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Motor Vehicle Standards (Cheaper Transport) Bill 2014
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Part 3 Vehicle carbon emissions charge

Division 1 Vehicle carbon emissions charge

5   Liability to charge

                   A person must pay the charge for a year if:

                     (a)  the mean specific emissions of CO 2 of the chargeable vehicles the person sells in the year exceeds the vehicle carbon emissions standard; and

                     (b)  any conditions prescribed by the regulation s are satisfied.

6   Amount of charge

             (1)  The amount of the charge the person must pay for the year is the amount worked out using the following formula multiplied by the number of chargeable vehicles the person sells in the year, if the mean specific emissions of CO 2 of the vehicles exceeds the standard by more than 3g CO 2 / km:

             (2)  The amount of the charge the person must pay for the year is the amount worked out using the following formula multiplied by the number of chargeable vehicles the person sells in the year, if the mean specific emissions of CO 2 of the vehicles exceeds the standard by more than 2g CO 2 / km but no more than 3g CO 2 / km:

             (3)  The amount of the charge the person must pay for the year is the amount worked out using the following formula multiplied by the number of chargeable vehicles the person sells in the year, if the mean specific emissions of CO 2 of the vehicles exceeds the standard by more than 1g CO 2 / km but no more than 2g CO 2 / km:

             (4)  The amount of the charge the person must pay for the year is the amount worked out using the following formula multiplied by the number of chargeable vehicles the person sells in the year, if the mean specific emissions of CO 2 of the vehicles exceeds the standard by no more than 1g CO 2 / km:

Division 2 Payment of charge and penalty for late payment of charge

7   When charge becomes due for payment

                   Charge becomes due for payment in accordance with the regulations.

8   Penalty for late payment of charge

             (1)  If charge payable by a person remains unpaid after it has become due for payment, the person is liable to pay (in addition to the charge) a prescribed penalty on the unpaid amount of charge, calculated from the day the charge became due for payment, and compounded.

             (2)  The regulations must not prescribe a penalty exceeding the equivalent of 1.5% of the amount of unpaid charge for each month or part of a month during which it is unpaid.

             (3)  Subsection (2) does not require the penalty to be calculated on a monthly basis.

             (4)  The fact that a judgement is entered or given in a court for the payment of charge, or of a composite amount that includes charge, does not of itself cause the charge to stop being unpaid for the purposes of subsection (1).

             (5)  If the judgement debt bears interest, the penalty payable under subsection (1) is reduced by the following amount:

9   Remission of late-payment penalty

             (1)  If late-payment penalty is payable in relation to charge for a year, the Regulator may remit some or all of the late-payment penalty in the circumstances prescribed the by regulations.

             (2)  The person who is liable to pay the penalty may apply to the Administrative Appeals Tribunal for review of a decision of the Regulator.

10   Manner of payment

                   Charge and late-payment penalty must be paid in the manner prescribed by the regulations.

11   Recovery of unpaid charge and late-payment penalty

                   Unpaid charge and related late-payment penalty may be recovered as a debt in any court of competent jurisdiction by the Regulator suing on behalf of the Commonwealth.

12   Refund of overpayment of charge or late-payment penalty

             (1)  An amount of charge or late-payment penalty that is overpaid by a person may be credited against a liability of the person to pay charge or late-payment penalty, and must be refunded to the extent that it is not credited.

             (2)  Payments for the purposes of subsection (1) are to be met from funds appropriated by the Parliament for those purposes.

Division 3 Information gathering

13   Annual return to Regulator

             (1)  A person who sells chargeable vehicles in a year must give a writt en return for the year to the Regulator.

             (2)  The person must give the return to the Regulator by the day prescribed by the regulations.

             (3)  The return must be in the form approved by the Regulator. Any information that the approved form requires to be provided to the Regulator must be information that relates to this Act.

             (4)  The Regulator must, by the day prescribed by the regulations, publish on its website, for each person that gives to the Regulator a return under this section for a year:

                     (a)  the mean specific emissions of CO 2 of the chargeable vehicles; and

                     (b)  any other information prescribed by the regulations.

             (5)  For the purposes of the Clean » « Energy » Regulator Act 2011 , this Act is treated as being a climate change law.

14   Authorised officers’ powers to seek information

             (1)  An authorised officer may give a person a written notice requiring the person:

                     (a)  to give the authorised officer specified information on matters relevant to the operation of this Act within a reasonable time specified in the notice; and

                     (b)  to verify the information by statutory declaration.

             (2)  The Regulator may authorise an officer in writing for the purposes of this section.

             (3)  In this Act:

authorised officer means any of the following authorised by the Regulator for the purposes of this section:

                     (a)  a member of the staff of the Regulator;

                     (b)  a person assisting the Regulator under section 37 of the « Clean » « Energy Regulator Act 2011 ;

                     (c)  an officer, member or employee of a Commonwealth authority.

15   Offences in relation to returns etc.

             (1)  A person must not fail to give information or a return that the person is required to give under this Act or the regulations.

Penalty:   60 penalty unit s.

             (2)  Subsection (1) does not apply if the person has a reasonable excuse.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ).

             (3)  The offence created by subsection (1) is an offence of strict liability .

Note:          For strict liability, see section 6.1 of the Criminal Code .

             (4)  A person is not excused from giving a return or information on the ground that the information, or giving the return, might tend to incriminate the person. However, any information or return given, and any information or thing (including any document) obtained as a direct or indirect consequence of the giving of the return or information, is not admissible in evidence against the person in:

                     (a)  criminal proceedings other than proceedings for an offence against subsection (1) or (5); or

                     (b)  proceedings for recovery of an amount of late-payment penalty.

             (5)  A person commits an offence if:

                     (a)  the person presents a document, makes a statement or gives a return or information to a person carrying out functions under this Act; and

                     (b)  the document, statement, return or information is false or misleading in a material particular.

Penalty for an offence against this subsection: Imprisonment for 12 months.

16   Conduct by directors, employees and agents

             (1)  Subject to subsection (2), in proceedings against a body corporate for an offence against this Act:

                     (a)  any conduct engaged in by a director, employee or agent of the body corporate within the actual or apparent scope of his or her employment or within his or her actual or apparent authority is taken to have been engaged in also by the body corporate; and

                     (b)  it is taken to be established that conduct (the relevant conduct ) was engaged in by the body corporate if it is proved:

                              (i)  that the directors of the body corporate engaged in the relevant conduct or expressly, tacitly or impliedly authorised or permitted the relevant conduct to be engaged in; or

                             (ii)  that an employee or agent of the body corporate with duties of such responsibility that his or her conduct may fairly be assumed to represent the policy of the body corporate engaged in the relevant conduct or expressly, tacitly or impliedly authorised or permitted the relevant conduct to be engaged in.

             (2)  Subparagraph (1)(b)(ii) does not apply if the body corporate proves that it exercised due diligence to prevent the relevant conduct.

             (3)  Subject to subsection (4), in proceedings against an individual for an offence against this Act:

                     (a)  any conduct engaged in by an employee or agent of the individual within the actual or apparent scope of his or her employment or within his or her actual or apparent authority is taken to have been engaged in also by the individual; and

                     (b)  it is taken to be established that conduct (the relevant conduct ) was engaged in by the individual knowingly if it is proved that an employee or agent of the individual with duties of such responsibility that his or her conduct may fairly be assumed to represent the policy of the individual knowingly engaged in the relevant conduct or expressly, tacitly or impliedly authorised or permitted the relevant conduct to be engaged in.

             (4)  Paragraph (3)(b) does not apply if the individual proves that he or she exercised due diligence to prevent the relevant conduct.

             (5)  If:

                     (a)  an individual is convicted of an offence against this Act; and

                     (b)  the individual would not have been convicted of the offence if subsections (3) and (4) had not been enacted;

the individual is not liable to be punished by imprisonment for the offence.

             (6)  A reference in this section to engag ing in conduct includes a reference to failing or refusing to engage in conduct.

Division 4 Miscellaneous

17   Agreement for collecting charge and late-payment penalty

             (1)  On behalf of the Commonwealth, the Finance Minister may enter into an agreement with a Commonwealth authority for the receipt or custody of charge or late-payment penalty on behalf of the Commonwealth.

             (2)  The Finance Minister may delegate his or her power under subsection (1) to an SES employee or acting SES employee. The delegation must be in writing.

             (3)  In exercising the delegated power, the delegate is subject to any directions given by the Finance Minister.