Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993
Act No. 39 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 excise
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—Excise) 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 excise 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—Excise) Act 1993
Note 1
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993 as shown in this compilation comprises Act No. 39, 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—Excise) Act 1993 | 39, 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 6–10): 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—Excise) Act 1993 was enacted to address the need for a financial mechanism to support oil pollution compensation funds. This Act, which was enacted by the Commonwealth Parliament, aims to impose excise duties that contribute to these funds. The primary objective of the Act is to ensure that contributions to oil pollution compensation funds are treated as excise duties, as defined in the Constitution, thereby avoiding the imposition of tax on property belonging to any State. This legislation complements the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 by providing a structured means of funding necessary to address oil pollution incidents affecting the Australian marine environment.
Scope and Application
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993 applies to contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993, imposing these as duties of excise as defined under section 55 of the Constitution. This Act is pertinent to entities involved in activities that contribute to the potential for oil pollution, including but not limited to shipping companies and oil importers. Its jurisdictional reach is national, as it is a Commonwealth Act, and it does not impose a tax on property belonging to any State. The Act's application is extended through subordinate instruments, which may further define or refine the scope of its application, although the Act itself does not detail these. The operation of amendments, such as those made by the Protection of the Sea Legislation Amendment Act 2008, is incorporated into this Act and may be subject to specific application provisions as detailed in the notes section.
Key Provisions
The Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993, as amended, is designed to facilitate the imposition of contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993. Section 4 of this Act (section 4) establishes the imposition of these contributions, ensuring they are recognised as duties of excise in accordance with section 55 of the Constitution. This means that the contributions are not viewed as a form of tax but rather as excise duties imposed on the importation of petroleum products into Australia. Section 5 of the Act (section 5) explicitly states that this legislation does not impose any tax on property belonging to a State, aligning with the interpretation of 'property of any kind belonging to a State' as defined in section 114 of the Constitution.
The Act imposes specific obligations on entities involved in the importation of petroleum products. These entities are required to calculate and remit the contributions as set out in the Act, ensuring that the funds collected are directed towards the Oil Pollution Compensation Funds established under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993. The obligations include maintaining accurate records and providing necessary documentation to the relevant authorities to verify compliance with the contribution requirements. Additionally, the Act stipulates that these contributions must be paid within the timeframes specified by the regulations made under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993.
Failure to comply with the obligations set out in this Act can lead to significant legal consequences. Section 4 of the Act (section 4) does not explicitly state penalties but refers to the overarching framework established under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993. Penalties for non-compliance with the parent Act could include fines and other enforcement measures as stipulated in that legislation. The severity of the penalties can vary, but they are designed to ensure strict adherence to the requirements for contributions to the Oil Pollution Compensation Funds. The precise penalties would be outlined in the regulations or the parent Act, ensuring that there are clear disincentives for non-compliance.