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

Part 2 Liability for levy

6  Levy

                   Subject to, and in accordance with the provisions of this Act, the levy imposed by the Plastic Bag Levy Imposition Act 2002 shall be levied and paid by the retailer at the retail point of sale where:

                     (a)  a good is sold by the retailer to a person; and

                     (b)  the good is packaged in a plastic bag supplied by the retailer.

7   Charging plastic bag levy

                   A retailer must charge to a customer an amount equivalent to the amount of the levy in respect of the provision by the retailer to the customer of a plastic bag, other than a plastic bag exempted under section 5, for the purposes of packaging a good or goods purchased from the retailer.

8   Itemisation of levy

                   Where an amount under section 7 is charged by the retailer, the charge must be itemised on any invoice, receipt or docket issued by the retailer.

9   Returns and payments

             (1)  A retailer must, within the prescribed period, provide to the Commissioner a full and true return in the prescribed form of the amount of the levy which became payable by him or her during the prescribed accounting period.

             (2)   A retailer must keep in a permanent form a full and true record of:

                     (a)  the number of plastic bags, other than exempted plastic bags, in stock before the commencement of this Act;

                     (b)  the number of plastic bags, other than exempted plastic bags, purchased or acquired by the retailer in each accounting period;

and these records must be made available for perusal by the Commissioner on such terms as may be prescribed.

             (3)  The records referred to in subsections (1) and (2) must be retained for a period of not less than six years.

10   When a levy becomes due for payment

                   Levy becomes due for payment in accordance with the regulations.

11   Penalty for late payment of levy

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

12   Manner of payments

                   Payment of levy and late payment penalty must be made in the manner prescribed by the regulations.

13   Recovery of unpaid levy and late payment penalty

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

14   Estimation in the case of non payment

             (1)  If within the time specified in section 9 a retailer fails to provide a return to the Commissioner, the Commissioner may estimate the amount of levy payable by that retailer for the specified period and serve a notice on the retailer of the amount estimated and the time required for payment of the amount.

             (2)  The Commissioner may issue a revised notice under this section.

             (3)  A retailer may object to a notice on the grounds that:

                     (a)  he or she is not the retailer to whom the notice should have been issued; or

                     (b)  the estimate in the notice is incorrect.

             (4)  An objection under subsection (3) is to be dealt with by the Commissioner in accordance with the provisions of the Taxation Administration Act 1953 .

15   Estimation in the case of under payment

             (1)  Where the Commissioner has reason to believe that the total amount of levy payable by a retailer in relation to a specified period is greater than the amount of levy paid by the retailer, the Commissioner may estimate an additional amount payable by that retailer for the specified period and serve a notice on the retailer specifying:

                     (a)  the total amount of levy estimate;

                     (b)  the total amount of levy paid by the retailer;

                     (c)  the balance of levy estimate remaining unpaid.

             (2)  The Commissioner may issue a revised notice under this section.

             (3)  The retailer may object to a notice on the same grounds and in the same manner as is specified in section 14.

16   Administration

                   The Commissioner has the general administration of this Act.