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

Overview

The Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021 was enacted by the Parliament of Australia to impose a charge on registered introducers of industrial chemicals, so far as that charge is a duty of excise, and to address related matters. This Act aims to complement the Industrial Chemicals Environmental Management (Register) Act 2021 by providing a financial mechanism to support the management and regulation of industrial chemicals. The charge imposed by this Act is intended to contribute to the costs associated with the administration and oversight of the chemical registration process, thereby ensuring that the environmental and public health risks associated with industrial chemicals are effectively managed. The Act binds the Crown in right of each of the States, the Australian Capital Territory, and the Northern Territory but does not impose a tax on property belonging to any State. It also extends to external territories, thereby ensuring comprehensive coverage across Australia.

Scope and Application

The Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021 is designed to impose an excise charge on registered introducers of industrial chemicals, as defined in the Industrial Chemicals Environmental Management (Register) Act 2021. This Act applies to any entity or individual who introduces industrial chemicals into Australia and is therefore a registered introducer under the corresponding 2021 Register Act. The charge is levied on these registered introducers for each registration year, as outlined in the Industrial Chemicals Environmental Management (Register) Act 2021. The Act binds the Crown in right of the states, the Australian Capital Territory, and the Northern Territory, extending its jurisdiction to external territories while explicitly stating that it does not impose a tax on the property of any state. The Act, which commenced on 27 March 2021, allows for the imposition of charge through subordinate regulations, which may also specify exemptions from the charge and prescribe the amounts and methods for calculating it.

Key Provisions

The Industrial Chemicals Environmental Management (Register) Charge (Excise) Act 2021 (the Act) imposes a charge on registered introducers of industrial chemicals, in the form of an excise duty. Section 7 (1) specifies that the charge applies to those who are required to pay it under section 67 of the Industrial Chemicals Environmental Management (Register) Act 2021. Section 8 (1) provides that the amount of the charge payable by a registered introducer is either the amount prescribed by the regulations or the amount calculated according to the prescribed method. The regulations may also specify different amounts or methods for different classes of registered introducers. Section 9 allows for the regulations to provide exemptions from the charge. The Act imposes obligations on registered introducers to pay the charge as specified in section 7 (1), with the amount determined by section 8. The Governor-General has the authority to make regulations that are required or permitted by the Act, or that are necessary or convenient for carrying out the Act. These regulations may prescribe the amount of the charge and the methods for calculating it, and may also provide for exemptions from the charge. Breaches of the Act may result in both civil and criminal consequences. The specific penalties for breaches are not detailed in the text provided, but under Australian law, penalties for breaches of excise duties can include fines and imprisonment. The maximum penalties would be determined by the specific regulations made under the Act or other relevant legislation. The Act itself does not specify the penalties, but they would typically be set out in the regulations or other legislation addressing tax and duty breaches.