Stevedoring Levy (Imposition) Amendment Regulations 1998 (No. 1) 1998 No. 351
EXPLANATORY STATEMENT
STATUTORY RULES 1998 NO. 351
Issued by the Authority of the Minister for Transport and Regional Services
Stevedoring Levy (Imposition) Act 1998
Stevedoring Levy (Imposition) Amendment Regulations 1998 (No. 1)
The Stevedoring Levy (Imposition) Act 1998 (the Imposition Act) imposes a stevedoring levy on the loading and unloading of containers and vehicles. The Stevedoring Levy (Collection) Act 1998 assigns liability for levy and provides for the administrative process for collection of the levy.
Section 6 of the Imposition Act provides that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to the Act.
Section 5 of the Imposition Act provides a rate of levy for containers and for vehicles and allows a lower rate to be prescribed by regulation. It also allows the regulations to prescribe different rates of 'levy for different classes of containers or vehicles and to prescribe a zero rate or rates.
The Stevedoring Levy (Imposition) Regulations 1998 (the Imposition Regulations) provide in Regulation 4 that the levy on the loading and unloading of a container is $12 per container and on a vehicle is $6 per vehicle.
The purpose of the amendments to the Imposition Regulations is to:
* prescribe a lower rate of levy in relation to multiple containers fastened together and loaded or unloaded as a single unit so that the total levy payment for the single unit is $ 121, as permitted under Subsection 5(4) of the Imposition Act; and
* prescribe a zero rate of levy for a vehicle other than a "road vehicle", as permitted under Subsection 5(4) of the Imposition Act. "Road vehicle" is defined as a vehicle that is designed solely or principally for transport of people, animals or goods on public roads.
Under the existing Imposition Regulations, if a number of containers are fastened together and loaded or unloaded as a single unit, the rate of levy prescribed by Regulation 4 for the loading or unloading of a container ($12 per container) applies to each component container in the single unit.
It is the practice for stevedoring companies to transport empty containers by fastening them together so they can be loaded and unloaded in a single stevedoring operation, similar to the loading and unloading of a single container. It was not intended that the rate of levy applying to the loading and unloading of a single container should apply at the same rate to each component container in a multiple container unit.
The amendment to Regulation 4 reduces the rate of levy on each component container so that the total levy payment is the same as the rate of levy on the loading and unloading of a single container ($12 per container).
The existing Regulation 4 provides for the rate of levy on the self-propelled loading and unloading of a vehicle ($6 per vehicle) to apply to all types of vehicles. It was intended that the levy apply to road vehicles, such as cars, vans and trucks, which are usually loaded and unloaded in relatively significant numbers onto and from specialised car carrier ships or roll on/roll off ships.
However, the levy also applies to motorised machinery and equipment which fulfils the common meaning of vehicle and can be loaded and unloaded by being driven onto and from a ship. The amendment to Regulation 4 reduces the rate of levy on vehicles other than road vehicles to zero so eliminating the added administrative costs to stevedoring companies in accruing the levy and maintaining records for stevedoring of individual items of motorised machinery and equipment.
The Regulations commenced on the date of gazettal.
Overview
The Stevedoring Levy (Imposition) Amendment Regulations 1998 (No. 1) were introduced to address discrepancies in the application of the stevedoring levy as outlined in the Stevedoring Levy (Imposition) Act 1998. Enacted by the Australian Parliament under the authority of the Minister for Transport and Regional Services, these regulations seek to ensure that the levy accurately reflects the costs associated with the loading and unloading of containers and vehicles in stevedoring operations. Specifically, the amendment modifies the rates for multiple containers fastened together and loaded as a single unit, setting a total levy of $12, and eliminates the levy for vehicles other than road vehicles, thereby reducing unnecessary administrative burdens on stevedoring companies. These changes aim to streamline the levy process and make it more equitable and efficient for all parties involved.
Scope and Application
The Stevedoring Levy (Imposition) Amendment Regulations 1998 (No. 1) apply to the stevedoring industry and specifically target the imposition of a stevedoring levy on the loading and unloading of containers and vehicles within the Commonwealth of Australia. The regulations amend the existing Stevedoring Levy (Imposition) Regulations 1998 by adjusting the rates of levy to ensure they align with the intended scope of the Stevedoring Levy (Imposition) Act 1998. Under these amendments, the levy for multiple containers fastened together and treated as a single unit is adjusted so that the total levy remains at $12, thus avoiding the impracticality of applying the levy to each individual container within the unit. Furthermore, the levy rate for vehicles that are not road vehicles, such as motorised machinery and equipment, is set to zero. These amendments are intended to streamline the levy application process and reduce administrative burdens on stevedoring companies, ensuring that the levy is applied in a manner consistent with the original legislative intent.
Key Provisions
The Stevedoring Levy (Imposition) Amendment Regulations 1998 (No. 1) provide amendments to the existing Stevedoring Levy (Imposition) Regulations 1998, which were established under the Stevedoring Levy (Imposition) Act 1998. These amendments focus on adjusting the rates of levy imposed on the loading and unloading of containers and vehicles to better align with the intended scope of the original legislation. Regulation 4, which was previously set at $12 per container and $6 per vehicle, is amended to reduce the levy on multiple containers fastened together and loaded or unloaded as a single unit to ensure the total levy remains at $12, as stipulated in Section 5(4) of the Imposition Act. Additionally, a zero rate of levy is introduced for vehicles that are not "road vehicles," meaning those not primarily designed for transport on public roads, as permitted by Section 5(4) of the Imposition Act.
The amended regulations impose specific obligations on stevedoring companies and other entities involved in the loading and unloading of containers and vehicles. These obligations include adhering to the new levy rates as prescribed, ensuring accurate record-keeping, and correctly categorising containers and vehicles to apply the appropriate levy rate. For example, stevedoring companies must now ensure that when multiple containers are fastened together and treated as a single unit, the total levy remains at $12, rather than applying the $12 rate to each individual container. Similarly, they must ensure that the zero levy rate applies to vehicles that do not fit the definition of a "road vehicle."
Breaches of these regulations can result in civil and criminal consequences. While the explanatory statement does not specify the exact penalties for non-compliance, the underlying legislation under which these regulations operate, the Stevedoring Levy (Imposition) Act 1998, would apply. Typically, breaches of regulations made under such Acts can lead to fines and other penalties as stipulated in the parent Act. The exact penalties would depend on the severity and frequency of the breach, but they can include substantial monetary fines and, in some cases, potential criminal charges for serious or repeated violations.