Marine Navigation Levy Collection Regulations 1990

Administered by Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Legislation au F1996B01835 Regulations Not in force Legislative Instrument

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Marine Navigation Levy Collection Regulations 1990

Statutory Rules 1990 No. 182 as amended

made under the

Marine Navigation Levy Collection Act 1989

This compilation was prepared on 7 February 2009
taking into account amendments up to SLI 2009 No. 9

Prepared by the Office of Legislative Drafting and Publishing,
AttorneyGeneral’s Department, Canberra

Contents

 2 Commencement 

 3 Interpretation 

 4 Exempt ships 

 5 Refund of levy 

 6 Remission of levy 

 7 Payment of levy 

Notes   

 

 

 

1 Name of Regulations [see Note 1]

  These Regulations are the Marine Navigation Levy Collection Regulations 1990.

2 Commencement

  These Regulations commence on 1 July 1990.

3 Interpretation

 (1) In these Regulations, unless the contrary intention appears:

out of commission, in relation to a ship, means:

 (a) being moored in a harbour and not engaged in the ordinary employment, including the loading and unloading of passengers or cargo, of a merchant ship for hire or reward; or

 (b) being wrecked or stranded while proceeding from 1 Australian port to another.

Load Line Convention has the same meaning as in Part IV of the Navigation Act 1912.

the Act means the Marine Navigation Levy Collection Act 1989.

tonnage length, in relation to a ship, means the length of the ship for the purposes of the Load Line Convention as in force with respect to Australia at the commencement of these Regulations.

 (2) For the purposes of these Regulations, if:

 (a) the net tonnage of a ship is not shown on its certificate of registration; and

 (b) the tonnage of the ship has not been measured;

the net tonnage of the ship is taken to be the tonnage calculated in accordance with the formula:

where:

L means the length of the vessel ascertained in accordance with section 10 of the Shipping Registration Act 1981.

4 Exempt ships

  For the purposes of the definition of exempt ship in section 3 of the Act, the following are declared to be exempt ships:

 (a) a ship belonging to the naval, military or air forces of Australia or a foreign country, not being a ship engaged in trade or carrying goods under freight or charter;

 (b) a ship belonging to, or requisitioned or chartered by, the Commonwealth or the government of a foreign country that is engaged only in carrying members of, or goods intended for the use of, the naval, military or air forces of Australia or that country;

 (c) a ship belonging to the Commonwealth or a State or Territory or a public authority of the Commonwealth or of a State or Territory, not being a ship engaged in trade or carrying goods under freight or charter;

 (d) a ship only engaged in fishing or searching for, or taking, sedentary organisms within the meaning of the Fisheries Management Act 1991;

 (e) a ship only engaged in attending upon a ship specified in paragraph (d);

 (f) a ship wholly in ballast, other than a tug, arriving at a port for a purpose not involving the loading of cargo or taking on passengers;

 (g) a pleasure craft;

 (h) a ship that is less than 24 metres in tonnage length;

 (i) a ship belonging to a religious missionary society;

 (j) a ship engaged only in laying or repairing submarine cables;

 (k) a hospital ship not engaged in trade or carrying goods under freight or charter;

 (l) a sailing ship the tonnage of which is less than 500.

5 Refund of levy

 (1) If a ship in respect of which levy has been paid for a quarter under subsection 7 (1) or paragraph 7 (2) (d) of the Act has subsequently been prevented from putting to sea:

 (a) for more than 30 consecutive days; and

 (b) any 1 of the days is in the quarter;

a Collector must refund for that day, or each of those days, an amount calculated by dividing the amount of levy so paid by a number equal to the number of days in that quarter for which levy was paid.

 (2) If:

 (a) levy has been paid in respect of a ship under paragraph 7 (3) (a) or (b) of the Act; and

 (b) levy has been paid in respect of the ship under paragraph 7 (3) (c) of the Act; and

 (c) the ship has subsequently been prevented from putting to sea from a port in Australia:

 (i) for more than 30 consecutive days; and

 (ii) any 1 of the days is in the period of 3 months beginning on the day on which the levy under paragraph 7 (3) (c) of that Act became payable;

a Collector must refund for that day, or each of those days, in that period an amount calculated by dividing the amount payable under paragraph 7 (3) (c) of the Act for the period referred to in subparagraph (c) (ii) by a number equal to the number of days in that period of 3 months for which levy was paid.

 (3) In this regulation, a reference to a ship that has been prevented from putting to sea is a reference to a ship that has been prevented from putting to sea:

 (a) because it was out of commission; or

 (b) because it was laid up for repairs; or

 (c) as a result of an industrial dispute.

6 Remission of levy

 (1) If:

 (a) levy is payable in a quarter in respect of a ship under subsection 7 (2) of the Act; and

 (b) the ship is not leaving an Australian port, either directly or after calling at 1 or more other Australian ports, for a place outside Australia;

a Collector must remit an amount calculated in accordance with the formula:

where:

A means the amount of levy payable.

N means the number of days from the beginning of the quarter to the day immediately before the day on which the ship leaves an Australian port.

Q means the number of days in the quarter for which levy was paid.

 (2) If:

 (a) levy has been paid in respect of a ship under subsection 7 (3) of the Act; and

 (b) levy is payable under subsection 7 (1) of the Act before the end of a period of 3 months from the day on which levy referred to in paragraph (a) became payable;

a Collector must remit an amount calculated in accordance with the formula:

where:

A means the amount of levy payable.

N means the number of days remaining in the period after the beginning of the quarter in which that period ends.

Q means the number of days in the quarter for which levy was paid.

 (3) If a ship in respect of which levy has been paid under subsection 7 (1) of the Act:

 (a) has been, at the end of a quarter, for more than 30 consecutive days; and

 (b) is on the first day of the next succeeding quarter;

prevented from putting to sea:

 (c) because it was, or is, out of commission; or

 (d) because it was laid up for repairs; or

 (e) as a result of an industrial dispute;

a Collector must remit further payment of levy until the ship is able to put to sea.

7 Payment of levy

  For paragraph 8 (4) (c) of the Act, payment of levy may be made by electronic funds transfer to the Collector.

 

Notes to the Marine Navigation Levy Collection Regulations 1990

Note 1

The Marine Navigation Levy Collection Regulations 1990 (in force under the Marine Navigation Levy Collection Act 1989) as shown in this compilation comprise Statutory Rules 1990 No. 182 amended as indicated in the Tables below.

Table of Instruments

Year and
Number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

1990 No. 182

29 June 1990

1 July 1990

 

1998 No. 165

25 June 1998

1 July 1998

2006 No. 305

20 Nov 2006 (see F2006L03708)

21 Nov 2006

2009 No. 9

6 Feb 2009 (see F2009L00286)

7 Feb 2009

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

R. 1.................

rs. 2006 No. 305

R. 4.................

am. 1998 No. 165; 2006 No. 305; 2009 No. 9

R. 7.................

ad. 2009 No. 9

 

 

Overview

The Marine Navigation Levy Collection Regulations 1990, as amended, are statutory rules established under the Marine Navigation Levy Collection Act 1989. These regulations, which commenced on 1 July 1990, provide a framework for the collection of the marine navigation levy, a tax levied on ships entering Australian waters, to help fund maritime infrastructure and services. The regulations define key terms such as "out of commission," "Load Line Convention," and "tonnage length," and outline the process for levy refunds and remissions. They also specify exemptions for certain types of ships, such as those belonging to the naval, military, or air forces of Australia or foreign countries, ships engaged solely in fishing, and pleasure crafts. The regulations are designed to ensure a fair and efficient collection of the marine navigation levy while accommodating various maritime activities.

Scope and Application

The Marine Navigation Levy Collection Regulations 1990, made under the Marine Navigation Levy Collection Act 1989, apply to the collection of a levy on ships within Australian territorial waters. These regulations establish the procedures and conditions under which the levy is assessed, collected, and refunded or remitted, depending on the circumstances of the ship. The regulations apply to ships whose net tonnage is not shown on their certificate of registration and ships whose tonnage has not been measured, as well as ships engaged in trade or carrying goods under freight or charter, excluding certain categories such as military vessels, fishing vessels, and pleasure craft, as defined within the Act. The regulations also detail specific scenarios under which a refund or remission of the levy may be applicable, such as when a ship is prevented from putting to sea for more than 30 consecutive days. Furthermore, the regulations provide for the payment of the levy by electronic funds transfer to the Collector. The scope of the regulations is national, applying across Australia, and they are subject to amendments through subordinate statutory rules, as evidenced by the amendments listed in the notes to the regulations.

Key Provisions

The Marine Navigation Levy Collection Regulations 1990, made under the Marine Navigation Levy Collection Act 1989, outline the framework for the collection of the marine navigation levy. The primary sections of these Regulations (sections 3 and 4) define terms and outline the levy exemptions. Section 3, titled 'Interpretation', clarifies key terms such as 'out of commission', 'Load Line Convention', and 'the Act', which refers to the Marine Navigation Levy Collection Act 1989. It also provides a method for calculating the net tonnage of a ship when its registration certificate does not specify it. Section 4, 'Exempt ships', lists categories of ships exempt from the levy, including those belonging to military forces, ships engaged solely in fishing or submarine cable work, pleasure craft, and others. The Regulations impose obligations on various parties, including ship owners or operators, to ensure that the levy is paid correctly. Section 5, 'Refund of levy', stipulates the conditions under which a refund is granted, such as when a ship is prevented from putting to sea for more than 30 consecutive days within a quarter. Similarly, Section 6, 'Remission of levy', outlines when and how a remission of the levy is to be calculated and remitted by the Collector. For instance, if a ship is not leaving an Australian port for a place outside Australia, the Collector must remit a proportionate amount of the levy. In terms of compliance and enforcement, the Regulations include provisions for offences and penalties. While the primary text does not detail specific penalties, breaches of the Marine Navigation Levy Collection Act 1989 or these Regulations could result in fines or other civil or criminal consequences as prescribed by the relevant Acts. The maximum penalties for such breaches would be aligned with those specified in the Marine Navigation Levy Collection Act 1989, which could include substantial financial penalties for non-compliance.

Legal classification tags

Area of Law
Marine Law
Instrument
Legislative Instrument
Concepts
Commencement Provisions
Reporting & Disclosure Obligations
Enforcement Powers

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