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This is a Bill, not an Act. For current law, see the Acts databases.
2013
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Ozone Protection and Synthetic
Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
No. , 2013
(Environment)
A Bill for an Act to provide for a limited exemption
from the carbon charge component of levy imposed
on the import of synthetic greenhouse gases by the
Ozone Protection and Synthetic Greenhouse Gas
(Import Levy) Act 1995, and for related purposes
No. , 2013
Ozone Protection and Synthetic Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 2
3
Simplified outline of this Act ............................................................. 2
4
Definitions ......................................................................................... 3
5
Limited levy exemption--imports of SGGs during the
quarter beginning on 1 April 2014 ..................................................... 3
6
Refund of overpayments of levy--imports of SGGs during
the quarter beginning on 1 April 2014 ............................................... 3
7
Reports by importers of SGGs relating to the quarter
beginning on 1 April 2014 ................................................................. 4
No. , 2013
Ozone Protection and Synthetic Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
1
A Bill for an Act to provide for a limited exemption
1
from the carbon charge component of levy imposed
2
on the import of synthetic greenhouse gases by the
3
Ozone Protection and Synthetic Greenhouse Gas
4
(Import Levy) Act 1995, and for related purposes
5
The Parliament of Australia enacts:
6
1 Short title
7
This Act may be cited as the Ozone Protection and Synthetic
8
Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2013.
9
Section 2
2
Ozone Protection and Synthetic Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
No. , 2013
2 Commencement
1
(1) Each provision of this Act specified in column 1 of the table
2
commences, or is taken to have commenced, in accordance with
3
column 2 of the table. Any other statement in column 2 has effect
4
according to its terms.
5
6
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 and
2 and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Sections 3 to 7
At the same time as section 3 of the Ozone
Protection and Synthetic Greenhouse Gas
(Import Levy) Amendment (Carbon Tax
Repeal) Act 2013 commences.
Note:
This table relates only to the provisions of this Act as originally
7
enacted. It will not be amended to deal with any later amendments of
8
this Act.
9
(2) Any information in column 3 of the table is not part of this Act.
10
Information may be inserted in this column, or information in it
11
may be edited, in any published version of this Act.
12
3 Simplified outline of this Act
13
This Act exempts licensees from the carbon charge component of
14
levy imposed by the Ozone Protection and Synthetic Greenhouse
15
Gas (Import Levy) Act 1995 in respect of imports of SGGs during
16
the quarter beginning on 1 April 2014, if:
17
(a)
the SGGs are entered for warehousing; and
18
(b)
the SGGs are not entered for home consumption before
19
the end of the quarter.
20
Section 4
No. , 2013
Ozone Protection and Synthetic Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
3
4 Definitions
1
(1) In this Act:
2
carbon charge component has the same meaning as in
3
subsection 3A(9) of the Ozone Protection and Synthetic
4
Greenhouse Gas (Import Levy) Act 1995.
5
(2) An expression used in this Act has the same meaning as in the
6
Ozone Protection and Synthetic Greenhouse Gas Management Act
7
1989.
8
5 Limited levy exemption--imports of SGGs during the quarter
9
beginning on 1 April 2014
10
If:
11
(a) levy is imposed by subsection 3A(1) of the Ozone Protection
12
and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a
13
licensee in respect of an import of an SGG during the quarter
14
beginning on 1 April 2014; and
15
(b) the SGG is entered for warehousing (within the meaning of
16
the Customs Act 1901); and
17
(c) the SGG is not entered for home consumption (within the
18
meaning of the Customs Act 1901) before the end of the
19
quarter;
20
the licensee is exempt from the carbon charge component of the
21
amount of the levy.
22
6 Refund of overpayments of levy--imports of SGGs during the
23
quarter beginning on 1 April 2014
24
If:
25
(a) an amount of levy imposed by subsection 3A(1) of the Ozone
26
Protection and Synthetic Greenhouse Gas (Import Levy) Act
27
1995 for the quarter beginning on 1 April 2014 was overpaid
28
by a person before the day after this Act receives the Royal
29
Assent; and
30
Section 7
4
Ozone Protection and Synthetic Greenhouse Gas (Import Levy)
(Transitional Provisions) Bill 2013
No. , 2013
(b) the overpayment is wholly attributable to section 5 of this
1
Act;
2
the amount overpaid must be refunded by the Commonwealth.
3
Note:
For appropriation, see section 28 of the Financial Management and
4
Accountability Act 1997.
5
7 Reports by importers of SGGs relating to the quarter beginning
6
on 1 April 2014
7
If:
8
(a) levy is imposed by subsection 3A(1) of the Ozone Protection
9
and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a
10
person in respect of an import of an SGG during the quarter
11
beginning on 1 April 2014; and
12
(b) under section 5 of this Act, the person is exempt from the
13
carbon charge component of the amount of the levy; and
14
(c) the person is required to give a report under
15
subsection 46A(2) of the Ozone Protection and Synthetic
16
Greenhouse Gas Management Act 1989 in relation to the
17
quarter;
18
the report must include details of the quantity and kind of the SGG
19
that is covered by the exemption.
20