial assistance is also subject to the conditions set
10
out in section 7A of the
COAG Reform Fund Act 2008
.
11