{"id":"C2014A00090","name":"Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014","slug":"ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"90 of 2014","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8514,"registerId":"commonwealth-C2014A00090-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) (Transitional Provisions) Act 2014.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

17 July 2014

2. Sections 3 to 7

At the same time as section 3 of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2014 commences.

17 July 2014

\n```\n\n> Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Simplified outline of this Act","content":"#### 3 Simplified outline of this Act\n\nThis Act exempts licensees from the carbon charge component of levy imposed by the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 in respect of imports of SGGs during the quarter beginning on 1 April 2014, if:\n\n(a) the SGGs are entered for warehousing; and\n\n(b) the SGGs are not entered for home consumption before the end of the quarter.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n (1) In this Act:\n\n> carbon charge component has the same meaning as in subsection 3A(9) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995.\n\n (2) An expression used in this Act has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014","content":"#### 5 Limited levy exemption—imports of SGGs during the quarter beginning on 1 April 2014\n\n If:\n (a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a licensee in respect of an import of an SGG during the quarter beginning on 1 April 2014; and\n (b) the SGG is entered for warehousing (within the meaning of the Customs Act 1901); and\n (c) the SGG is not entered for home consumption (within the meaning of the Customs Act 1901) before the end of the quarter;\n the licensee is exempt from the carbon charge component of the amount of the levy.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014","content":"#### 6 Refund of overpayments of levy—imports of SGGs during the quarter beginning on 1 April 2014\n\n If:\n (a) an amount of levy imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 for the quarter beginning on 1 April 2014 was overpaid by a person before the day after this Act receives the Royal Assent; and\n (b) the overpayment is wholly attributable to section 5 of this Act;\n the amount overpaid must be refunded by the Commonwealth.\n\n> Note: For the appropriation for the refund, see section 77 of the Public Governance, Performance and Accountability Act 2013.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Reports by importers of SGGs relating to the quarter beginning on 1 April 2014","content":"#### 7 Reports by importers of SGGs relating to the quarter beginning on 1 April 2014\n\n If:\n (a) levy is imposed by subsection 3A(1) of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 on a person in respect of an import of an SGG during the quarter beginning on 1 April 2014; and\n (b) under section 5 of this Act, the person is exempt from the carbon charge component of the amount of the levy; and\n (c) the person is required to give a report under subsection 46A(2) of the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 in relation to the quarter;\n the report must include details of the quantity and kind of the SGG that is covered by the exemption.","sortOrder":6}],"analysis":{"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act is tightly focused on its stated purpose: providing a levy exemption, refund mechanism, and reporting requirement for SGG importers during the specific transitional quarter following carbon tax repeal. There is no evidence of scope creep — the provisions precisely match the simplified outline in section 3."},"complexity_factors":["Relies heavily on definitions and concepts from multiple other Acts (Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, Ozone Protection and Synthetic Greenhouse Gas Management Act 1989, Customs Act 1901, Public Governance Performance and Accountability Act 2013)","Technical customs concepts such as 'entered for warehousing' and 'entered for home consumption' require knowledge of customs law to fully understand","Narrow, time-limited application to a single quarter (1 April 2014 – 30 June 2014) making it a purely transitional instrument with no ongoing effect","The levy structure (particularly the 'carbon charge component') is defined externally and not explained within this Act itself"],"plain_english_summary":"This short law fixes a gap from the 2014 repeal of the carbon tax for synthetic greenhouse gas (SGG) imports. It exempts licensed importers from the carbon-charge component for SGGs brought in during the quarter starting 1 April 2014 and stored in licensed warehouses without entering the market by 30 June 2014, requires refunds where that charge was already paid, and requires reporting of exempted gas types and quantities."},"issue_detection":{"absurdities":[],"contradictions":[]},"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":3,"scope_assessment":{"changed":false,"description":"This legislation maintains its original narrow, transitional purpose. It was enacted specifically to address a timing anomaly during the repeal of the carbon tax in 2014, and its provisions are tightly constrained to imports during a single quarter (April–June 2014). There is no evidence of scope creep; the Act has not been amended to expand beyond this original remedial function."},"complexity_factors":["Very short statute (only 7 operative sections)","Heavy reliance on external definitions — 'carbon charge component', 'SGG', 'licensee', 'entered for warehousing', and 'entered for home consumption' are all defined in other Acts","Single, tightly scoped purpose with clear temporal boundaries (only applies to quarter beginning 1 April 2014)","Simple conditional structure (if-then) without nested exceptions or complex logical operators","No regulations or delegated legislative powers created","Minimal cross-referencing — only refers to 3 other Acts (Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, Ozone Protection and Synthetic Greenhouse Gas Management Act 1989, and Customs Act 1901)"],"plain_english_summary":"**What this law does:**\n\nThis is a short, technical law that gives a **one-off tax break** to businesses that import synthetic greenhouse gases (SGGs) during a specific three-month period (April–June 2014).\n\n**The problem it fixes:**\n\nWhen the Gillard government's carbon pricing scheme was abolished in July 2014, there was a timing glitch. Some businesses had already imported SGGs during April–June 2014 and paid a \"carbon charge\" (a tax on pollution) as part of their import levy. But these gases were sitting in warehouses (\"entered for warehousing\" in customs speak) and hadn't actually been released into the Australian market yet.\n\n**What the law does about it:**\n\n- **Exempts** these businesses from the carbon charge portion of their import tax, but **only if** the gases stayed in the warehouse until after 30 June 2014\n- **Refunds** any carbon charge already paid by businesses that meet the same conditions\n- **Requires** affected importers to report the quantities and types of gases that received this exemption\n\n**Who it affects:**\n\nLicensed importers of synthetic greenhouse gases (used mainly in refrigeration and air-conditioning) who had goods in customs warehouses during the final quarter of the carbon pricing era.\n\n**Why it matters:**\n\nThis is a \"transitional\" or \"tidying up\" law. It ensures businesses weren't unfairly taxed under a carbon pricing scheme that had already been politically abolished, but only for goods that genuinely hadn't entered the Australian economy yet. It's a narrow, retrospective fix for a specific administrative gap."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"As enacted, the Act imposes a narrowly focused, transitional change: it removes the carbon-charge component of the import levy for specified SGG imports in the quarter beginning 1 April 2014, provides refunds for overpayments attributable to that removal, and adds a reporting requirement. It does not alter the ongoing scope of the Import Levy Act beyond that limited temporal exemption (see ss5–7)."},"complexity_factors":["Cross-references to multiple other Acts for key terms and mechanics (Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995; Ozone Protection and Synthetic Greenhouse Gas Management Act 1989; Customs Act 1901) (see s4, s5)","Temporal limitation to a single quarter (quarter beginning 1 April 2014) creates a narrow, transitional rule (see ss3, 5)","Conditional exemption tied to customs treatment (entered for warehousing and not for home consumption) requires interaction with Customs processes and schedules (see s5)","Refund entitlement depends on past payments made before the day after Royal Assent and on causation entirely attributable to this Act (administrative tracing required) (see s6)","Reporting obligation integrates with existing statutory reporting (subsection 46A(2) of the Management Act), adding data fields for exempted SGGs (see s7)","Commencement timing and delegated effect provisions create dependence on when the related Amendment Act commences (see s2)"],"plain_english_summary":"This Act exempts licensees from the carbon-charge component of the import levy on synthetic greenhouse gases (*SGGs*) imported in the quarter beginning 1 April 2014 if the SGGs are entered for warehousing and not entered for home consumption before the quarter ends (see s5). \n\nIt also mandates refunds for any overpaid levy caused by that exemption (s6) and requires affected importers to report the quantity and kind of SGGs covered by the exemption in their quarterly report (s7)."}},"importantCases":[],"_links":{"self":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014","history":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014/history","analysis":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014/analysis","conflicts":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014/conflicts","importantCases":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014/important-cases","documents":"/api/acts/ozone-protection-and-synthetic-greenhouse-gas-import-levy-transitional-provisions-act-2014/documents"}}