Title Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Bill 2013 [No. 2]
Database Bills & Legislation
Long Title a Bill for an Act to provide for a limited exemption from the carbon charge component of levy imposed on the import of synthetic greenhouse gases by the [itals]Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995[eitals], and for related purposes
Date 23-06-2014 12:16 PM
Source House of Reps
Parl No. 44
Bill Number 146/14
Bill Type Government
Portfolio Environment
Reps Bill Code TM
Status Not Proceeding
System Id legislation/bills/r5297_first-reps/0000


Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Bill 2013 [No. 2]
</head> <body lang="EN-AU" xml:lang="EN-AU"> <div class="WordSection1"> <p class="Session"><a name="_GoBack"/>2013</p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="MsoNormal"><span style="font-size:14.0pt">The Parliament of the</span></p> <p class="MsoNormal"><span style="font-size:14.0pt">Commonwealth of Australia</span></p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="House">HOUSE OF REPRESENTATIVES</p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="Reading">Presented and read a first time</p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="ShortT">Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Bill 2013</p> <p class="MsoNormal"> </p> <p class="Actno">No.      , 2013</p> <p class="MsoNormal"> </p> <p class="Portfolio">(Environment)</p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="LongT">A Bill for an Act to provide for a limited exemption from the carbon charge component of levy imposed on the import of synthetic greenhouse gases by the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i>, and for related purposes</p> <p class="MsoHeader"><span class="CharChapNo"> </span><span class="CharChapText"> </span></p> <p class="MsoHeader"><span class="CharPartNo"> </span><span class="CharPartText"> </span></p> <p class="MsoHeader"><span class="CharDivNo"> </span><span class="CharDivText"> </span></p> </div> <span style="font-size:11.0pt;font-family:"Times New Roman","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection2"> <p class="MsoNormal"><span style="font-size:18.0pt">Contents</span></p> <p class="MsoToc5"><a name="BKCheck15B_1" id="BKCheck15B_1"/>1............ Short title............................................................................................. 1</p> <p class="MsoToc5">2............ Commencement................................................................................... 2</p> <p class="MsoToc5">3............ Simplified outline of this Act.............................................................. 2</p> <p class="MsoToc5">4............ Definitions.......................................................................................... 3</p> <p class="MsoToc5">5............ Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014     3</p> <p class="MsoToc5">6............ Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014       3</p> <p class="MsoToc5">7............ Reports by importers of SGGs relating to the quarter beginning on 1 April 2014   4</p> <p class="MsoNormal"> </p> </div> <span style="font-size:11.0pt;font-family:"Times New Roman","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection3"> <p class="Page1">A Bill for an Act to provide for a limited exemption from the carbon charge component of levy imposed on the import of synthetic greenhouse gases by the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i>, and for related purposes</p> <p class="MsoNormal" style="margin-top:12.0pt;line-height:normal"> <span style="font-size:16.0pt">The Parliament of Australia enacts:</span></p> <opc-section depth="0" ref="aa9afa8f59b84ce5a2d93fcb3d352b21" title="1  Short title"><a name="aa9afa8f59b84ce5a2d93fcb3d352b21"/><p class="ActHead5"><a name="_Toc390785684"><span class="CharSectno">1</span>  Short title</a></p> <p class="subsection">                    This Act may be cited as the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2013</i>.</p> </opc-section><opc-section depth="0" ref="72f2d70026d54b3088c2052dff3ab4bd" title="2  Commencement"><a name="72f2d70026d54b3088c2052dff3ab4bd"/><p class="ActHead5"><a name="_Toc390785685"><span class="CharSectno">2</span>  Commencement</a></p> <p class="subsection">              (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.</p> <p class="Tabletext"> </p> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="474" style="margin-left:5.35pt;border-collapse:collapse;border:none"> <thead> <tr> <td width="474" colspan="3" valign="top" style="width:355.55pt;border-top:solid windowtext 1.5pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Commencement information</p> </td> </tr> <tr> <td width="113" valign="top" style="width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Column 1</p> </td> <td width="255" valign="top" style="width:191.4pt;border:none;border-bottom: solid windowtext 1.0pt;padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Column 2</p> </td> <td width="105" valign="top" style="width:79.1pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Column 3</p> </td> </tr> <tr> <td width="113" valign="top" style="width:3.0cm;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Provision(s)</p> </td> <td width="255" valign="top" style="width:191.4pt;border:none;border-bottom: solid windowtext 1.5pt;padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Commencement</p> </td> <td width="105" valign="top" style="width:79.1pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="TableHeading">Date/Details</p> </td> </tr> </thead> <tr> <td width="113" valign="top" style="width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext">1.  Sections 1 and 2 and anything in this Act not elsewhere covered by this table</p> </td> <td width="255" valign="top" style="width:191.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext">The day this Act receives the Royal Assent.</p> </td> <td width="105" valign="top" style="width:79.1pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext"> </p> </td> </tr> <tr> <td width="113" valign="top" style="width:3.0cm;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext">2.  Sections 3 to 7</p> </td> <td width="255" valign="top" style="width:191.4pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext">At the same time as section 3 of the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2013</i> commences.</p> </td> <td width="105" valign="top" style="width:79.1pt;border:none;border-bottom:solid windowtext 1.5pt; padding:0cm 5.35pt 0cm 5.35pt"> <p class="Tabletext"> </p> </td> </tr> </table> <p class="notetext"> Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.</p> <p class="subsection">              (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.</p> </opc-section><opc-section depth="0" ref="8ec9db9ae4484fb38f806046940ebc2b" title="3  Simplified outline of this Act"><a name="8ec9db9ae4484fb38f806046940ebc2b"/><p class="ActHead5"><a name="_Toc390785686"><span class="CharSectno">3</span>  Simplified outline of this Act</a></p> <div style="border:solid windowtext 1.0pt;padding:5.0pt 5.0pt 5.0pt 5.0pt; margin-left:2.0cm;margin-right:0cm"> <p class="SOText" style="margin-left:0cm">This Act exempts licensees from the carbon charge component of levy imposed by the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i> in respect of imports of SGGs during the quarter beginning on 1 April 2014, if:</p> <p class="SOPara" style="margin-left:46.8pt">        (a)     the SGGs are entered for warehousing; and</p> <p class="SOPara" style="margin-left:46.8pt">       (b)     the SGGs are not entered for home consumption before the end of the quarter.</p> </div> </opc-section><opc-section depth="0" ref="45bb6573ed3e44218c9812212df4f723" title="4  Definitions"><a name="45bb6573ed3e44218c9812212df4f723"/><p class="ActHead5"><a name="_Toc390785687"><span class="CharSectno">4</span>  Definitions</a></p> <p class="subsection">              (1)  In this Act:</p> <p class="Definition"><b><i>carbon charge component</i></b> has the same meaning as in subsection 3A(9) of the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i>.</p> <p class="subsection">              (2)  An expression used in this Act has the same meaning as in the <i>Ozone Protection and Synthetic Greenhouse Gas Management Act 1989</i>.</p> </opc-section><opc-section depth="0" ref="1b46e1be06c549f7a0cf51e27dbed3f4" title="5  Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014"><a name="1b46e1be06c549f7a0cf51e27dbed3f4"/><p class="ActHead5"><a name="_Toc390785688"><span class="CharSectno">5</span>  Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014</a></p> <p class="subsection">                    If:</p> <p class="paragraph">                      (a)  levy is imposed by subsection 3A(1) of the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i> on a licensee in respect of an import of an SGG during the quarter beginning on 1 April 2014; and</p> <p class="paragraph">                      (b)  the SGG is entered for warehousing (within the meaning of the <i>Customs Act 1901</i>); and</p> <p class="paragraph">                      (c)  the SGG is not entered for home consumption (within the meaning of the <i>Customs Act 1901</i>) before the end of the quarter;</p> <p class="subsection2">the licensee is exempt from the carbon charge component of the amount of the levy.</p> </opc-section><opc-section depth="0" ref="57acf02e74704b93a401d0be59b650cb" title="6  Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014"><a name="57acf02e74704b93a401d0be59b650cb"/><p class="ActHead5"><a name="_Toc390785689"><span class="CharSectno">6</span>  Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014</a></p> <p class="subsection">                    If:</p> <p class="paragraph">                      (a)  an amount of levy imposed by subsection 3A(1) of the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i> for the quarter beginning on 1 April 2014 was overpaid by a person before the day after this Act receives the Royal Assent; and</p> <p class="paragraph">                      (b)  the overpayment is wholly attributable to section 5 of this Act;</p> <p class="subsection2">the amount overpaid must be refunded by the Commonwealth.</p> <p class="notetext"> Note:          For appropriation, see section 28 of the <i>Financial Management and Accountability Act 1997</i>.</p> </opc-section><opc-section depth="0" ref="14566be46b4441b8ae6bc6f199f52ea5" title="7  Reports by importers of SGGs relating to the quarter beginning on 1 April 2014"><a name="14566be46b4441b8ae6bc6f199f52ea5"/><p class="ActHead5"><a name="_Toc390785690"><span class="CharSectno">7</span>  Reports by importers of SGGs relating to the quarter beginning on 1 April 2014</a></p> <p class="subsection">                    If:</p> <p class="paragraph">                      (a)  levy is imposed by subsection 3A(1) of the <i>Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995</i> on a person in respect of an import of an SGG during the quarter beginning on 1 April 2014; and</p> <p class="paragraph">                      (b)  under section 5 of this Act, the person is exempt from the carbon charge component of the amount of the levy; and</p> <p class="paragraph">                      (c)  the person is required to give a report under subsection 46A(2) of the <i>Ozone Protection and Synthetic Greenhouse Gas Management Act 1989</i> in relation to the quarter;</p> <p class="subsection2">the report must include details of the quantity and kind of the SGG that is covered by the exemption.</p> </opc-section></div> </body> </div></div></body></html>