Environment Protection and Biodiversity Conservation (Excise Charges Imposition) Act 2025

Overview

The Environment Protection and Biodiversity Conservation (Excise Charges Imposition) Act 2025 was enacted by the Parliament of Australia to address the need for additional revenue streams to support the administration of the Environment Protection and Biodiversity Conservation Act 1999. The 2025 Act introduces a framework for imposing excise charges on certain matters connected with the administration of the 1999 Act, aiming to recover the Commonwealth's costs associated with environmental protection and biodiversity conservation efforts. This Act is designed to complement the existing legislative structure by providing a means to fund necessary regulatory activities without imposing additional tax burdens. The Act also ensures that the charges imposed are strictly within the scope of duties of excise as defined by the Constitution, and it allows for the setting of charge amounts or calculation methods through regulations to ensure they are cost-reflective.

Scope and Application

The Environment Protection and Biodiversity Conservation (Excise Charges Imposition) Act 2025 applies to prescribed matters connected with the administration of the Environment Protection and Biodiversity Conservation Act 1999, imposing charges that are duties of excise. This Act binds the Crown in right of each of the States, the Australian Capital Territory, and the Northern Territory, but it does not bind the Crown in right of the Commonwealth. It extends to the external Territories and applies extra-territorially to acts, omissions, matters, and things outside Australia. Importantly, the Act does not impose a tax on property belonging to any State, as defined in section 114 of the Constitution. The Act allows for the imposition of charges through regulations, which can specify either a fixed amount or a method for calculating the charge, with the intention of recovering the Commonwealth's likely costs related to the specified matters. The regulations may also provide exemptions from these charges, and the Governor-General has the authority to make regulations necessary or convenient for the Act's implementation and enforcement.

Key Provisions

The Environment Protection and Biodiversity Conservation (Excise Charges Imposition) Act 2025 (sections 1 to 2, 7 and 8) establishes a framework for imposing excise charges in relation to matters connected with the administration of the Environment Protection and Biodiversity Conservation Act 1999. The Act binds the Crown in right of the States and territories but does not bind the Commonwealth Crown (section 3). It applies extraterritorially and to external territories (sections 4 and 5). Importantly, it does not impose a tax on state property (section 6). Under this Act, the regulations may prescribe charges related to the administration of the Environment Protection and Biodiversity Conservation Act 1999 or regulations made under that Act (section 7(1)). These charges are imposed as taxes and can be set by specifying an amount or by providing a method for calculating the charge (section 8). The amount of the charge must be set at a level that recovers no more than the Commonwealth’s likely costs in connection with the matter (section 8(2)). Additionally, regulations may provide for exemptions from these charges (section 9) and can be made by the Governor-General to prescribe matters required or permitted by this Act or necessary or convenient for its implementation (section 10). The Act imposes several obligations on the parties and entities it governs. Firstly, it requires the Minister to be satisfied that the amount of any prescribed charge is set at a level that recovers no more than the Commonwealth’s likely costs in connection with the matter before the Governor-General makes a regulation prescribing the charge (section 8(2)). Secondly, the regulations must be made in accordance with the provisions of the Act and may include specifications for the amount of the charge or a method for calculating it, as well as provisions for exemptions (sections 7, 8 and 9). Furthermore, the regulations must be consistent with the Act’s extraterritorial and external territorial application (sections 4 and 5). Lastly, the regulations must not impose a tax on property of any kind belonging to a State (section 6). Breaches of the provisions of this Act may result in civil or criminal consequences. However, the specific offences, penalties, or consequences are not detailed within the provided excerpt of the Act. Typically, in Australian legislation, failure to comply with prescribed regulations or charges can lead to fines or other penalties as stipulated in the relevant regulations or other applicable laws. It is essential to refer to the specific regulations made under this Act for detailed information on penalties and enforcement mechanisms.