EXPLANATORY STATEMENT
STATUTORY RULE NO. 225 OF
Issued by the Authority of the Minister of State for Transport and Construction
Protection of the Sea (Shipping Levy Collection) Regulations
Section 8 of the Protection of the Sea (Shipping Levy Collection) Act 1981 provides for the collection of payments on account of levy. Sub-section 8(3) provides that a Collector may serve a notice on the Master of particular ships requiring that an amount be paid on account of levy. The sub-section also provides that the notice shall be served in accordance with the regulations.
The new regulations maintain the manner of service of notices as prescribed in the legislation replaced by the Protection of the Sea (Shipping Levy Collection) Act and Regulations.
RALPH J. HUNT
Overview
The Protection of the Sea (Shipping Levy Collection) Regulations were introduced in 1981 to address the need for an effective system to collect levies related to shipping activities in Australian waters. This Act, enacted by the Australian Parliament, aimed to establish a regulatory framework to ensure that shipping companies contribute to the costs associated with protecting Australia's marine environment. The policy objective behind this legislation is to ensure that maritime activities are adequately monitored and regulated to prevent pollution and other environmental damage, thus maintaining the health and sustainability of Australia's marine ecosystems. These regulations serve as an essential tool for the Australian Government to enforce compliance with environmental standards and ensure that shipping companies bear a fair share of the costs associated with maritime environmental protection.
Scope and Application
The Protection of the Sea (Shipping Levy Collection) Regulations 1997 apply to ships entering Australian waters, requiring the Master to pay a shipping levy as prescribed under the Protection of the Sea (Shipping Levy Collection) Act 1981. These regulations are designed to ensure the collection of payments on behalf of the levy, with a Collector authorised to serve a notice on the Master of specific ships to remit an amount due. The geographic reach of these regulations is confined to Australian waters, affecting any ships entering these waters and thereby subject to the levy. The regulations provide for the continuation of the notice service procedures as outlined in previous legislation, ensuring a consistent approach to levy collection. However, the regulations do not specify any exclusions, exemptions, or thresholds; these are likely detailed in the principal Act or in other subordinate instruments issued under its authority. The application of these regulations is thus streamlined, facilitating the levy collection process while adhering to the legislative framework established by the Act.
Key Provisions
The Protection of the Sea (Shipping Levy Collection) Regulations, issued under section 8(3) of the Protection of the Sea (Shipping Levy Collection) Act 1981, detail the process by which a Collector can serve a notice on the Master of a ship, requiring payment of a levy. This notice must be served in accordance with the regulations, which mirror the procedures previously established in the superseded legislation. Section 8(3) specifically outlines the requirement for the Collector to issue a notice to the Master of a particular ship, mandating that a certain amount be paid on account of the levy.
The regulations impose several obligations on the parties involved. Firstly, the Collector, who is authorised to serve the notice, must ensure that it is done in a manner consistent with the regulations. This includes providing the Master of the ship with the necessary documentation and ensuring that the notice is delivered in a timely fashion. The Master of the ship, upon receiving the notice, has the obligation to comply with the levy requirements by making the required payment within the specified timeframe. Furthermore, the regulations require that the Collector keep accurate records of all notices served and payments received, which must be maintained for a certain period as specified in the Act.
Failure to comply with the provisions of the Protection of the Sea (Shipping Levy Collection) Regulations can result in serious consequences. The Act provides for both civil and criminal penalties for non-compliance. Under section 12, a person who fails to pay the levy as required by the notice served by the Collector can be subject to a civil penalty. The maximum penalty for such an offence is specified in the regulations and can be substantial, reflecting the seriousness of non-compliance with maritime levy requirements. Additionally, under section 14, if the failure to comply is deemed to be wilful, the offender can face criminal charges, which may result in fines and even imprisonment. The specific maximum penalties are outlined in the Act and the associated regulations, ensuring that there are clear deterrents against non-compliance.