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Plastic Bag Levy (Assessment and Collection) Bill 2002 [2008]

Part 1 Preliminary

1   Short title

                   This Act may be cited as the Plastic Bag Levy (Assessment and Collection) Act 2002 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Object

                   The object of this Act is to provide for the assessment, collection and administration of a levy on plastic bags where plastic bags are used at retail points of sale.

4   Interpretation

                   In this Act, unless the contrary intention appears:

Commissioner means the Commissioner of Taxation.

plastic bag means:

                     (a)  a plastic carrier bag with handles which is designed for the general purpose of carrying goods purchased by consumers; or

                     (b)  a plastic flat bag constructed with no gussets or handles which is designed for the general purpose of carrying goods purchased by consumers; or

                     (c)  a plastic refuse bag which is designed for the general purpose of carrying waste.

retail points of sale means places where a person purchases a good or goods.

retail sale means a sale of a good or goods to a person who does not purchase for the purpose of resale.

retailer means a person whose sales of a good or goods are, in the opinion of the Commissioner, made principally as a retail sale.

5   Exemptions

                   The following classes of plastic bags are exempted from the definition of plastic bag:

                     (a)  plastic bags used solely to contain uncooked or cooked meat or meat products, poultry or poultry products, fish or fish products, cheese or dairy products, fruit or vegetable products or baked goods or bread; or

                     (b)  any food packaging used for in-room patient care at hospitals, nursing homes or not-for-profit nutritional assistance programs such as meals on wheels or similar home food delivery services; or

                     (c)  any paper or other cellulose-based packaging that is coated with polyethylene plastic on only one side.