Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021 (Cth)

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Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021

No. 29, 2021

An Act to impose charge on registered introducers of industrial chemicals, so far as that charge is a duty of excise, and for related purposes

Contents

Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021

No. 29, 2021

An Act to impose charge on registered introducers of industrial chemicals, so far as that charge is a duty of excise, and for related purposes

[Assented to 26 March 2021]

The Parliament of Australia enacts:

Part 1Preliminary 1Short title

This Act is the Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021.

2Commencement
  1. (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.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.

The whole of this Act

The later of:

(a) the start of the day after this Act receives the Royal Assent; and

(b) immediately after the commencement of the Industrial Chemicals Environmental Management (Register) Act 2021.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

27 March 2021

Note: This table relates only to the provisions of this Act as originally enacted.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.

(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.

3Crown to be bound

This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not bind the Crown in right of the Commonwealth.

4Extension to external Territories

This Act extends to the external Territories.

5Act does not impose tax on property of a State

This Act does not impose a tax on property of any kind belonging to a State.

6Definitions

In this Act:

amount includes a nil amount.

charge means charge imposed by section 7.

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

registered introducer for a registration year has the same meaning as in the Industrial Chemicals Environmental Management (Register) Act 2021.

registration year has the same meaning as in the Industrial Chemicals Environmental Management (Register) Act 2021.

Part 2Charge 7Imposition of charge
  1. (1)

    Charge payable by a registered introducer for a registration year under section 67 of the Industrial Chemicals Environmental Management (Register) Act 2021 is imposed.

  2. (2)

    This section imposes charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.

8Amount of charge
  1. (1)

    The amount of charge payable by a registered introducer for a registration year is:

    1. (a)

      the amount prescribed by the regulations; or

    2. (b)

      the amount worked out in accordance with the method prescribed by the regulations.

  2. (2)

    Without limiting subsection (1), the regulations may specify different amounts or methods for different classes of registered introducers.

9Exemptions from charge

The regulations may provide for exemptions from charge.

Part 3Miscellaneous 10Regulations

The Governor‑General may make regulations prescribing matters:

  1. (a)

    required or permitted by this Act to be prescribed by the regulations; or

  2. (b)

    necessary or convenient to be prescribed for carrying out or giving effect to this Act.

[Minister’s second reading speech made in—

House of Representatives on 3 December 2020

Senate on 18 March 2021]

(165/20)

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