Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011

Administered by Department of Climate Change, Energy, the Environment and Water

Legislation au C2011A00164 In force Act

Legislation content

 

 

 

 

 

 

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011

 

No. 164, 2011

 

 

 

 

 

An Act to amend the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995

 

 

 

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011

No. 164, 2011

 

 

 

An Act to amend the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, and for related purposes

[Assented to 4 December 2011]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011.

2  Commencement

 (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

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

4 December 2011

2.  Schedule 1

1 July 2012.

However, if section 3 of the Clean Energy Act 2011 does not commence before 1 July 2012, the provision(s) do not commence at all.

1 July 2012

Note:  This table relates only to the provisions of this Act as originally enacted.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

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.


Schedule 1—Amendments

 

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995

1  Title

Omit “a levy on the import of HCFCs, methyl bromide and SGGs”, substitute “levies on the import of HCFCs, methyl bromide, SGGs, ODS equipment and SGG equipment”.

2  After section 2

Insert:

2A  Definitions

  In this Act:

benchmark average auction charge has the same meaning as in the Clean Energy Act 2011.

carbon unit has the same meaning as in the Clean Energy Act 2011.

fixed charge year has the same meaning as in the Clean Energy Act 2011.

flexible charge year has the same meaning as in the Clean Energy Act 2011.

issue, in relation to a carbon unit, has the same meaning as in the Clean Energy Act 2011.

medical equipment includes a pharmaceutical product.

vintage year has the same meaning as in the Clean Energy Act 2011.

2B  Carbon dioxide equivalence of an amount of an SGG

 (1) For the purposes of this Act, the carbon dioxide equivalence of an amount of an SGG that is a greenhouse gas is the amount of the SGG multiplied by a value specified in the regulations in relation to that kind of SGG.

 (2) For the purposes of this Act, the carbon dioxide equivalence of an amount of an SGG that is not a greenhouse gas is zero.

 (3) For the purposes of this section, greenhouse gas has the same meaning as in the National Greenhouse and Energy Reporting Act 2007.

3  After section 3

Insert:

3A  Import levy—SGGs

 (1) If:

 (a) a controlled substances licence allows the licensee to import SGGs; and

 (b) the licensee imports an SGG during a quarter during which the licence is in force;

levy is imposed on the licensee in respect of that import.

 (2) Subsection (1) does not apply to the import of an SGG in circumstances that are prescribed for the purposes of paragraph 13(1A)(b) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

 (3) Subsection (1) does not apply to the import of an SGG that is to be used for a purpose prescribed by the regulations.

 (4) Subsection (1) does not apply to the import of an SGG if:

 (a) the SGG is imported for the purpose of the destruction of the SGG; and

 (b) the conditions specified in the regulations are satisfied.

 (5) Subsection (1) does not apply to the import of an SGG contained in ODS equipment or SGG equipment.

 (6) For the purposes of this section, if a licence is in force for only part of a particular quarter, that part is taken to be a quarter.

 (7) The amount of levy imposed by subsection (1) on a licensee in respect of the import of an SGG in a quarter is the amount worked out using the following formula:

where:

applicable charge means:

 (a) if the quarter is in a fixed charge year—the per unit charge applicable under subsection 100(1) of the Clean Energy Act 2011 for the issue of a carbon unit with a vintage year of that fixed charge year; or

 (b) if the quarter is in a flexible charge year—the benchmark average auction charge for the previous financial year.

prescribed rate means the rate prescribed by the regulations.

 (8) The prescribed rate must not exceed $165 per tonne.

 (9) If:

 (a) levy is imposed by subsection (1) on a licensee in respect of an import of an SGG; and

 (b) the Minister is satisfied that the SGG:

 (i) is to be used in medical equipment; or

 (ii) is to be used in the manufacture of medical equipment; or

 (iii) is to be used in a product, or in equipment, prescribed for the purposes of paragraph 8D(1)(c) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989; or

 (iv) is to be used in the manufacture of a product, or of equipment, specified in an instrument in force under paragraph 8D(1)(d) of that Act; or

 (v) is to be used for a purpose prescribed by the regulations;

the Minister may, by written notice given to the licensee, determine that the licensee is exempt from the carbon charge component of the amount of the levy.

 (10) For the purposes of subsection (9), the carbon charge component of the amount of the levy is so much of that amount as is equal to the amount worked out using the following formula:

where:

applicable charge means the charge that is the applicable charge for the purposes of the application of subsection (7) to the levy.

 (11) In making a determination under subsection (9), the Minister must have regard to such matters as are specified in the regulations.

 (12) The Minister must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subsection (3) unless the Minister is satisfied that:

 (a) it would be impracticable to impose levy on the import of an SGG that is to be used for a purpose to be prescribed by those regulations; or

 (b) a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose.

 (13) The Minister must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subparagraph (9)(b)(v) unless the Minister is satisfied that:

 (a) it would be impracticable to require payment of the carbon charge component of the amount of levy imposed on the import of an SGG that is to be used for a purpose to be prescribed by those regulations; or

 (b) a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose.

3A  Section 4 (heading)

Repeal the heading, substitute:

4  Import levy—substances other than SGGs

4  Paragraph 4(1)(a)

After “or substances”, insert “(other than an SGG)”.

5  Subsection 4(2)

Repeal the subsection, substitute:

 (2) Subsection (1) does not apply to the import of a substance contained in ODS equipment or SGG equipment.

6  Subsection 4(3)

Repeal the subsection.

7  Paragraph 4(5)(b)

Repeal the paragraph.

8  After section 4

Insert:

4A  Import levy—SGG equipment

 (1) If:

 (a) an ODS/SGG equipment licence allows the licensee to import SGG equipment; and

 (b) the licensee imports SGG equipment during a quarter during which the licence is in force;

levy is imposed on the licensee in respect of that import.

 (2) Subsection (1) does not apply to the import of:

 (a) SGG equipment prescribed by the regulations; or

 (b) SGG equipment specified in a legislative instrument made by the Minister.

 (3) Subsection (1) does not apply to the import of SGG equipment if the import is covered by paragraph 13(6A)(b) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

 (4) For the purposes of this section, if a licence is in force for only part of a particular quarter, that part is taken to be a quarter.

 (5) The amount of levy imposed by subsection (1) on a licensee in respect of the import of SGG equipment during a quarter is the amount worked out using the following formula:

where:

applicable charge means:

 (a) if the quarter is in a fixed charge year—the per unit charge applicable under subsection 100(1) of the Clean Energy Act 2011 for the issue of a carbon unit with a vintage year of that fixed charge year; or

 (b) if the quarter is in a flexible charge year—the benchmark average auction charge for the previous financial year.

prescribed rate means the rate prescribed by the regulations.

 (6) The prescribed rate must not exceed $165 per tonne.

 (7) For the purposes of subsection (5), disregard an SGG that is used, or for use, for a purpose prescribed by the regulations.

 (8) Unless sooner revoked, a legislative instrument made under paragraph (2)(b) ceases to be in force 12 months after it is registered under the Legislative Instruments Act 2003.

 (9) The Minister must not make a recommendation to the Governor‑General about regulations to be made for the purposes of subsection (7) unless the Minister is satisfied that:

 (a) it would be impracticable to work out an amount of levy by reference to an SGG that is used, or for use, for a purpose to be prescribed by the regulations; or

 (b) a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose.

4B  Import levy—ODS equipment

 (1) If:

 (a) an ODS/SGG equipment licence allows the licensee to import ODS equipment; and

 (b) the licensee imports ODS equipment during a quarter during which the licence is in force;

levy is imposed on the licensee in respect of that import at the rate prescribed by the regulations.

 (2) Subsection (1) does not apply to the import of ODS equipment if the import is covered by paragraph 13(6A)(b) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

 (3) For the purposes of this section, if a licence is in force for only part of a particular quarter, that part is taken to be a quarter.

 (4) The rate of levy prescribed by the regulations must not exceed $3,000 per ODP tonne.

Note: For the purposes of subsection (4), the method of calculating ODP tonnes is set out in section 10 of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

 (5) Section 9 of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 does not apply for the purposes of this section.

9  Section 5

Omit “4”, substitute “3A, 4, 4A or 4B”.

10  Application of amendments

(1) Section 3A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 as amended by this Act applies in relation to the import of an SGG during:

 (a) the quarter beginning on 1 July 2012; or

 (b) a later quarter.

(2) The amendments of section 4 of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 made by this Act apply in relation to the import of a substance during:

 (a) the quarter beginning on 1 July 2012; or

 (b) a later quarter.

(3) Section 4A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 as amended by this Act applies in relation to the import of SGG equipment during:

 (a) the quarter beginning on 1 July 2012; or

 (b) a later quarter.

(4) Section 4B of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 as amended by this Act applies in relation to the import of ODS equipment during:

 (a) the quarter beginning on 1 July 2012; or

 (b) a later quarter.

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 13 September 2011

Senate on 12 October 2011]

(184/11)

 

Overview

The Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011 was enacted by the Parliament of Australia to address the need for updating the regulatory framework governing the import of substances that deplete the ozone layer and synthetic greenhouse gases. The Act amends the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to introduce levies on the import of synthetic greenhouse gases (SGGs), ozone-depleting substances (ODS) equipment, and SGG equipment. It also aligns certain definitions and levies with the Clean Energy Act 2011 and sets out specific rates for these levies. The overarching policy objective is to reinforce Australia's commitment to environmental protection by regulating imports that contribute to ozone depletion and greenhouse gas emissions, thus supporting international environmental agreements and domestic climate change mitigation efforts. The Act, assented to on 4 December 2011, commenced on the same date for most provisions and on 1 July 2012 for specified sections concerning SGGs, ODS equipment, and SGG equipment. The amendments ensure that the regulatory framework remains effective and responsive to evolving environmental challenges, reinforcing the nation's dedication to sustainable practices and international environmental obligations.

Scope and Application

The Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2011 is an Australian Commonwealth Act aimed at amending the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995. The Act applies to entities and individuals who are licensed to import specific substances and equipment under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989. These substances include synthetic greenhouse gases (SGGs), ozone-depleting substances (ODS), SGG equipment, and ODS equipment. The Act imposes an import levy on these items, with specific provisions for the calculation of the levy amount, including the consideration of charges under the Clean Energy Act 2011. The Act also provides for exemptions from certain components of the levy, particularly where the imported substances or equipment are intended for medical or safety purposes. The amendments introduced by this Act commenced on 1 July 2012, subject to the commencement of related provisions in the Clean Energy Act 2011. The Act's scope extends nationally, impacting all licensed importers of the specified substances and equipment within Australia. Exemptions and specific exclusions are detailed within the regulations, which may be subject to ministerial discretion in certain circumstances.

Key Provisions

The main operative sections of this Act pertain to amendments to the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995. Section 1 of the Schedule modifies the title of the 1995 Act to include levies on the import of synthetic greenhouse gases (SGGs), ozone-depleting substances (ODS) equipment, and SGG equipment. Section 2A introduces definitions for terms such as "carbon unit" and "vintage year," which are adopted from the Clean Energy Act 2011. Section 3A introduces a new levy on the import of SGGs, with specific conditions and exemptions detailed in the Act. Additionally, sections 4 and 4A are amended to alter the import levy for substances other than SGGs and SGG equipment respectively. These changes are set to apply from the quarter beginning on 1 July 2012. The Act imposes several obligations on parties and entities governed by it. Firstly, it requires that a levy be imposed on the import of SGGs and SGG equipment under specific circumstances, as outlined in section 3A. Secondly, section 4A mandates that a levy is imposed on the import of SGG equipment unless certain conditions apply, such as the equipment being prescribed by regulations or specified in a legislative instrument. Similarly, section 4B imposes a levy on the import of ODS equipment, with specific conditions and exemptions. These obligations are designed to ensure compliance with the legislative requirements concerning the import of substances and equipment that impact the ozone layer and greenhouse gas emissions. The Act also delineates offences, penalties, and consequences for non-compliance. While specific penalties are not explicitly stated in the Act, the imposition of a levy on the import of SGGs, SGG equipment, and ODS equipment signifies a financial consequence for those who fail to comply with the legislative requirements. The Act further stipulates that the prescribed rate for these levies must not exceed certain thresholds, with the rate for SGG equipment not exceeding $165 per tonne and the rate for ODS equipment not exceeding $3,000 per ODP tonne. These measures underscore the legislative intent to enforce compliance and impose financial penalties on non-compliance.

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