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

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

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

The Parliament of Australia enacts: