Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)

Schedule 1   General amendments

Part 2   Amendments commencing on 1 July 2012

Division 1   Amendments

Ozone Protection and Synthetic Greenhouse Gas Management Act 1989

450   After section 69

Insert:

69AA Remission and refund of import levy - SGGs

Export by licensee

(1) If:

(a) levy is imposed by section 3A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of an SGG by a licensee; and

(b) the Minister is satisfied that the licensee exported the SGG within 12 months (or such longer period as is prescribed by the regulations) after the import; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations; and

(f) the licensee is not exempt from the carbon charge component of the amount of the levy (see section 3A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995);

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(2) For the purposes of subsection (1), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 3A(7) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(3) The regulations may provide for verification by statutory declaration of statements in applications under subsection (1).

Export by purchaser

(4) If:

(a) levy is imposed by section 3A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of an SGG by a licensee; and

(b) the Minister is satisfied that:

(i) the licensee sold the SGG to another person; and

(ii) the other person exported the SGG within 12 months (or such longer period as is prescribed by the regulations) after the import of the SGG; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations; and

(f) the licensee is not exempt from the carbon charge component of the amount of the levy (see section 3A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995);

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(5) For the purposes of subsection (4), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 3A(7) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(6) The regulations may provide for verification by statutory declaration of statements in applications under subsection (4).

Assignment of right to receive refund

(7) The regulations may authorise a licensee to assign a right to receive a refund under this section.

69AB Remission and refund of import levy - SGG equipment

Export by licensee

(1) If:

(a) levy is imposed by section 4A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of SGG equipment by a licensee; and

(b) the Minister is satisfied that the licensee exported the equipment within 12 months (or such longer period as is prescribed by the regulations) after the import; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations;

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(2) For the purposes of subsection (1), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG comtained in the equipment x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 4A(5) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(3) For the purposes of subsection (2), disregard an SGG that is used, or for use, for a purpose prescribed by regulations made for the purposes of subsection 4A(7) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(4) The regulations may provide for verification by statutory declaration of statements in applications under subsection (1).

Export by purchaser

(5) If:

(a) levy is imposed by section 4A of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of the import of SGG equipment by a licensee; and

(b) the Minister is satisfied that:

(i) the licensee sold the equipment to another person; and

(ii) the other person exported the equipment within 12 months (or such longer period as is prescribed by the regulations) after the import of the equipment; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations;

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(6) For the purposes of subsection (5), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG contained the equipment x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 4A(5) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(7) For the purposes of subsection (6), disregard an SGG that is used, or for use, for a purpose prescribed by regulations made for the purposes of subsection 4A(7) of theOzone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.

(8) The regulations may provide for verification by statutory declaration of statements in applications under subsection (5).

Assignment of right to receive refund

(9) The regulations may authorise a licensee to assign a right to receive a refund under this section.

69AC Remission and refund of manufacture levy - SGGs

Export by licensee

(1) If:

(a) levy is imposed by section 3A of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 in respect of the manufacture of an SGG by a licensee; and

(b) the Minister is satisfied that the licensee exported the SGG within 12 months (or such longer period as is prescribed by the regulations) after the manufacture; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations; and

(f) the licensee is not exempt from the carbon charge component of the amount of the levy (see section 3A of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995);

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(2) For the purposes of subsection (1), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 3A(5) of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995.

(3) The regulations may provide for verification by statutory declaration of statements in applications under subsection (1).

Export by purchaser

(4) If:

(a) levy is imposed by section 3A of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 in respect of the manufacture of an SGG by a licensee; and

(b) the Minister is satisfied that:

(i) the licensee sold the SGG to another person; and

(ii) the other person exported the SGG within 12 months (or such longer period as is prescribed by the regulations) after the manufacture of the SGG; and

(c) the licensee applies to the Minister, in accordance with the regulations, for remission or refund of the whole or a part of the carbon charge component of the amount of the levy; and

(d) the application is accompanied by such information (if any) as is specified in the regulations; and

(e) the application is accompanied by such documents (if any) as are specified in the regulations; and

(f) the licensee is not exempt from the carbon charge component of the amount of the levy (see section 3A of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995);

the Minister must, on behalf of the Commonwealth, remit or refund the whole or a part of the carbon charge component of the amount of the levy.

(5) For the purposes of subsection (4), the carbon charge component of an amount of levy is so much of that amount as is equal to the amount worked out using the following formula:

Number of tonnes of the carbon dioxide equivalence of the SGG x Applicable charge

where:

applicable charge means the charge that was the applicable charge for the purposes of the application of subsection 3A(5) of theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995 to the levy.

carbon dioxide equivalence has the same meaning as in theOzone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995.

(6) The regulations may provide for verification by statutory declaration of statements in applications under subsection (4).

Assignment of right to receive refund

(7) The regulations may authorise a licensee to assign a right to receive a refund under this section.