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This is a Bill, not an Act. For current law, see the Acts databases.
PLASTIC BAG LEVY (ASSESSMENT AND COLLECTION) BILL 2010
2010
The Parliament of the
Commonwealth of Australia
THE SENATE
Presented and read a first time
Plastic Bag Levy (Assessment and
Collection) Bill 2010
No. , 2010
(Senator Bob Brown)
A Bill for an Act to provide for the assessment and
collection of a levy on the use of plastic bags at
retail points of sale
i Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010
Contents
Part 1--Preliminary
1
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
2
3 Object
.................................................................................................
2
4 Definitions
.........................................................................................
2
5 Exemptions
........................................................................................
2
Part 2--Liability for levy
4
6 Levy
...................................................................................................
4
7 Charging
plastic
bag levy .................................................................. 4
8
Itemisation of levy ............................................................................. 4
9
Returns and payments ........................................................................ 4
10
When a levy becomes due for payment ............................................. 5
11
Penalty for late payment of levy ........................................................ 5
12
Manner of payments .......................................................................... 5
13
Recovery of unpaid levy and late payment penalty ........................... 5
14
Estimation in the case of non-payment .............................................. 5
15
Estimation in the case of under payment ........................................... 6
16 Administration
...................................................................................
6
Part 3--Miscellaneous
7
17
Annual report of levy amount to Parliament ...................................... 7
18 Regulations
........................................................................................
7
Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010 1
A Bill for an Act to provide for the assessment and
1
collection of a levy on the use of plastic bags at
2
retail points of sale
3
The Parliament of Australia enacts:
4
Part 1--Preliminary
5
6
1 Short title
7
This Act may be cited as the Plastic Bag Levy (Assessment and
8
Collection) Act 2010.
9
Part 1 Preliminary
Section 2
2 Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010
2 Commencement
1
This Act commences on the day this Act receives the Royal
2
Assent.
3
3 Object
4
The object of this Act is to provide for the assessment, collection
5
and administration of a levy on plastic bags if plastic bags are used
6
at retail points of sale or for carrying waste.
7
4 Definitions
8
In this Act:
9
Commissioner means the Commissioner of Taxation.
10
plastic bag means:
11
(a) a plastic carrier bag with handles that is designed for the
12
general purpose of carrying goods purchased by consumers;
13
or
14
(b) a plastic flat bag constructed with no gussets or handles that
15
is designed for the general purpose of carrying goods
16
purchased by consumers; or
17
(c) a plastic refuse bag that is designed for the general purpose of
18
carrying waste.
19
retail points of sale means places where a person purchases a good
20
or goods.
21
retail sale means a sale of a good or goods to a person who does
22
not purchase for the purpose of resale.
23
retailer means a person whose sales of a good or goods are, in the
24
opinion of the Commissioner, made solely or principally as a retail
25
sale.
26
5 Exemptions
27
The following classes of plastic bags are exempted from the
28
collection of levy under this Act:
29
Preliminary Part 1
Section 5
Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010 3
(a) plastic bags used solely to contain unpackaged uncooked or
1
cooked meat or meat products, poultry or poultry products,
2
fish or fish products, cheese or dairy products, fruit or
3
vegetable products or baked goods or bread; or
4
(b) any food packaging used for in-room patient care at
5
hospitals, nursing homes or not-for-profit nutritional
6
assistance programs such as meals on wheels or similar home
7
food delivery services; or
8
(c) any paper or other cellulose-based packaging that is coated
9
with polyethylene plastic on only one side.
10
Part 2 Liability for levy
Section 6
4 Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010
Part 2--Liability for levy
1
2
6 Levy
3
Subject to, and in accordance with the provisions of this Act, the
4
levy imposed by the Plastic Bag Levy Imposition Act 2010 must be
5
levied and paid by the retailer at the retail point of sale if:
6
(a) a good is sold by the retailer to a person; and
7
(b) the good is packaged in a plastic bag supplied by the retailer,
8
other than a plastic bag exempted under section 5.
9
7 Charging plastic bag levy
10
A retailer must charge to a customer an amount equivalent to the
11
amount of the levy in respect of the provision by the retailer to the
12
customer of a plastic bag, other than a plastic bag exempted under
13
section 5, for the purposes of carrying a good or goods purchased
14
from the retailer.
15
8 Itemisation of levy
16
If an amount under section 7 is charged by the retailer, the charge
17
must be itemised on any invoice, receipt or docket issued by the
18
retailer.
19
9 Returns and payments
20
(1) A retailer must, within the prescribed period, provide to the
21
Commissioner a full and true return in the prescribed form of the
22
amount of the levy which became payable by him or her during the
23
prescribed accounting period.
24
(2) A retailer must keep in a permanent form a full and true record of:
25
(a) the number of plastic bags, other than exempted plastic bags,
26
in stock before the commencement of this Act;
27
(b) the number of plastic bags, other than exempted plastic bags,
28
purchased or acquired by the retailer in each accounting
29
period;
30
Liability for levy Part 2
Section 10
Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010 5
and these records must be made available for examination by the
1
Commissioner on such terms as may be prescribed.
2
(3) The records referred to in subsections (1) and (2) must be retained
3
for a period of not less than 6 years.
4
10 When a levy becomes due for payment
5
Levy becomes due for payment in accordance with the regulations.
6
11 Penalty for late payment of levy
7
If levy payable by a person remains unpaid after it has become due
8
for payment, the person is liable to pay in addition to the levy, a
9
prescribed penalty on the unpaid amount of levy, calculated from
10
the day the levy became due for payment.
11
12 Manner of payments
12
Payment of levy and late payment penalty must be made in the
13
manner prescribed by the regulations.
14
13 Recovery of unpaid levy and late payment penalty
15
Unpaid levy and late payment penalty may be recovered as a debt
16
by the Commissioner suing on behalf of the Commonwealth in any
17
court of competent jurisdiction.
18
14 Estimation in the case of non-payment
19
(1) If within the time specified in section 9 a retailer fails to provide a
20
return to the Commissioner, the Commissioner may estimate the
21
amount of levy payable by that retailer for the specified period and
22
serve a notice on the retailer of the amount estimated and the time
23
required for payment of the amount.
24
(2) The Commissioner may issue a revised notice under this section.
25
(3) A retailer may object to a notice on the grounds that:
26
(a) he or she is not the retailer to whom the notice should have
27
been issued; or
28
Part 2 Liability for levy
Section 15
6 Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010
(b) the estimate in the notice is incorrect.
1
(4) An objection under subsection (3) is to be dealt with by the
2
Commissioner in accordance with the provisions of the Taxation
3
Administration Act 1953.
4
15 Estimation in the case of under payment
5
(1) If the Commissioner has reason to believe that the total amount of
6
levy payable by a retailer in relation to a specified period is greater
7
than the amount of levy paid by the retailer, the Commissioner may
8
estimate an additional amount payable by that retailer for the
9
specified period and serve a notice on the retailer specifying:
10
(a) the total amount of levy estimate;
11
(b) the total amount of levy paid by the retailer;
12
(c) the balance of levy estimate remaining unpaid.
13
(2) The Commissioner may issue a revised notice under this section.
14
(3) The retailer may object to a notice on the same grounds and in the
15
same manner as is specified in section 14.
16
16 Administration
17
The Commissioner has the general administration of this Act.
18
Miscellaneous Part 3
Section 17
Plastic Bag Levy (Assessment and Collection) Bill 2010 No. , 2010 7
Part 3--Miscellaneous
1
2
17 Annual report of levy amount to Parliament
3
(1) Not later than 2 months after 30 June each year, the Commissioner
4
must present to each House of the Parliament a report on the
5
amount of levy assessed under this Act.
6
(2) Each report must include details of the operation of this Act during
7
the preceding year.
8
18 Regulations
9
The Governor-General may make regulations prescribing matters:
10
(a) required or permitted by this Act to the prescribed; or
11
(b) necessary or convenient to be prescribed for carrying out or
12
giving effect to this Act.
13