Product Emissions Standards (Excise) Charges Act 2017

Overview

The Product Emissions Standards (Excise) Charges Act 2017 was enacted by the Parliament of Australia to introduce a charge on the manufacture of emissions-controlled products. This Act was designed to complement the Product Emissions Standards Act 2017, ensuring that it would only come into effect if that Act also commenced, as specified on 15 September 2017. The primary objective of the legislation is to impose a charge on the manufacture of products that are subject to emissions standards, with the amount of the charge being prescribed by regulations. The charge is payable by the manufacturer of the product, thereby establishing a financial incentive aligned with the broader policy goal of reducing product emissions. This legislative framework provides a structured approach to managing and mitigating the environmental impact associated with the production of emissions-controlled products.

Scope and Application

The Product Emissions Standards (Excise) Charges Act 2017 applies to the manufacture of emissions-controlled products, aligning with the definitions and prescriptions set forth in the Product Emissions Standards Act 2017. This Act imposes a charge on the manufacture of such products, with the liability resting on the person who undertakes the manufacture. The charge's amount is determined either by regulation or through a method prescribed by regulation. This Act operates concurrently with the commencement of the Product Emissions Standards Act 2017, which was scheduled for 15 September 2017. The Act extends its application across the Commonwealth of Australia and binds the Crown in all its capacities. The Governor-General has the authority to make regulations necessary or convenient for the execution and enforcement of the Act, including those required or permitted by the Act itself. The Act does not specify any exclusions, exemptions, or thresholds, thereby encompassing all entities and products as defined within its jurisdictional reach.

Key Provisions

The Product Emissions Standards (Excise) Charges Act 2017 (sections 1-8) imposes a charge on the manufacture of emissions-controlled products, as defined in the Product Emissions Standards Act 2017. This Act binds the Crown in all its capacities (section 3) and commences on the same day as the Product Emissions Standards Act 2017, which is 15 September 2017, unless that Act does not commence (section 2). The Act defines key terms such as "amount" and "emissions-controlled product" and specifies that the charge is payable by the person who manufactures the product (section 5-8). The amount of the charge is prescribed by regulations, which may either be a specific amount or calculated using a prescribed method (section 6). The Act imposes several obligations on the parties it governs. Firstly, it requires the imposition of a charge on the manufacture of emissions-controlled products (section 5). Secondly, the manufacturer of such products is liable for the payment of this charge (section 7). Additionally, the Governor-General is empowered to make regulations that prescribe the amount of the charge and any other necessary details, as required or permitted by the Act (section 8). These regulations are essential for implementing the Act effectively and ensuring compliance. The Act also outlines the potential consequences for breach. While specific offences and penalties are not detailed within the Act itself, breaches of the regulations made under the Act could potentially lead to civil or criminal penalties, depending on the nature and severity of the breach. The maximum penalties for breaches of regulations typically depend on the specific provisions of those regulations and could range from fines to more severe criminal sanctions, depending on the jurisdiction and the specific breach in question. It is essential for parties governed by this Act to adhere to the regulations to avoid any potential legal repercussions.