Product Emissions Standards (Excise) Charges Regulations 2018 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This instrument is the
Product Emissions Standards (Excise) Charges Regulations 2018 .
This instrument is made under the
Product Emissions Standards (Excise) Charges Act 2017 .
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.
In this instrument:
Act means theProduct Emissions Standards (Excise) Charges Act 2017 .
GST has the meaning given by section 195‑1 of theA New Tax System (Goods and Services Tax) Act 1999 .
GST exclusive market value has the meaning given by section 195‑1 of theA New Tax System (Goods and Services Tax) Act 1999 .
passes the manufacture threshold : see subsection 5(5).
price : theprice of an emissions‑controlled product when first supplied is:
(a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and
(b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.
product price of an emissions‑controlled product means:
(a) if the price of the product when a person makes a first supply of the product is less than $10,000
— that price; or(b) otherwise—$10,000.
supply has the same meaning as in theProduct Emissions Standards Act 2017 .
(1) This section is made for the purposes of section 6 of the Act.
Person has not passed the manufacture threshold (2) If:
(a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and
(b) at that time, the person has not passed the manufacture threshold for the financial year;
the amount of the charge imposed on the manufacture of the product is nil.
Person passes the manufacture threshold (3) If:
(a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and
(b) at that time, the person passes the manufacture threshold for the financial year;
the amount of the charge imposed on the manufacture of the product is to be worked out using the following formula:
where:
total product price means the sum of the product prices of each emissions‑controlled product that the person has manufactured at the time the person passes the manufacture threshold for the financial year.Person has already passed the manufacture threshold (4) If:
(a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and
(b) at that time, the person has already passed the manufacture threshold for the financial year;
the amount of the charge imposed on the manufacture of the product is to be worked out by multiplying the product price of the product by 0.0033.
Passes the manufacture threshold (5) A person who manufactures an emissions‑controlled product at a particular time in a financial year
passes the manufacture threshold for the financial year if the sum of the following amounts is more than $44,000:(a) the product price of the product;
(b) the sum of the product prices of any other emissions‑controlled products previously manufactured by the person in the financial year.
Rounding (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).
The amendments made by the
Product Emissions Standards (Excise) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are manufactured on or after 1 July 2021.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = | Sch = Schedule(s) |
LIA = | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Product Emissions Standards (Excise) Charges Regulations 2018 | 12 June 2018 (F2018L00762) | 1 July 2018 (s 2(1) item 1) | |
Product Emissions Standards (Excise) Charges Amendment Regulations 2021 | 14 Dec 2021 (F2021L01778) | 1 July 2021 (s 2(1) item 1) | — |
Part 1 heading............................. | ad F2021L01778 |
s 2............................................. | rep LA s 48D |
s 4............................................. | am F2021L01778 |
Part 2 heading............................. | ad F2021L01778 |
s 5............................................. | am F2021L01778 |
Part 3......................................... | ad F2021L01778 |
s 6............................................. | ad F2021L01778 |
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