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


OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (MANUFACTURE 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 (Manufacture 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 (Manufacture Levy) Act
1995, and for related purposes
i Ozone Protection and Synthetic Greenhouse Gas (Manufacture 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 (Manufacture Levy)
Act 1995
3
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Bill 2011
No. , 2011 1
A Bill for an Act to amend the Ozone Protection and
1
Synthetic Greenhouse Gas (Manufacture Levy) Act
2
1995, 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 (Manufacture 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 (Manufacture 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 (Manufacture Levy) Amendment Bill 2011
No. , 2011 3
Schedule 1--Amendments
1
2
Ozone Protection and Synthetic Greenhouse Gas
3
(Manufacture Levy) Act 1995
4
1 Title
5
Omit "a levy", substitute "levies".
6
2 After section 2
7
Insert:
8
2A Definitions
9
In this Act:
10
benchmark average auction charge has the same meaning as in
11
the Clean Energy Act 2011.
12
carbon unit has the same meaning as in the Clean Energy Act
13
2011.
14
fixed charge year has the same meaning as in the Clean Energy
15
Act 2011.
16
flexible charge year has the same meaning as in the Clean Energy
17
Act 2011.
18
issue, in relation to a carbon unit, has the same meaning as in the
19
Clean Energy Act 2011.
20
medical equipment includes a pharmaceutical product.
21
vintage year has the same meaning as in the Clean Energy Act
22
2011.
23
2B Carbon dioxide equivalence of an amount of an SGG
24
(1) For the purposes of this Act, the carbon dioxide equivalence of an
25
amount of an SGG that is a greenhouse gas is the amount of the
26
SGG multiplied by a value specified in the regulations in relation
27
to that kind of SGG.
28
Schedule 1 Amendments
4 Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Bill
2011 No. , 2011
(2) For the purposes of this Act, the carbon dioxide equivalence of an
1
amount of an SGG that is not a greenhouse gas is zero.
2
(3) For the purposes of this section, greenhouse gas has the same
3
meaning as in the National Greenhouse and Energy Reporting Act
4
2007.
5
3 After section 3
6
Insert:
7
3A Manufacture levy--SGGs
8
(1)
If:
9
(a) a controlled substances licence allows the licensee to
10
manufacture SGGs; and
11
(b) the licensee manufactures an SGG during a quarter during
12
which the licence is in force;
13
levy is imposed on the licensee in respect of that manufacture.
14
(2) Subsection (1) does not apply to the manufacture of an SGG in
15
circumstances that are prescribed for the purposes of paragraph
16
13(1A)(b) of the Ozone Protection and Synthetic Greenhouse Gas
17
Management Act 1989.
18
(3) Subsection (1) does not apply to the manufacture of an SGG that is
19
to be used for a purpose prescribed by the regulations.
20
(4) For the purposes of this section, if a licence is in force for only part
21
of a particular quarter, that part is taken to be a quarter.
22
(5) The amount of levy imposed by subsection (1) on a licensee in
23
respect of the manufacture of an SGG in a quarter is the amount
24
worked out using the following formula:
25
Number of tonnes
Number of
of the carbon
Applicable
Prescribed
tonnes
dioxide equivalence
charge
rate
of the SGG
of the SGG
×
+
×
26
where:
27
applicable charge means:
28
(a) if the quarter is in a fixed charge year--the per unit charge
29
applicable under subsection 100(1) of the Clean Energy Act
30
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Bill 2011
No. , 2011 5
2011 for the issue of a carbon unit with a vintage year of that
1
fixed charge year; or
2
(b) if the quarter is in a flexible charge year--the benchmark
3
average auction charge for the previous financial year.
4
prescribed rate means the rate prescribed by the regulations.
5
(6) The prescribed rate must not exceed $165 per tonne.
6
(7)
If:
7
(a) levy is imposed by subsection (1) on a licensee in respect of
8
the manufacture of an SGG; and
9
(b) the Minister is satisfied that the SGG:
10
(i) is to be used in medical equipment; or
11
(ii) is to be used in the manufacture of medical equipment;
12
or
13
(iii) is to be used in a product, or in equipment, prescribed
14
for the purposes of paragraph 8D(1)(c) of the Ozone
15
Protection and Synthetic Greenhouse Gas Management
16
Act 1989; or
17
(iv) is to be used in the manufacture of a product, or of
18
equipment, specified in an instrument in force under
19
paragraph 8D(1)(d) of that Act; or
20
(v) is to be used for a purpose prescribed by the regulations;
21
the Minister may, by written notice given to the licensee, determine
22
that the licensee is exempt from the carbon charge component of
23
the amount of the levy.
24
(8) For the purposes of subsection (7), the carbon charge component
25
of the amount of the levy is so much of that amount as is equal to
26
the amount worked out using the following formula:
27
Number of tonnes
of the carbon
Applicable
dioxide equivalence
charge
of the SGG
×
28
where:
29
applicable charge means the charge that is the applicable charge
30
for the purposes of the application of subsection (5) to the levy.
31
(9) In making a determination under subsection (7), the Minister must
32
have regard to such matters as are specified in the regulations.
33
Schedule 1
Amendments
6 Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Bill
2011 No. , 2011
(10) The Minister must not make a recommendation to the
1
Governor-General about regulations to be made for the purposes of
2
subsection (3) unless the Minister is satisfied that:
3
(a) it would be impracticable to impose levy on the manufacture
4
of an SGG that is to be used for a purpose to be prescribed by
5
those regulations; or
6
(b) a purpose to be prescribed by those regulations is a medical,
7
veterinary, health or safety purpose.
8
(11) The Minister must not make a recommendation to the
9
Governor-General about regulations to be made for the purposes of
10
subparagraph (7)(b)(v) unless the Minister is satisfied that:
11
(a) it would be impracticable to require payment of the carbon
12
charge component of the amount of levy imposed on the
13
manufacture of an SGG that is to be used for a purpose to be
14
prescribed by those regulations; or
15
(b) a purpose to be prescribed by those regulations is a medical,
16
veterinary, health or safety purpose.
17
3A Section 4 (heading)
18
Repeal the heading, substitute:
19
4 Manufacture levy--substances other than SGGs
20
4 Paragraph 4(1)(a)
21
After "or substances", insert "(other than an SGG)".
22
5 Subsection 4(2)
23
Repeal the subsection.
24
6 Paragraph 4(4)(b)
25
Repeal the paragraph.
26
7 Section 5
27
After "section", insert "3A or".
28
8 Application of amendments
29
Amendments Schedule 1
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment Bill 2011
No. , 2011 7
(1)
Section 3A of the Ozone Protection and Synthetic Greenhouse Gas
1
(Manufacture Levy) Act 1995 as amended by this Act applies in relation
2
to the manufacture of an SGG during:
3
(a) the quarter beginning on 1 July 2012; or
4
(b) a later quarter.
5
(2)
The amendments of section 4 of the Ozone Protection and Synthetic
6
Greenhouse Gas (Manufacture Levy) Act 1995 made by this Act apply
7
in relation to the manufacture of a substance during:
8
(a) the quarter beginning on 1 July 2012; or
9
(b) a later quarter.
10

 


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