OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (MANUFACTURE LEVY) ACT 1995 - SECT 3A Manufacture levy--SGGs
OZONE PROTECTION AND SYNTHETIC GREENHOUSE GAS (MANUFACTURE LEVY) ACT 1995 - SECT 3A
Manufacture levy--SGGs(a) a controlled substances licence allows the licensee to manufacture SGGs; and
(b) the licensee manufactures an SGG during a reporting period during which the licence is in force;
levy is imposed on the licensee in respect of that manufacture.
Note: This subsection applies only in relation to the manufacture of SGGs that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act).
(2) Subsection (1) does not apply to the manufacture of an SGG in circumstances, or for a purpose, prescribed for the purposes of subsection 13(2) of the Management Act.
(3) Subsection (1) does not apply to the manufacture of an SGG that is to be used for a purpose prescribed by the regulations.
(4) For the purposes of this section, if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period.
(4A) Subsection (4B) applies for the purposes of:
(a) this section and any other section of this or any other Act that relates to this section; and
(b) any regulations made under this or any other Act that relate to this section.
(4B) The quantity of an SGG that is taken to be manufactured is the quantity actually manufactured reduced by the heel allowance percentage for the SGG.
(5) The amount of levy imposed by subsection (1) on a licensee in respect of the manufacture of an SGG in a reporting period is the amount worked out using the following formula:
where:
"prescribed rate" means the amount prescribed by the regulations for the purposes of this definition.
(a) levy is imposed by subsection (1) on a licensee in respect of the manufacture of an SGG; and
(b) the Minister is satisfied that the SGG:
(i) is to be used in medical equipment; or
(ii) is to be used in the manufacture of medical equipment; or
(iii) is to be used in equipment of a kind prescribed for the purposes of paragraph 13(4)(a) or (6)(a) of the Management Act; or
(v) is to be used for a purpose prescribed by the regulations;
the Minister may, by written notice given to the licensee, determine that the licensee is exempt from the levy.
(9) In making a determination under subsection (7), the Minister must have regard to such matters as are specified in the regulations.
(10) The Minister may, by writing, delegate the Minister's power under subsection (7) to:
(b) an SES employee or acting SES employee in the Department; or
(c) an APS employee who holds, or is acting in, an Executive Level 2, or equivalent, position in the Department.
Note: Sections 34AA to 34A of the Acts Interpretation Act 1901 contain provisions relating to delegations.
(11) In exercising a delegated power, the delegate must comply with any written directions of the Minister.
(12) Before the Governor - General makes regulations for the purposes of a provision mentioned in column 1 of an item in the following table, the Minister must be satisfied of the matter, or one or more of the matters, mentioned in column 2 of that item.
Matters the Minister must be satisfied of before regulations are made | ||
Item | Column 1 Provision | Column 2 Matters |
1 | subsection (3) | (a) that it would be impracticable to impose levy on the manufacture of an SGG that is to be used for a purpose to be prescribed by those regulations; or (b) that a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose |
2 | the definition of prescribed rate in subsection (5) | that the effect of this Act and the Import Levy Act will be to recover no more than the Commonwealth's likely costs of the kind mentioned in paragraph 65D(a), (b), (c) or (ca) of the Management Act, being costs that are unlikely to be offset by fees charged under the Management Act or regulations made under it |
3 | subparagraph (7)(b)(v) | (a) that it would be impracticable to require payment of levy imposed on the manufacture of an SGG that is to be used for a purpose to be prescribed by those regulations; or (b) that a purpose to be prescribed by those regulations is a medical, veterinary, health or safety purpose |