{"id":"qld:act-2011-020","name":"Community Ambulance Cover Levy Repeal Act 2011","slug":"community-ambulance-cover-levy-repeal-act-2011","collection":"act","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"20 of 2011","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29776,"registerId":"qld-act-2011-020-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis Act may be cited as the Community Ambulance Cover Levy Repeal Act 2011 .\ns&#160;1 amd 2011 No.&#160;20 s&#160;36","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Commencement","content":"### sec.2 Commencement\n\nPart&#160;9 commences on 30 June 2011.\nThe following provisions commence on 1 July 2011—\npart&#160;2 , divisions&#160;1 to 3 ;\npart&#160;4 ;\npart&#160;6 , other than—\npart&#160;6 , division&#160;1 , subdivision&#160;3 ; and\npart&#160;6 , division&#160;2 , subdivision&#160;3 ; and\npart&#160;6 , division&#160;3 , subdivision&#160;3 .\npart&#160;7 , divisions&#160;1 and 2 ;\npart&#160;10 , division&#160;3 ;\npart&#160;11 ;\npart&#160;12 , division&#160;3 .\nThe following provisions commence on 2 July 2011—\npart&#160;5 ;\npart&#160;6 , division&#160;1 , subdivision&#160;3 ;\npart&#160;6 , division&#160;2 , subdivision&#160;3 ;\npart&#160;6 , division&#160;3 , subdivision&#160;3 .\nPart&#160;7 , division&#160;3 commences on 1 August 2011.\nPart&#160;2 , division&#160;4 commences on 1 January 2012.\n(sec.2-ssec.1) Part&#160;9 commences on 30 June 2011.\n(sec.2-ssec.2) The following provisions commence on 1 July 2011— part&#160;2 , divisions&#160;1 to 3 ; part&#160;4 ; part&#160;6 , other than— part&#160;6 , division&#160;1 , subdivision&#160;3 ; and part&#160;6 , division&#160;2 , subdivision&#160;3 ; and part&#160;6 , division&#160;3 , subdivision&#160;3 . part&#160;7 , divisions&#160;1 and 2 ; part&#160;10 , division&#160;3 ; part&#160;11 ; part&#160;12 , division&#160;3 .\n(sec.2-ssec.3) The following provisions commence on 2 July 2011— part&#160;5 ; part&#160;6 , division&#160;1 , subdivision&#160;3 ; part&#160;6 , division&#160;2 , subdivision&#160;3 ; part&#160;6 , division&#160;3 , subdivision&#160;3 .\n(sec.2-ssec.4) Part&#160;7 , division&#160;3 commences on 1 August 2011.\n(sec.2-ssec.5) Part&#160;2 , division&#160;4 commences on 1 January 2012.\n- (a) part&#160;2 , divisions&#160;1 to 3 ;\n- (b) part&#160;4 ;\n- (c) part&#160;6 , other than— (i) part&#160;6 , division&#160;1 , subdivision&#160;3 ; and (ii) part&#160;6 , division&#160;2 , subdivision&#160;3 ; and (iii) part&#160;6 , division&#160;3 , subdivision&#160;3 .\n- (i) part&#160;6 , division&#160;1 , subdivision&#160;3 ; and\n- (ii) part&#160;6 , division&#160;2 , subdivision&#160;3 ; and\n- (iii) part&#160;6 , division&#160;3 , subdivision&#160;3 .\n- (d) part&#160;7 , divisions&#160;1 and 2 ;\n- (e) part&#160;10 , division&#160;3 ;\n- (f) part&#160;11 ;\n- (g) part&#160;12 , division&#160;3 .\n- (i) part&#160;6 , division&#160;1 , subdivision&#160;3 ; and\n- (ii) part&#160;6 , division&#160;2 , subdivision&#160;3 ; and\n- (iii) part&#160;6 , division&#160;3 , subdivision&#160;3 .\n- (a) part&#160;5 ;\n- (b) part&#160;6 , division&#160;1 , subdivision&#160;3 ;\n- (c) part&#160;6 , division&#160;2 , subdivision&#160;3 ;\n- (d) part&#160;6 , division&#160;3 , subdivision&#160;3 .","sortOrder":2},{"sectionNumber":"pt.2","sectionType":"part","heading":"Matters relating to repeal of Community Ambulance Cover Act 2003","content":"# Matters relating to repeal of Community Ambulance Cover Act 2003","sortOrder":3},{"sectionNumber":"pt.2-div.1","sectionType":"division","heading":"Preliminary","content":"## Preliminary","sortOrder":4},{"sectionNumber":"sec.3","sectionType":"section","heading":"Definitions for pt&#160;2","content":"### sec.3 Definitions for pt&#160;2\n\nIn this part—\nassessable period means a period ending before 1 July 2011.\npre-repeal matter means—\na levy liability or an exempt arrangement for an assessable period; or\nthe imposition or collection of the levy relating to a levy liability mentioned in paragraph&#160;(a) ; or\nthe use of the system of supply and sale of electricity as the basis for the imposition or collection of the levy mentioned in paragraph&#160;(b) ; or\nanything done or not done under the repealed Act relating to a matter mentioned in paragraph&#160;(a) , (b) or (c) .\nrepealed Act means the repealed Community Ambulance Cover Act 2003 .\n- (a) a levy liability or an exempt arrangement for an assessable period; or\n- (b) the imposition or collection of the levy relating to a levy liability mentioned in paragraph&#160;(a) ; or\n- (c) the use of the system of supply and sale of electricity as the basis for the imposition or collection of the levy mentioned in paragraph&#160;(b) ; or\n- (d) anything done or not done under the repealed Act relating to a matter mentioned in paragraph&#160;(a) , (b) or (c) .","sortOrder":5},{"sectionNumber":"sec.4","sectionType":"section","heading":"Words have meanings given by repealed Act","content":"### sec.4 Words have meanings given by repealed Act\n\nWords defined under the repealed Act immediately before its repeal and used in this part have the same meanings as they had under the repealed Act.","sortOrder":6},{"sectionNumber":"pt.2-div.2","sectionType":"division","heading":"Savings and transitional provisions","content":"## Savings and transitional provisions","sortOrder":7},{"sectionNumber":"sec.5","sectionType":"section","heading":"Acts Interpretation Act, s&#160;20 not limited","content":"### sec.5 Acts Interpretation Act, s&#160;20 not limited\n\nThis division does not limit the Acts Interpretation Act 1954 , section&#160;20 .","sortOrder":8},{"sectionNumber":"sec.6","sectionType":"section","heading":"Saving provision for pre-repeal matters","content":"### sec.6 Saving provision for pre-repeal matters\n\nThe repealed Act, as in force immediately before 1 July 2011, continues to apply for rights, privileges, liabilities and obligations that would have been acquired, accrued or incurred on or after 1 July 2011 relating to a pre-repeal matter as if the repealed Act had not been repealed.\nOn or after 1 July 2011—\nan electricity retailer continues to be the agent of the commissioner for collection of the levy for an assessable period\nthe commissioner may give a written direction to an electricity retailer or authorised subcontractor under the repealed Act for the administration or enforcement of that Act relating to a pre-repeal matter\nthe commissioner may act in the place of an electricity retailer to enforce compliance with a direction or an obligation to perform a function relating to a pre-repeal matter\nan electricity retailer may be required to pay the commissioner a levy amount collected for an assessable period\nan electricity retailer may be required to refund an amount of the levy for an assessable period that has been overpaid\nan electricity retailer may be required to recover an unpaid levy amount for an assessable period\na person who was required to keep records under the repealed Act about another person’s levy liability or an on-supply arrangement or power card arrangement is required to continue to keep the records.\nSubsection&#160;(1) is subject to subdivisions&#160;2 and 4.\nWithout limiting subsection&#160;(1), a provision of the repealed Act providing for an offence continues to apply for anything done or not done on or after 1 July 2011 relating to a pre-repeal matter.\nTo remove any doubt, it is declared that the reference in subsection&#160;(1) to the repealed Act as in force immediately before 1 July 2011 includes the statutory instruments in force under the repealed Act immediately before 1 July 2011.\n(sec.6-ssec.1) The repealed Act, as in force immediately before 1 July 2011, continues to apply for rights, privileges, liabilities and obligations that would have been acquired, accrued or incurred on or after 1 July 2011 relating to a pre-repeal matter as if the repealed Act had not been repealed. On or after 1 July 2011— an electricity retailer continues to be the agent of the commissioner for collection of the levy for an assessable period the commissioner may give a written direction to an electricity retailer or authorised subcontractor under the repealed Act for the administration or enforcement of that Act relating to a pre-repeal matter the commissioner may act in the place of an electricity retailer to enforce compliance with a direction or an obligation to perform a function relating to a pre-repeal matter an electricity retailer may be required to pay the commissioner a levy amount collected for an assessable period an electricity retailer may be required to refund an amount of the levy for an assessable period that has been overpaid an electricity retailer may be required to recover an unpaid levy amount for an assessable period a person who was required to keep records under the repealed Act about another person’s levy liability or an on-supply arrangement or power card arrangement is required to continue to keep the records.\n(sec.6-ssec.2) Subsection&#160;(1) is subject to subdivisions&#160;2 and 4.\n(sec.6-ssec.3) Without limiting subsection&#160;(1), a provision of the repealed Act providing for an offence continues to apply for anything done or not done on or after 1 July 2011 relating to a pre-repeal matter.\n(sec.6-ssec.4) To remove any doubt, it is declared that the reference in subsection&#160;(1) to the repealed Act as in force immediately before 1 July 2011 includes the statutory instruments in force under the repealed Act immediately before 1 July 2011.\n- • an electricity retailer continues to be the agent of the commissioner for collection of the levy for an assessable period\n- • the commissioner may give a written direction to an electricity retailer or authorised subcontractor under the repealed Act for the administration or enforcement of that Act relating to a pre-repeal matter\n- • the commissioner may act in the place of an electricity retailer to enforce compliance with a direction or an obligation to perform a function relating to a pre-repeal matter\n- • an electricity retailer may be required to pay the commissioner a levy amount collected for an assessable period\n- • an electricity retailer may be required to refund an amount of the levy for an assessable period that has been overpaid\n- • an electricity retailer may be required to recover an unpaid levy amount for an assessable period\n- • a person who was required to keep records under the repealed Act about another person’s levy liability or an on-supply arrangement or power card arrangement is required to continue to keep the records.","sortOrder":9},{"sectionNumber":"sec.7","sectionType":"section","heading":"No levy liability for purported levy amount for a non-assessable period","content":"### sec.7 No levy liability for purported levy amount for a non-assessable period\n\nTo remove any doubt, it is declared that—\nthere is no levy liability for an amount purporting to be a levy amount for a period other than an assessable period; and\na statement of levy liability can not issue for an amount to the extent the amount purports to be a levy amount for a period other than an assessable period.\n- (a) there is no levy liability for an amount purporting to be a levy amount for a period other than an assessable period; and\n- (b) a statement of levy liability can not issue for an amount to the extent the amount purports to be a levy amount for a period other than an assessable period.","sortOrder":10},{"sectionNumber":"sec.8","sectionType":"section","heading":"Statement of levy liability","content":"### sec.8 Statement of levy liability\n\nSection&#160;87(2) and (3) of the repealed Act applies to a statement of levy liability only to the extent the statement shows a levy amount for an assessable period.\nFor section&#160;87(5) of the repealed Act, the reference to the period to the end of the electricity sale arrangement is taken to be a reference to the assessable period before the end of the electricity sale arrangement.\nAn electricity retailer is required to give an electricity customer a statement of levy liability to replace a statement of levy liability previously given to the customer if the previous statement purports to relate to a period other than an assessable period.\nSection&#160;108 of the repealed Act, as applied subject to section&#160;9 , applies to a statement of levy liability issued under subsection&#160;(3) .\nSubsection&#160;(3) does not limit the continued operation of section&#160;89 of the repealed Act under section&#160;6.\nFor section&#160;101(5) of the repealed Act, as continued under section&#160;6, the electricity customer is required to pay only that part of the total levy amount shown in the statement of levy liability relating to an assessable period.\n(sec.8-ssec.1) Section&#160;87(2) and (3) of the repealed Act applies to a statement of levy liability only to the extent the statement shows a levy amount for an assessable period.\n(sec.8-ssec.2) For section&#160;87(5) of the repealed Act, the reference to the period to the end of the electricity sale arrangement is taken to be a reference to the assessable period before the end of the electricity sale arrangement.\n(sec.8-ssec.3) An electricity retailer is required to give an electricity customer a statement of levy liability to replace a statement of levy liability previously given to the customer if the previous statement purports to relate to a period other than an assessable period. Section&#160;108 of the repealed Act, as applied subject to section&#160;9 , applies to a statement of levy liability issued under subsection&#160;(3) .\n(sec.8-ssec.4) Subsection&#160;(3) does not limit the continued operation of section&#160;89 of the repealed Act under section&#160;6.\n(sec.8-ssec.5) For section&#160;101(5) of the repealed Act, as continued under section&#160;6, the electricity customer is required to pay only that part of the total levy amount shown in the statement of levy liability relating to an assessable period.","sortOrder":11},{"sectionNumber":"sec.9","sectionType":"section","heading":"Refund of purported levy amount for non-assessable period","content":"### sec.9 Refund of purported levy amount for non-assessable period\n\nFor section&#160;108 of the repealed Act, the reference to a replacement statement of levy liability includes a reference to a statement of levy liability issued under section&#160;8(3).","sortOrder":12},{"sectionNumber":"sec.10","sectionType":"section","heading":"Restriction on issue of replacement statement of levy liability","content":"### sec.10 Restriction on issue of replacement statement of levy liability\n\nThis section applies to an electricity retailer on or after 1 July 2012.\nDespite section&#160;89 of the repealed Act, the electricity retailer can not give an electricity customer of the retailer a replacement statement of levy liability relating to a circumstance mentioned in section&#160;89(b) of the repealed Act unless the customer has, before 1 July 2012, asked the retailer for a replacement statement of levy liability relating to the circumstance.\nTo remove any doubt, it is declared that this section does not apply to a statement of levy liability issued under section&#160;8(3).\n(sec.10-ssec.1) This section applies to an electricity retailer on or after 1 July 2012.\n(sec.10-ssec.2) Despite section&#160;89 of the repealed Act, the electricity retailer can not give an electricity customer of the retailer a replacement statement of levy liability relating to a circumstance mentioned in section&#160;89(b) of the repealed Act unless the customer has, before 1 July 2012, asked the retailer for a replacement statement of levy liability relating to the circumstance.\n(sec.10-ssec.3) To remove any doubt, it is declared that this section does not apply to a statement of levy liability issued under section&#160;8(3).","sortOrder":13},{"sectionNumber":"sec.11","sectionType":"section","heading":"End of entitlement to refund of levy","content":"### sec.11 End of entitlement to refund of levy\n\nThe entitlement to a refund of a levy amount under part&#160;7, division&#160;8 of the repealed Act ends—\nfor an entitlement relating to a claim that a customer sale arrangement is, or has been for a particular period, an exempt customer sale arrangement—if, before 1 July 2012, the relevant customer—\nhas not given the relevant electricity retailer for the arrangement a notice under section&#160;90(2) or 90A(2) of the repealed Act; or\nhas not been taken, under section&#160;99 of the repealed Act, to have given the electricity retailer a notice under section&#160;90 (2) of that Act; or\nfor an entitlement relating to a power card arrangement to which section&#160;92 of the repealed Act applies—if the responsible person has not given the relevant electricity retailer, or owner, for the arrangement a notice under section&#160;92(2) or (3) of the repealed Act before 1 July 2012; or\nfor an entitlement relating to a power card arrangement to which section&#160;92B of the repealed Act applies—if the responsible person has not given the owner for the arrangement a notice under section&#160;92B(1)(d) of the repealed Act before 1 July 2012; or\nfor an entitlement relating to an on-supply arrangement to which section&#160;94 of the repealed Act applies—if the responsible person has not given the on-supplier for the arrangement a notice under section&#160;94(2) of the repealed Act before 1 July 2012.\nTo remove any doubt, it is declared, for a person claiming a refund under section&#160;107 or 107A of the repealed Act, that—\nif the 1 year mentioned in section&#160;107(5)(a) or 107A(5)(a) of the repealed Act (the 1-year limit ) has elapsed and the person has not claimed the refund under the section, subsection&#160;(1) does not operate to extend the person’s entitlement to a refund under the section; and\nif the 1-year limit has not elapsed and the person has not claimed the refund under the section before 1 July 2012, the entitlement to the refund ends under subsection&#160;(1) despite the section.\nAlso, to remove any doubt, it is declared that sections&#160;117(3), 122(3) and 124A(2) of the repealed Act apply subject to this section.\nIn this section—\nresponsible person means—\nfor a power card arrangement—the person who has direct knowledge of the circumstances causing the power card arrangement to be, or to have been, an exempt power card arrangement; or\nfor an on-supply arrangement—the person who has direct knowledge of the circumstances causing the on-supply arrangement to be, or to have been, an exempt power on-supply arrangement.\n(sec.11-ssec.1) The entitlement to a refund of a levy amount under part&#160;7, division&#160;8 of the repealed Act ends— for an entitlement relating to a claim that a customer sale arrangement is, or has been for a particular period, an exempt customer sale arrangement—if, before 1 July 2012, the relevant customer— has not given the relevant electricity retailer for the arrangement a notice under section&#160;90(2) or 90A(2) of the repealed Act; or has not been taken, under section&#160;99 of the repealed Act, to have given the electricity retailer a notice under section&#160;90 (2) of that Act; or for an entitlement relating to a power card arrangement to which section&#160;92 of the repealed Act applies—if the responsible person has not given the relevant electricity retailer, or owner, for the arrangement a notice under section&#160;92(2) or (3) of the repealed Act before 1 July 2012; or for an entitlement relating to a power card arrangement to which section&#160;92B of the repealed Act applies—if the responsible person has not given the owner for the arrangement a notice under section&#160;92B(1)(d) of the repealed Act before 1 July 2012; or for an entitlement relating to an on-supply arrangement to which section&#160;94 of the repealed Act applies—if the responsible person has not given the on-supplier for the arrangement a notice under section&#160;94(2) of the repealed Act before 1 July 2012.\n(sec.11-ssec.2) To remove any doubt, it is declared, for a person claiming a refund under section&#160;107 or 107A of the repealed Act, that— if the 1 year mentioned in section&#160;107(5)(a) or 107A(5)(a) of the repealed Act (the 1-year limit ) has elapsed and the person has not claimed the refund under the section, subsection&#160;(1) does not operate to extend the person’s entitlement to a refund under the section; and if the 1-year limit has not elapsed and the person has not claimed the refund under the section before 1 July 2012, the entitlement to the refund ends under subsection&#160;(1) despite the section.\n(sec.11-ssec.3) Also, to remove any doubt, it is declared that sections&#160;117(3), 122(3) and 124A(2) of the repealed Act apply subject to this section.\n(sec.11-ssec.4) In this section— responsible person means— for a power card arrangement—the person who has direct knowledge of the circumstances causing the power card arrangement to be, or to have been, an exempt power card arrangement; or for an on-supply arrangement—the person who has direct knowledge of the circumstances causing the on-supply arrangement to be, or to have been, an exempt power on-supply arrangement.\n- (a) for an entitlement relating to a claim that a customer sale arrangement is, or has been for a particular period, an exempt customer sale arrangement—if, before 1 July 2012, the relevant customer— (i) has not given the relevant electricity retailer for the arrangement a notice under section&#160;90(2) or 90A(2) of the repealed Act; or (ii) has not been taken, under section&#160;99 of the repealed Act, to have given the electricity retailer a notice under section&#160;90 (2) of that Act; or\n- (i) has not given the relevant electricity retailer for the arrangement a notice under section&#160;90(2) or 90A(2) of the repealed Act; or\n- (ii) has not been taken, under section&#160;99 of the repealed Act, to have given the electricity retailer a notice under section&#160;90 (2) of that Act; or\n- (b) for an entitlement relating to a power card arrangement to which section&#160;92 of the repealed Act applies—if the responsible person has not given the relevant electricity retailer, or owner, for the arrangement a notice under section&#160;92(2) or (3) of the repealed Act before 1 July 2012; or\n- (c) for an entitlement relating to a power card arrangement to which section&#160;92B of the repealed Act applies—if the responsible person has not given the owner for the arrangement a notice under section&#160;92B(1)(d) of the repealed Act before 1 July 2012; or\n- (d) for an entitlement relating to an on-supply arrangement to which section&#160;94 of the repealed Act applies—if the responsible person has not given the on-supplier for the arrangement a notice under section&#160;94(2) of the repealed Act before 1 July 2012.\n- (i) has not given the relevant electricity retailer for the arrangement a notice under section&#160;90(2) or 90A(2) of the repealed Act; or\n- (ii) has not been taken, under section&#160;99 of the repealed Act, to have given the electricity retailer a notice under section&#160;90 (2) of that Act; or\n- (a) if the 1 year mentioned in section&#160;107(5)(a) or 107A(5)(a) of the repealed Act (the 1-year limit ) has elapsed and the person has not claimed the refund under the section, subsection&#160;(1) does not operate to extend the person’s entitlement to a refund under the section; and\n- (b) if the 1-year limit has not elapsed and the person has not claimed the refund under the section before 1 July 2012, the entitlement to the refund ends under subsection&#160;(1) despite the section.\n- (a) for a power card arrangement—the person who has direct knowledge of the circumstances causing the power card arrangement to be, or to have been, an exempt power card arrangement; or\n- (b) for an on-supply arrangement—the person who has direct knowledge of the circumstances causing the on-supply arrangement to be, or to have been, an exempt power on-supply arrangement.","sortOrder":14},{"sectionNumber":"sec.12","sectionType":"section","heading":"Restriction on recovery of unauthorised amount by owner of power&#160;card&#160;premises","content":"### sec.12 Restriction on recovery of unauthorised amount by owner of power&#160;card&#160;premises\n\nSubsection&#160;(2) applies if the owner of power card premises has paid an amount purporting to be a levy amount for a period other than an assessable period (an unauthorised amount ) for a power card arrangement.\nTo remove any doubt, it is declared that the owner can not recover the unauthorised amount under section&#160;115(2) of the repealed Act.\nSubsection&#160;(2) does not stop the owner from seeking a refund of the unauthorised amount from the electricity retailer.\nSee, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .\n(sec.12-ssec.1) Subsection&#160;(2) applies if the owner of power card premises has paid an amount purporting to be a levy amount for a period other than an assessable period (an unauthorised amount ) for a power card arrangement.\n(sec.12-ssec.2) To remove any doubt, it is declared that the owner can not recover the unauthorised amount under section&#160;115(2) of the repealed Act.\n(sec.12-ssec.3) Subsection&#160;(2) does not stop the owner from seeking a refund of the unauthorised amount from the electricity retailer. See, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .","sortOrder":15},{"sectionNumber":"sec.13","sectionType":"section","heading":"Restriction on recovery of unauthorised amount by on-supplier","content":"### sec.13 Restriction on recovery of unauthorised amount by on-supplier\n\nSubsection&#160;(2) applies if the on-supplier for an on-supply arrangement has paid an amount purporting to be a levy amount for a period other than an assessable period (an unauthorised amount ) for the arrangement.\nTo remove any doubt, it is declared that the owner can not recover the unauthorised amount under section&#160;120 of the repealed Act.\nSubsection&#160;(2) does not stop the on-supplier from seeking a refund of the unauthorised amount from the electricity retailer.\nSee, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .\n(sec.13-ssec.1) Subsection&#160;(2) applies if the on-supplier for an on-supply arrangement has paid an amount purporting to be a levy amount for a period other than an assessable period (an unauthorised amount ) for the arrangement.\n(sec.13-ssec.2) To remove any doubt, it is declared that the owner can not recover the unauthorised amount under section&#160;120 of the repealed Act.\n(sec.13-ssec.3) Subsection&#160;(2) does not stop the on-supplier from seeking a refund of the unauthorised amount from the electricity retailer. See, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .","sortOrder":16},{"sectionNumber":"sec.14","sectionType":"section","heading":"Limit of liability of Commissioner and State","content":"### sec.14 Limit of liability of Commissioner and State\n\nOn and from 1 July 2012, neither the commissioner nor the State is liable to pay an electricity retailer an amount claimed to be overpaid under the repealed Act if the retailer has not given the commissioner a notice in the approved form about the amount before 1 July 2012.\nSubsection&#160;(1) does not apply to an amount relating to an appropriate refund paid or payable by an electricity retailer to the extent the electricity retailer is not able to pay the amount out of levy amounts it has collected.\nSee section&#160;103(3) of the repealed Act regarding an electricity retailer’s authorisation to pay a refund out of levy amounts collected.\nTo remove any doubt, it is declared that neither subsection&#160;(1) nor subsection&#160;(2) confers a right, or imposes an obligation, for the payment of an amount.\nSubsection&#160;(1) applies despite anything to the contrary in the repealed Act or another Act.\nIn this section—\nappropriate refund means a refund to which the electricity customer is, or was, entitled, under part&#160;7, division&#160;8 of the repealed Act as changed under this subdivision.\nSee, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .\n(sec.14-ssec.1) On and from 1 July 2012, neither the commissioner nor the State is liable to pay an electricity retailer an amount claimed to be overpaid under the repealed Act if the retailer has not given the commissioner a notice in the approved form about the amount before 1 July 2012.\n(sec.14-ssec.2) Subsection&#160;(1) does not apply to an amount relating to an appropriate refund paid or payable by an electricity retailer to the extent the electricity retailer is not able to pay the amount out of levy amounts it has collected. See section&#160;103(3) of the repealed Act regarding an electricity retailer’s authorisation to pay a refund out of levy amounts collected.\n(sec.14-ssec.3) To remove any doubt, it is declared that neither subsection&#160;(1) nor subsection&#160;(2) confers a right, or imposes an obligation, for the payment of an amount.\n(sec.14-ssec.4) Subsection&#160;(1) applies despite anything to the contrary in the repealed Act or another Act.\n(sec.14-ssec.5) In this section— appropriate refund means a refund to which the electricity customer is, or was, entitled, under part&#160;7, division&#160;8 of the repealed Act as changed under this subdivision. See, in particular, section&#160;8 (3) and section&#160;108 of the repealed Act, as applied subject to section&#160;9 .","sortOrder":17},{"sectionNumber":"sec.15","sectionType":"section","heading":"Administration agreement continues","content":"### sec.15 Administration agreement continues\n\nSubject to subdivision&#160;4, an administration agreement in force immediately before 1 July 2011 continues in force until it is ended in accordance with its terms.","sortOrder":18},{"sectionNumber":"sec.16","sectionType":"section","heading":"Application of sdiv&#160;4","content":"### sec.16 Application of sdiv&#160;4\n\nThis subdivision applies—\nto an administration agreement continued in force under section&#160;15; and\ndespite—\nsection&#160;83 of the repealed Act; and\nthe terms of the administration agreement.\n- (a) to an administration agreement continued in force under section&#160;15; and\n- (b) despite— (i) section&#160;83 of the repealed Act; and (ii) the terms of the administration agreement.\n- (i) section&#160;83 of the repealed Act; and\n- (ii) the terms of the administration agreement.\n- (i) section&#160;83 of the repealed Act; and\n- (ii) the terms of the administration agreement.","sortOrder":19},{"sectionNumber":"sec.17","sectionType":"section","heading":"Definition for sdiv&#160;4","content":"### sec.17 Definition for sdiv&#160;4\n\nIn this subdivision—\nassessable electricity sale arrangement means an electricity sale arrangement for which a statement of levy liability was issued for an assessable period.","sortOrder":20},{"sectionNumber":"sec.18","sectionType":"section","heading":"Base annual fee from July 2011","content":"### sec.18 Base annual fee from July 2011\n\nOn and from 1 July 2011, the base annual fee for calculating the administration fee under the administration agreement is the base annual fee under the agreement for the financial year that ended on 30 June 2011.","sortOrder":21},{"sectionNumber":"sec.19","sectionType":"section","heading":"Levy statistics statement from October 2011","content":"### sec.19 Levy statistics statement from October 2011\n\nThis section and section&#160;20 apply to the administration agreement, if it is still in force, on or after 1 October 2011.\nThe electricity retailer under the administration agreement must give the commissioner a levy statistics statement, within 14 days after the end of the month, for each month the administration agreement continues in force.\nThe levy statistics statement is required to state only the following—\nthe number of assessable electricity sale arrangements for which the electricity retailer was the relevant electricity retailer in the month;\nthe number of the assessable electricity sale arrangements—\nto which an exemption under the Act applied; and\nto which each type of exemption under the Act applied;\nthe number and value of adjustments made during the month;\nother relevant information, if any, required by the commissioner.\nIn this section—\nlevy statistics statement means the levy statistics statement under the administration agreement as subject to this section.\n(sec.19-ssec.1) This section and section&#160;20 apply to the administration agreement, if it is still in force, on or after 1 October 2011.\n(sec.19-ssec.2) The electricity retailer under the administration agreement must give the commissioner a levy statistics statement, within 14 days after the end of the month, for each month the administration agreement continues in force.\n(sec.19-ssec.3) The levy statistics statement is required to state only the following— the number of assessable electricity sale arrangements for which the electricity retailer was the relevant electricity retailer in the month; the number of the assessable electricity sale arrangements— to which an exemption under the Act applied; and to which each type of exemption under the Act applied; the number and value of adjustments made during the month; other relevant information, if any, required by the commissioner.\n(sec.19-ssec.4) In this section— levy statistics statement means the levy statistics statement under the administration agreement as subject to this section.\n- (a) the number of assessable electricity sale arrangements for which the electricity retailer was the relevant electricity retailer in the month;\n- (b) the number of the assessable electricity sale arrangements— (i) to which an exemption under the Act applied; and (ii) to which each type of exemption under the Act applied;\n- (i) to which an exemption under the Act applied; and\n- (ii) to which each type of exemption under the Act applied;\n- (c) the number and value of adjustments made during the month;\n- (d) other relevant information, if any, required by the commissioner.\n- (i) to which an exemption under the Act applied; and\n- (ii) to which each type of exemption under the Act applied;","sortOrder":22},{"sectionNumber":"sec.20","sectionType":"section","heading":"Administration fee from October 2011","content":"### sec.20 Administration fee from October 2011\n\nFor October 2011 and each later month the administration agreement continues in force, the administration fee payable under the agreement must be calculated using the formula—\nwhere—\nBAF is the base annual fee under the agreement for the financial year that ended on 30 June 2011.\nAESA is the number of assessable electricity sale arrangements for which the electricity retailer was the relevant electricity retailer in the month for which the administration fee is being calculated.\nIf the administration agreement is not in force for an entire month for which the administration fee is being calculated, the administration fee payable under the agreement for the month must be calculated using the formula—\nwhere—\nAFP is the administration fee payable for the month under subsection&#160;(1).\nNDM is the number of days in the month during which the agreement was in force.\nTDM is the total number of days in the month.\n(sec.20-ssec.1) For October 2011 and each later month the administration agreement continues in force, the administration fee payable under the agreement must be calculated using the formula— where— BAF is the base annual fee under the agreement for the financial year that ended on 30 June 2011. AESA is the number of assessable electricity sale arrangements for which the electricity retailer was the relevant electricity retailer in the month for which the administration fee is being calculated.\n(sec.20-ssec.2) If the administration agreement is not in force for an entire month for which the administration fee is being calculated, the administration fee payable under the agreement for the month must be calculated using the formula— where— AFP is the administration fee payable for the month under subsection&#160;(1). NDM is the number of days in the month during which the agreement was in force. TDM is the total number of days in the month.","sortOrder":23},{"sectionNumber":"sec.21","sectionType":"section","heading":"Electricity retailer may elect not to claim administration fee","content":"### sec.21 Electricity retailer may elect not to claim administration fee\n\nThis section applies if, on or after 1 October 2011, the electricity retailer under the administration agreement gives the commissioner a written notice electing not to claim the administration fee.\nThe commissioner is no longer liable to pay the administration fee that would, other than for this section, have been payable.\nSections&#160;19(2) and 20 no longer apply to the electricity retailer for the administration agreement.\n(sec.21-ssec.1) This section applies if, on or after 1 October 2011, the electricity retailer under the administration agreement gives the commissioner a written notice electing not to claim the administration fee.\n(sec.21-ssec.2) The commissioner is no longer liable to pay the administration fee that would, other than for this section, have been payable.\n(sec.21-ssec.3) Sections&#160;19(2) and 20 no longer apply to the electricity retailer for the administration agreement.","sortOrder":24},{"sectionNumber":"sec.22","sectionType":"section","heading":"Proceedings for a review by QCAT","content":"### sec.22 Proceedings for a review by QCAT\n\nThis section applies to a proceeding for a review by QCAT of a decision of the commissioner relating to an objection, whether the decision was made before 1 July 2011 or is made on or after that day.\nPart&#160;9, division&#160;2 of the repealed Act, as in force immediately before 1 July 2011, continues to apply to the proceeding as if the repealed Act had not been repealed.\n(sec.22-ssec.1) This section applies to a proceeding for a review by QCAT of a decision of the commissioner relating to an objection, whether the decision was made before 1 July 2011 or is made on or after that day.\n(sec.22-ssec.2) Part&#160;9, division&#160;2 of the repealed Act, as in force immediately before 1 July 2011, continues to apply to the proceeding as if the repealed Act had not been repealed.","sortOrder":25},{"sectionNumber":"sec.23","sectionType":"section","heading":"Confidentiality","content":"### sec.23 Confidentiality\n\nThe following provisions of the repealed Act continue to apply as if the repealed Act had not been repealed—\nsection&#160;142;\nsection&#160;143, for using information for the administration or enforcement of the repealed Act in relation to a pre-repeal matter.\nsections&#160;142 (Application of Administration Act, s&#160;111) and 143 (Use of information obtained under taxation law) of the repealed Act\n- (a) section&#160;142;\n- (b) section&#160;143, for using information for the administration or enforcement of the repealed Act in relation to a pre-repeal matter.","sortOrder":26},{"sectionNumber":"pt.2-div.3","sectionType":"division","heading":"Other provisions—general","content":"## Other provisions—general","sortOrder":27},{"sectionNumber":"sec.24","sectionType":"section","heading":"This Act as a revenue law for Administration Act","content":"### sec.24 This Act as a revenue law for Administration Act\n\nOnly the following provisions of the Administration Act apply to this Act as a revenue law under the Administration Act—\nparts&#160;7 and 8;\nsection&#160;117;\npart&#160;10;\nsection&#160;150.\nThe Administration Act, section&#160;172 declares that this Act is taken to be a revenue law under section&#160;6 of that Act.\n- (a) parts&#160;7 and 8;\n- (b) section&#160;117;\n- (c) part&#160;10;\n- (d) section&#160;150.","sortOrder":28},{"sectionNumber":"pt.2-div.4","sectionType":"division","heading":"Other provisions—offences","content":"## Other provisions—offences","sortOrder":29},{"sectionNumber":"sec.25","sectionType":"section","heading":"Statement of levy liability must not be issued for non-assessable period","content":"### sec.25 Statement of levy liability must not be issued for non-assessable period\n\nAn electricity retailer must not give an electricity customer of the retailer a statement of levy liability showing an amount that purports to be a levy amount for a period other than an assessable period.\nMaximum penalty—100 penalty units.","sortOrder":30},{"sectionNumber":"sec.26","sectionType":"section","heading":"Owner not to recover purported levy amount for non-assessable period","content":"### sec.26 Owner not to recover purported levy amount for non-assessable period\n\nAn owner for a power card arrangement must not recover, or try to recover, from a person, an amount for the arrangement that purports to be a levy amount for a period other than an assessable period.\nMaximum penalty—100 penalty units.","sortOrder":31},{"sectionNumber":"sec.27","sectionType":"section","heading":"On-supplier not to recover purported levy amount for non-assessable&#160;period","content":"### sec.27 On-supplier not to recover purported levy amount for non-assessable&#160;period\n\nAn on-supplier must not recover, or try to recover, from a person, an amount for an on-supply arrangement that purports to be a levy amount for a period other than an assessable period.\nMaximum penalty—100 penalty units.","sortOrder":32},{"sectionNumber":"pt.4","sectionType":"part","heading":"Repeal of Community Ambulance Cover Act 2003","content":"# Repeal of Community Ambulance Cover Act 2003","sortOrder":33},{"sectionNumber":"sec.33","sectionType":"section","heading":"Repeal","content":"### sec.33 Repeal\n\nThe Community Ambulance Cover Act 2003 , No. 34 is repealed.","sortOrder":34}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: repealing the Community Ambulance Cover Act 2003 and managing the transitional wind-down of the levy system. While it contains detailed transitional provisions, these are strictly necessary to handle the cessation of a revenue collection mechanism and do not represent scope creep beyond the original intent of abolishing the levy."},"complexity_factors":["Multiple staggered commencement dates across different Parts and Divisions (30 June 2011, 1 July 2011, 2 July 2011, 1 August 2011, 1 January 2012)","Extensive cross-referencing to the repealed Community Ambulance Cover Act 2003 (sections 87, 89, 90, 92, 94, 99, 101, 103, 107, 108, 115, 117, 120, 122, 124A, 142, 143, and others)","Nested conditional logic for savings provisions — the repealed Act continues to apply only for 'pre-repeal matters' and only subject to specific subdivisions","Multiple defined terms including 'assessable period', 'pre-repeal matter', 'repealed Act', 'responsible person', 'appropriate refund', and 'assessable electricity sale arrangement'","Complex transitional arrangements for administration agreements with mathematical formulas for calculating pro-rata fees","Multiple 'to remove any doubt' declarations creating layered exceptions and clarifications","Time-bar provisions with multiple cut-off dates (1 July 2012 for refunds, notices, and liability limitations)","Interaction with the Administration Act 1954 and Acts Interpretation Act 1954 requiring knowledge of those statutes"],"plain_english_summary":"**What this law does:**\n\nThis Act scraps the \"Community Ambulance Cover Levy\" — a charge that used to be added to electricity bills in Queensland to help fund ambulance services. The levy was collected through electricity retailers, but the government decided to abolish it and fund ambulances through general taxation instead.\n\n**Who it affects:**\n\n* **Electricity customers** — You no longer pay the ambulance levy on your power bill from 1 July 2011 onwards.\n* **Electricity retailers** — They must stop collecting the levy and wind down their role as collection agents. The Act sets rules for finalising accounts, issuing corrected bills, and claiming administration fees for the wind-down period.\n* **Property owners and on-suppliers** — Special rules prevent them from recovering levy amounts for periods after the repeal.\n\n**Key practical points:**\n\n* **No new charges** — From 1 July 2011, you can't be charged the levy for current electricity use.\n* **Old debts still stand** — If you owed levy money for periods before 1 July 2011, those debts remain collectible and the old law still applies to them.\n* **Refunds time out** — If you were entitled to a refund (for example, because you were exempt but paid anyway), you lose that right if you don't claim it by 1 July 2012.\n* **Corrected bills** — Retailers must replace any bills that wrongly include levy charges for periods after the repeal.\n* **Administration fees** — Retailers can claim fees for managing the wind-down until October 2011, but only if they keep submitting monthly statistics.\n\n**Why it matters:**\n\nThis is a \"clean-up\" law. It kills off an old funding mechanism while protecting people from being charged after the cut-off date, ensuring retailers don't get stuck with unrecoverable costs, and setting clear deadlines so the transition doesn't drag on forever."},"summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"The Act does exactly what its title says — it repeals the Community Ambulance Cover Act 2003 and manages the wind-down of the levy system. The extensive provisions are not scope creep but are necessary housekeeping: managing outstanding levy liabilities, refunds, corrected billing, administration agreements, and enforcement for the transition period. The scope remains tightly confined to abolishing the CAC levy and tidying up the consequences of that abolition."},"complexity_factors":["Heavy reliance on the repealed Act's own provisions continuing to operate in modified form — readers must cross-reference a law that no longer formally exists","Multiple staggered commencement dates (30 June 2011, 1 July 2011, 2 July 2011, 1 August 2011, 1 January 2012) create a layered temporal framework","Distinction between 'assessable periods' (pre-1 July 2011) and non-assessable periods requires constant attention to cut-off dates","Multiple categories of affected parties (electricity retailers, electricity customers, power card owners, on-suppliers, authorised subcontractors) each with different rights and obligations","Refund entitlement provisions are multi-layered, with different deadlines and procedures depending on the type of arrangement (customer sale, power card, on-supply)","Cross-referencing to numerous specific sections of the repealed Act (ss 87, 89, 90, 90A, 92, 92B, 94, 99, 101, 103, 107, 107A, 108, 115, 117, 120, 122, 124A, 142, 143) without reproducing their text","Administration fee formula provisions require mathematical calculation tied to historical data","Interaction between this Act and the Taxation Administration Act adds another legislative layer","Savings and transitional provisions create parallel legal regimes operating simultaneously"],"plain_english_summary":"This Act abolishes the Community Ambulance Cover levy collected via Queensland electricity bills, stopping its application to billing periods from 1 July 2011. Electricity customers, retailers, landlords and on‑suppliers are affected: retailers must stop charging and refund any post‑30 June 2011 overcharges, customers had until 1 July 2012 to claim refunds, and recovering or charging the levy after that date is a criminal offence with significant fines."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"Yes. The Act converts an active levy regime into a repeal while expressly preserving the 2003 Act’s application to liabilities and enforcement for periods before 1 July 2011. It ends future imposition of the levy but keeps collection‑agent roles, enforcement powers, refund pathways subject to new deadlines, administration‑fee mechanics and certain offences and confidentiality provisions for legacy matters (see secs.6,7,11,14,15–21,25–27,33)."},"complexity_factors":["Staggered commencement dates creating multiple effective dates for different provisions (sec.2)","Extensive savings and transitional provisions preserving the repealed Act for pre‑1 July 2011 matters (sec.6)","Cross‑references to the repealed Act for definitions, offences, refund rules and procedures (secs.3,4,6,8)","Deadlines and caps on refund entitlements and retailer‑state liability that impose time‑sensitive compliance burdens (secs.11,14)","Continuation and modification of administration agreement mechanics, fee formula and reporting obligations (secs.15–21,19–20)","New standalone offences restricting issuance or recovery of purported levy amounts for non‑assessable periods (secs.25–27)","Retention of commissioner powers and QCAT review pathways for legacy matters, creating administrative discretion and appeal routes (secs.6,22)","Interplay with the Administration Act and specific parts retained for revenue‑law treatment (sec.24)","Record‑keeping and confidentiality obligations preserved for prior periods (secs.6,23)","Limits on recovery routes for owners/on‑suppliers but preserving refund claims against retailers, creating asymmetric remedies (secs.12–13,9)"],"plain_english_summary":"This Act repeals the Community Ambulance Cover Act 2003, ending the ambulance‑levy scheme going forward while preserving the former Act’s rules for any levy liability, collection, refunds, enforcement and record‑keeping that relate to periods before 1 July 2011. It primarily affects electricity retailers (who remain collection agents for pre‑repeal periods), electricity customers, on‑suppliers and owners of power‑card premises by fixing refund deadlines and limits, continuing certain offences and confidentiality rules, and setting transitional administration fee and reporting arrangements."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/community-ambulance-cover-levy-repeal-act-2011","history":"/api/acts/community-ambulance-cover-levy-repeal-act-2011/history","analysis":"/api/acts/community-ambulance-cover-levy-repeal-act-2011/analysis","conflicts":"/api/acts/community-ambulance-cover-levy-repeal-act-2011/conflicts","importantCases":"/api/acts/community-ambulance-cover-levy-repeal-act-2011/important-cases","documents":"/api/acts/community-ambulance-cover-levy-repeal-act-2011/documents"}}