Product Emissions Standards (Excise) Charges Regulations 2018

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

Legislation au F2018L00762 Regulations In force Legislative Instrument

Legislation content

Product Emissions Standards (Excise) Charges Regulations 2018

made under the

Product Emissions Standards (Excise) Charges Act 2017

Compilation No. 1

Compilation date: 1 July 2021

Includes amendments up to: F2021L01778

Registered: 6 January 2022

About this compilation

This compilation

This is a compilation of the Product Emissions Standards (Excise) Charges Regulations 2018 that shows the text of the law as amended and in force on 1 July 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part 1—Preliminary

1 Name

3 Authority

4 Definitions

Part 2—Charge on the manufacture of emissions‑controlled products

5 Amount of charge imposed on the manufacture of emissions‑controlled products

Part 3—Transitional, application and saving provisions

6 Amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

Part 1—Preliminary

 

1  Name

  This instrument is the Product Emissions Standards (Excise) Charges Regulations 2018.

3  Authority

  This instrument is made under the Product Emissions Standards (Excise) Charges Act 2017.

4  Definitions

Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.

  In this instrument:

Act means the Product Emissions Standards (Excise) Charges Act 2017.

GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

GST exclusive market value has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.

passes the manufacture threshold: see subsection 5(5).

price: the price of an emissions‑controlled product when first supplied is:

 (a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and

 (b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.

product price of an emissions‑controlled product means:

 (a) if the price of the product when a person makes a first supply of the product is less than $10,000—that price; or

 (b) otherwise—$10,000.

supply has the same meaning as in the Product Emissions Standards Act 2017.

Part 2—Charge on the manufacture of emissions‑controlled products

 

5  Amount of charge imposed on the manufacture of emissions‑controlled products

 (1) This section is made for the purposes of section 6 of the Act.

Person has not passed the manufacture threshold

 (2) If:

 (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person has not passed the manufacture threshold for the financial year;

the amount of the charge imposed on the manufacture of the product is nil.

Person passes the manufacture threshold

 (3) If:

 (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person passes the manufacture threshold for the financial year;

the amount of the charge imposed on the manufacture of the product is to be worked out using the following formula:

where:

total product price means the sum of the product prices of each emissions‑controlled product that the person has manufactured at the time the person passes the manufacture threshold for the financial year.

Person has already passed the manufacture threshold

 (4) If:

 (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person has already passed the manufacture threshold for the financial year;

the amount of the charge imposed on the manufacture of the product is to be worked out by multiplying the product price of the product by 0.0033.

Passes the manufacture threshold

 (5) A person who manufactures an emissions‑controlled product at a particular time in a financial year passes the manufacture threshold for the financial year if the sum of the following amounts is more than $44,000:

 (a) the product price of the product;

 (b) the sum of the product prices of any other emissions‑controlled products previously manufactured by the person in the financial year.

Rounding

 (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).

Part 3—Transitional, application and saving provisions

 

6  Amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021

  The amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are manufactured on or after 1 July 2021.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Product Emissions Standards (Excise) Charges Regulations 2018

12 June 2018 (F2018L00762)

1 July 2018 (s 2(1) item 1)

 

Product Emissions Standards (Excise) Charges Amendment Regulations 2021

14 Dec 2021 (F2021L01778)

1 July 2021 (s 2(1) item 1)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

Part 1 heading.............

ad F2021L01778

s 2.....................

rep LA s 48D

s 4.....................

am F2021L01778

Part 2

 

Part 2 heading.............

ad F2021L01778

s 5.....................

am F2021L01778

Part 3

 

Part 3...................

ad F2021L01778

s 6.....................

ad F2021L01778

 

 

Overview

The Product Emissions Standards (Excise) Charges Regulations 2018 were enacted under the Product Emissions Standards (Excise) Charges Act 2017 by the Parliament of Australia. These regulations were introduced to address the need for financial measures to support the implementation of product emissions standards and to promote the manufacture of emissions-controlled products. The primary objective of these regulations is to impose a charge on the manufacture of emissions-controlled products, thereby providing a revenue stream to support the regulatory framework established by the Act. These regulations outline the amount of charge imposed on the manufacture of emissions-controlled products, setting a nil charge for manufacturers who have not yet surpassed a specified manufacture threshold for the financial year. For manufacturers who have exceeded this threshold, the charge is calculated based on a formula that considers the total product price of all emissions-controlled products manufactured by the person in the financial year. The regulations also provide for rounding of the calculated charge to the nearest cent. Additionally, the regulations include transitional provisions to ensure a smooth application of the amendments made by subsequent legislative instruments, such as the Product Emissions Standards (Excise) Charges Amendment Regulations 2021, which apply to emissions-controlled products manufactured on or after 1 July 2021.

Scope and Application

The Product Emissions Standards (Excise) Charges Regulations 2018, made under the Product Emissions Standards (Excise) Charges Act 2017, apply to the manufacture of emissions-controlled products within Australia. These regulations establish an excise charge on the manufacture of such products, with the amount of the charge varying based on whether the manufacturer has passed a specified threshold for the financial year. The regulations define key terms such as "emissions-controlled product," "manufacture," and "product price." For manufacturers who have not yet passed the manufacture threshold for the financial year, the charge is nil. For those who have passed the threshold, the charge is calculated using a specified formula, and for those who have already passed the threshold, the charge is determined by multiplying the product price by 0.0033. The regulations also include provisions for rounding the charge amount and apply to products manufactured on or after 1 July 2021, as amended by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021. These regulations do not apply to products manufactured prior to this date. The regulations extend the application of the Act by providing detailed rules and calculations for the excise charge on the manufacture of emissions-controlled products. They also establish a clear threshold mechanism for determining when a manufacturer is subject to the charge, with different rates applying based on the point at which the threshold is passed during the financial year. The scope of the regulations is confined to the manufacture of products within Australia, thereby aligning with the jurisdictional reach of the Act. The regulations are subject to amendment through subordinate legislation, as evidenced by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021, which further refine the application of the charge for products manufactured post-1 July 2021.

Key Provisions

The Product Emissions Standards (Excise) Charges Regulations 2018 (the Regulations) set out the details for the excise charge imposed on the manufacture of emissions-controlled products under the Product Emissions Standards (Excise) Charges Act 2017 (the Act). The Regulations establish the amount of the charge imposed on the manufacture of emissions-controlled products, which varies based on whether a manufacturer has passed a certain threshold within the financial year (sections 5(2)–(5)). The threshold is calculated by summing the product price of the manufactured product and the product prices of any other emissions-controlled products manufactured by the person in the financial year. If the sum exceeds $44,000, the manufacturer has passed the threshold. The Regulations impose specific obligations on manufacturers of emissions-controlled products. Manufacturers must calculate the charge on the manufacture of each emissions-controlled product according to the specified formula, taking into account whether they have passed the manufacture threshold for the financial year. If a manufacturer has not passed the threshold, the charge is nil; if they have passed the threshold, the charge is calculated by multiplying the product price of the product by 0.0033. The Regulations also require manufacturers to round the calculated charge to the nearest cent, with 0.5 cents rounded upwards (section 5(6)). Non-compliance with the requirements of the Regulations can result in various civil and criminal consequences. For example, failure to correctly calculate or pay the charge imposed by the Regulations may result in the manufacturer being liable for the unpaid charge, plus interest and any applicable penalties. Additionally, persistent non-compliance or deliberate evasion of the charge may lead to prosecution under the Act or other relevant legislation, which could result in fines or imprisonment. The maximum penalties for offences under the Act include fines of up to $22,000 for individuals and $110,000 for corporations, as well as potential imprisonment terms depending on the severity of the offence.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.