Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993
Act No. 42 of 1993 as amended
This compilation was prepared on 13 October 2009
taking into account amendments up to Act No. 94 of 2008
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Application of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993
4 Imposition of contributions
5 Act does not impose tax on property of a State
Notes
An Act to impose contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993, so far as those contributions are duties of customs
1 Short title [see Note 1]
This Act may be cited as the Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993.
2 Commencement [see Note 1]
This Act commences, or is taken to have commenced, as the case requires, on the commencement of Chapter 1 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993.
3 Application of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993
Sections 4 and 5 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 apply in relation to this Act in a corresponding way to the way in which they apply in relation to that Act.
4 Imposition of contributions
(1) Contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 are imposed.
(2) This section imposes contributions only so far as those contributions are duties of customs within the meaning of section 55 of the Constitution.
5 Act does not impose tax on property of a State
(1) This Act does not impose a tax on property of any kind belonging to a State.
(2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Notes to the Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993
Note 1
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993 as shown in this compilation comprises Act No. 42, 1993 amended as indicated in the Tables below.
Table of Acts
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Fund—Customs) Act 1993 | 42, 1993 | 15 Oct 1993 | 8 Jan 1995 (see s. 2 and Gazette 1994, No. S462) | |
Protection of the Sea Legislation Amendment Act 2008 | 94, 2008 | 3 Oct 2008 | Schedule 1 (items 1–5): 13 Oct 2009 (see F2009L03731) | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
Title.................... | am. No. 94, 2008 |
Ss. 1, 2................. | am. No. 94, 2008 |
Heading to s. 3............ | am. No. 94, 2008 |
Ss. 3, 4................. | am. No. 94, 2008 |
Overview
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993 (C2004A04597) was enacted by the Australian Parliament to address the problem of oil pollution at sea, specifically to impose contributions that are payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 as duties of customs. This Act serves to ensure that the funds necessary for compensating those affected by oil pollution incidents are collected through customs duties rather than other means, thereby leveraging the established mechanisms for customs collection. The policy objective underpinning the Act is to facilitate the efficient and reliable collection of contributions intended to support compensation for oil pollution, thereby contributing to the protection of marine environments and the interests of those affected by such incidents.
Scope and Application
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993 applies to the imposition of contributions that are duties of customs under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993, effectively collecting these contributions through customs duties. This Act applies to any person importing goods into Australia and is applicable across the Commonwealth of Australia, as it is a federal act. The Act does not impose a tax on property belonging to a State, in accordance with the Constitution, and the contributions are specifically framed as customs duties. While the Act itself sets out the primary application and scope, its operation and specific implementation details may be further defined through subordinate instruments, ensuring flexibility and precision in its application.
Key Provisions
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Customs) Act 1993 (Cth) primarily serves to impose contributions that are payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993, treating these contributions as duties of customs (s 4). This Act is designed to ensure that financial contributions towards oil pollution compensation funds are collected in a manner consistent with customs duties. The Act commences on the commencement of Chapter 1 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 (s 2). It applies the provisions of sections 4 and 5 of the latter Act in a corresponding way, thereby integrating the two pieces of legislation closely (s 3).
The Act imposes a specific obligation on the parties or entities it governs, which is to collect and remit contributions to oil pollution compensation funds as customs duties (s 4(1)). It ensures that these contributions are not considered as taxes on the property of a State, thereby clarifying that the imposition does not infringe on state property rights as defined in section 114 of the Constitution (s 5). This distinction is crucial for maintaining the legal and financial integrity of both federal and state jurisdictions.
In terms of consequences for non-compliance, the Act does not explicitly outline specific offences, penalties, or civil/criminal consequences within its text. However, given that it imposes duties of customs, any failure to comply with the requirements of this Act may be subject to the general penalties applicable to breaches of customs duties under the Customs Act 1901 (Cth). These penalties can include fines and potential imprisonment, depending on the severity and intent behind the non-compliance. It is important for entities governed by this Act to adhere strictly to its provisions to avoid these potential repercussions.