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This is a Bill, not an Act. For current law, see the Acts databases.

OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (IMPORT LEVY) AMENDMENT BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Ozone Protection and Synthetic
Greenhouse Gas (Import Levy)
Amendment Bill 2011
No. , 2011
(Climate Change and Energy Efficiency)
A Bill for an Act to amend the Ozone Protection and
Synthetic Greenhouse Gas (Import Levy) Act 1995,
and for related purposes
i Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
2
Schedule 1--Amendments
3
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act
1995
3
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011 No. ,
2011 1
A Bill for an Act to amend the Ozone Protection and
1
Synthetic Greenhouse Gas (Import Levy) Act 1995,
2
and for related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Ozone Protection and Synthetic
6
Greenhouse Gas (Import Levy) Amendment Act 2011.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
13
2 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
1 July 2012.
However, if section 3 of the Clean Energy
Act 2011 does not commence before 1 July
2012, the provision(s) do not commence at
all.
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 Schedule(s)
7
Each Act 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
12
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011 No. ,
2011 3
Schedule 1--Amendments
1
2
Ozone Protection and Synthetic Greenhouse Gas (Import
3
Levy) Act 1995
4
1 Title
5
Omit "a levy on the import of HCFCs, methyl bromide and SGGs",
6
substitute "levies on the import of HCFCs, methyl bromide, SGGs,
7
ODS equipment and SGG equipment".
8
2 After section 2
9
Insert:
10
2A Definitions
11
In this Act:
12
benchmark average auction charge has the same meaning as in
13
the Clean Energy Act 2011.
14
carbon unit has the same meaning as in the Clean Energy Act
15
2011.
16
fixed charge year has the same meaning as in the Clean Energy
17
Act 2011.
18
flexible charge year has the same meaning as in the Clean Energy
19
Act 2011.
20
issue, in relation to a carbon unit, has the same meaning as in the
21
Clean Energy Act 2011.
22
medical equipment includes a pharmaceutical product.
23
vintage year has the same meaning as in the Clean Energy Act
24
2011.
25
2B Carbon dioxide equivalence of an amount of an SGG
26
(1) For the purposes of this Act, the carbon dioxide equivalence of an
27
amount of an SGG that is a greenhouse gas is the amount of the
28
Schedule 1 Amendments
4 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
SGG multiplied by a value specified in the regulations in relation
1
to that kind of SGG.
2
(2) For the purposes of this Act, the carbon dioxide equivalence of an
3
amount of an SGG that is not a greenhouse gas is zero.
4
(3) For the purposes of this section, greenhouse gas has the same
5
meaning as in the National Greenhouse and Energy Reporting Act
6
2007.
7
3 After section 3
8
Insert:
9
3A Import levy--SGGs
10
(1)
If:
11
(a) a controlled substances licence allows the licensee to import
12
SGGs; and
13
(b) the licensee imports an SGG during a quarter during which
14
the licence is in force;
15
levy is imposed on the licensee in respect of that import.
16
(2) Subsection (1) does not apply to the import of an SGG in
17
circumstances that are prescribed for the purposes of paragraph
18
13(1A)(b) of the Ozone Protection and Synthetic Greenhouse Gas
19
Management Act 1989.
20
(3) Subsection (1) does not apply to the import of an SGG that is to be
21
used for a purpose prescribed by the regulations.
22
(4) Subsection (1) does not apply to the import of an SGG if:
23
(a) the SGG is imported for the purpose of the destruction of the
24
SGG; and
25
(b) the conditions specified in the regulations are satisfied.
26
(5) Subsection (1) does not apply to the import of an SGG contained in
27
ODS equipment or SGG equipment.
28
(6) For the purposes of this section, if a licence is in force for only part
29
of a particular quarter, that part is taken to be a quarter.
30
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011 No. ,
2011 5
(7) The amount of levy imposed by subsection (1) on a licensee in
1
respect of the import of an SGG in a quarter is the amount worked
2
out using the following formula:
3
Number of tonnes
Number of
of the carbon
Applicable
Prescribed
tonnes
dioxide equivalence
charge
rate
of the SGG
of the SGG
×
+
×
4
where:
5
applicable charge means:
6
(a) if the quarter is in a fixed charge year--the per unit charge
7
applicable under subsection 100(1) of the Clean Energy Act
8
2011 for the issue of a carbon unit with a vintage year of that
9
fixed charge year; or
10
(b) if the quarter is in a flexible charge year--the benchmark
11
average auction charge for the previous financial year.
12
prescribed rate means the rate prescribed by the regulations.
13
(8) The prescribed rate must not exceed $165 per tonne.
14
(9)
If:
15
(a) levy is imposed by subsection (1) on a licensee in respect of
16
an import of an SGG; and
17
(b) the Minister is satisfied that the SGG:
18
(i) is to be used in medical equipment; or
19
(ii) is to be used in the manufacture of medical equipment;
20
or
21
(iii) is to be used in a product, or in equipment, prescribed
22
for the purposes of paragraph 8D(1)(c) of the Ozone
23
Protection and Synthetic Greenhouse Gas Management
24
Act 1989; or
25
(iv) is to be used in the manufacture of a product, or of
26
equipment, specified in an instrument in force under
27
paragraph 8D(1)(d) of that Act; or
28
(v) is to be used for a purpose prescribed by the regulations;
29
the Minister may, by written notice given to the licensee, determine
30
that the licensee is exempt from the carbon charge component of
31
the amount of the levy.
32
Schedule 1 Amendments
6 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
(10) For the purposes of subsection (9), the carbon charge component
1
of the amount of the levy is so much of that amount as is equal to
2
the amount worked out using the following formula:
3
Number of tonnes
of the carbon
Applicable
dioxide equivalence
charge
of the SGG
×
4
where:
5
applicable charge means the charge that is the applicable charge
6
for the purposes of the application of subsection (7) to the levy.
7
(11) In making a determination under subsection (9), the Minister must
8
have regard to such matters as are specified in the regulations.
9
(12) The Minister must not make a recommendation to the
10
Governor-General about regulations to be made for the purposes of
11
subsection (3) unless the Minister is satisfied that:
12
(a) it would be impracticable to impose levy on the import of an
13
SGG that is to be used for a purpose to be prescribed by those
14
regulations; or
15
(b) a purpose to be prescribed by those regulations is a medical,
16
veterinary, health or safety purpose.
17
(13) The Minister must not make a recommendation to the
18
Governor-General about regulations to be made for the purposes of
19
subparagraph (9)(b)(v) unless the Minister is satisfied that:
20
(a) it would be impracticable to require payment of the carbon
21
charge component of the amount of levy imposed on the
22
import of an SGG that is to be used for a purpose to be
23
prescribed by those regulations; or
24
(b) a purpose to be prescribed by those regulations is a medical,
25
veterinary, health or safety purpose.
26
3A Section 4 (heading)
27
Repeal the heading, substitute:
28
4 Import levy--substances other than SGGs
29
4 Paragraph 4(1)(a)
30
After "or substances", insert "(other than an SGG)".
31
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011 No. ,
2011 7
5 Subsection 4(2)
1
Repeal the subsection, substitute:
2
(2) Subsection (1) does not apply to the import of a substance
3
contained in ODS equipment or SGG equipment.
4
6 Subsection 4(3)
5
Repeal the subsection.
6
7 Paragraph 4(5)(b)
7
Repeal the paragraph.
8
8 After section 4
9
Insert:
10
4A Import levy--SGG equipment
11
(1)
If:
12
(a) an ODS/SGG equipment licence allows the licensee to
13
import SGG equipment; and
14
(b) the licensee imports SGG equipment during a quarter during
15
which the licence is in force;
16
levy is imposed on the licensee in respect of that import.
17
(2) Subsection (1) does not apply to the import of:
18
(a) SGG equipment prescribed by the regulations; or
19
(b) SGG equipment specified in a legislative instrument made by
20
the Minister.
21
(3) Subsection (1) does not apply to the import of SGG equipment if
22
the import is covered by paragraph 13(6A)(b) of the Ozone
23
Protection and Synthetic Greenhouse Gas Management Act 1989.
24
(4) For the purposes of this section, if a licence is in force for only part
25
of a particular quarter, that part is taken to be a quarter.
26
(5) The amount of levy imposed by subsection (1) on a licensee in
27
respect of the import of SGG equipment during a quarter is the
28
amount worked out using the following formula:
29
Schedule 1 Amendments
8 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
Number of tonnes
Number of
of the carbon
tonnes
dioxide equivalence
Applicable
Prescribed
of the SGG
of the SGG
charge
rate
contained in the
contained in the
equipment
equipment
×
+
×
1
where:
2
applicable charge means:
3
(a) if the quarter is in a fixed charge year--the per unit charge
4
applicable under subsection 100(1) of the Clean Energy Act
5
2011 for the issue of a carbon unit with a vintage year of that
6
fixed charge year; or
7
(b) if the quarter is in a flexible charge year--the benchmark
8
average auction charge for the previous financial year.
9
prescribed rate means the rate prescribed by the regulations.
10
(6) The prescribed rate must not exceed $165 per tonne.
11
(7) For the purposes of subsection (5), disregard an SGG that is used,
12
or for use, for a purpose prescribed by the regulations.
13
(8) Unless sooner revoked, a legislative instrument made under
14
paragraph (2)(b) ceases to be in force 12 months after it is
15
registered under the Legislative Instruments Act 2003.
16
(9) The Minister must not make a recommendation to the
17
Governor-General about regulations to be made for the purposes of
18
subsection (7) unless the Minister is satisfied that:
19
(a) it would be impracticable to work out an amount of levy by
20
reference to an SGG that is used, or for use, for a purpose to
21
be prescribed by the regulations; or
22
(b) a purpose to be prescribed by those regulations is a medical,
23
veterinary, health or safety purpose.
24
4B Import levy--ODS equipment
25
(1)
If:
26
(a) an ODS/SGG equipment licence allows the licensee to
27
import ODS equipment; and
28
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011 No. ,
2011 9
(b) the licensee imports ODS equipment during a quarter during
1
which the licence is in force;
2
levy is imposed on the licensee in respect of that import at the rate
3
prescribed by the regulations.
4
(2) Subsection (1) does not apply to the import of ODS equipment if
5
the import is covered by paragraph 13(6A)(b) of the Ozone
6
Protection and Synthetic Greenhouse Gas Management Act 1989.
7
(3) For the purposes of this section, if a licence is in force for only part
8
of a particular quarter, that part is taken to be a quarter.
9
(4) The rate of levy prescribed by the regulations must not exceed
10
$3,000 per ODP tonne.
11
Note:
For the purposes of subsection (4), the method of calculating ODP
12
tonnes is set out in section 10 of the Ozone Protection and Synthetic
13
Greenhouse Gas Management Act 1989.
14
(5) Section 9 of the Ozone Protection and Synthetic Greenhouse Gas
15
Management Act 1989 does not apply for the purposes of this
16
section.
17
9 Section 5
18
Omit "4", substitute "3A, 4, 4A or 4B".
19
10 Application of amendments
20
(1)
Section 3A of the Ozone Protection and Synthetic Greenhouse Gas
21
(Import Levy) Act 1995 as amended by this Act applies in relation to the
22
import of an SGG during:
23
(a) the quarter beginning on 1 July 2012; or
24
(b) a later quarter.
25
(2)
The amendments of section 4 of the Ozone Protection and Synthetic
26
Greenhouse Gas (Import Levy) Act 1995 made by this Act apply in
27
relation to the import of a substance during:
28
(a) the quarter beginning on 1 July 2012; or
29
(b) a later quarter.
30
(3)
Section 4A of the Ozone Protection and Synthetic Greenhouse Gas
31
(Import Levy) Act 1995 as amended by this Act applies in relation to the
32
import of SGG equipment during:
33
(a) the quarter beginning on 1 July 2012; or
34
Schedule 1 Amendments
10 Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Bill 2011
No. , 2011
(b) a later quarter.
1
(4)
Section 4B of the Ozone Protection and Synthetic Greenhouse Gas
2
(Import Levy) Act 1995 as amended by this Act applies in relation to the
3
import of ODS equipment during:
4
(a) the quarter beginning on 1 July 2012; or
5
(b) a later quarter.
6

 

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