{"id":"F2018L00762","name":"Product Emissions Standards (Excise) Charges Regulations 2018","slug":"product-emissions-standards-excise-charges-regulations-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":97358,"registerId":"commonwealth-F2018L00762-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Product Emissions Standards (Excise) Charges Regulations 2018.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Product Emissions Standards (Excise) Charges Act 2017.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.\n\n  In this instrument:\n\n> Act means the Product Emissions Standards (Excise) Charges Act 2017.\n\n> GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> GST exclusive market value has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.\n\n> passes the manufacture threshold: see subsection 5(5).\n\n> price: the price of an emissions‑controlled product when first supplied is:\n\n    (a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and\n    (b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.\n\n> product price of an emissions‑controlled product means:\n\n    (a) if the price of the product when a person makes a first supply of the product is less than $10,000—that price; or\n    (b) otherwise—$10,000.\n\n> supply has the same meaning as in the Product Emissions Standards Act 2017.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Charge on the manufacture of emissions‑controlled products","content":"## Part 2—Charge on the manufacture of emissions‑controlled products","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Amount of charge imposed on the manufacture of emissions‑controlled products","content":"#### 5 Amount of charge imposed on the manufacture of emissions‑controlled products\n\n  (1) This section is made for the purposes of section 6 of the Act.\n  Person has not passed the manufacture threshold\n  (2) If:\n    (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and\n    (b) at that time, the person has not passed the manufacture threshold for the financial year;\n  the amount of the charge imposed on the manufacture of the product is nil.\n  Person passes the manufacture threshold\n  (3) If:\n    (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and\n    (b) at that time, the person passes the manufacture threshold for the financial year;\n  the amount of the charge imposed on the manufacture of the product is to be worked out using the following formula:\n  ![Start formula total production price times 0.0033 end formula](image.002.png)\n  where:\n\n> total product price means the sum of the product prices of each emissions‑controlled product that the person has manufactured at the time the person passes the manufacture threshold for the financial year.\n\n  Person has already passed the manufacture threshold\n  (4) If:\n    (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and\n    (b) at that time, the person has already passed the manufacture threshold for the financial year;\n  the amount of the charge imposed on the manufacture of the product is to be worked out by multiplying the product price of the product by 0.0033.\n  Passes the manufacture threshold\n  (5) A person who manufactures an emissions‑controlled product at a particular time in a financial year passes the manufacture threshold for the financial year if the sum of the following amounts is more than $44,000:\n    (a) the product price of the product;\n    (b) the sum of the product prices of any other emissions‑controlled products previously manufactured by the person in the financial year.\n  Rounding\n  (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).","sortOrder":5},{"sectionNumber":"Part 3","sectionType":"part","heading":"Transitional, application and saving provisions","content":"## Part 3—Transitional, application and saving provisions","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021","content":"#### 6 Amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021\n\n  The amendments made by the Product Emissions Standards (Excise) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are manufactured on or after 1 July 2021.","sortOrder":7}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: setting the methodology for calculating excise charges on emissions-controlled product manufacturers. The 2021 amendments (referenced in Part 3) appear to be technical or timing-related adjustments rather than scope expansion, applying only to products manufactured from 1 July 2021 onwards."},"complexity_factors":["Only 6 defined terms in the interpretation section, with most terms imported from other Acts","Single clear formula in section 5 with three straightforward conditional scenarios (below threshold, crossing threshold, above threshold)","Minimal cross-referencing — only references to the parent Act and GST legislation for standard definitions","Simple mathematical calculation (multiplication by fixed rate of 0.0033) with basic rounding rule","Short document — only 6 operative sections across 3 Parts","One transitional provision with clear date-based application (1 July 2021)"],"plain_english_summary":"This regulation creates a federal charge on Australian manufacturers of emissions‑controlled products (engines, vehicles, equipment). Small makers under $44,000 of production value in a financial year pay nothing; once a manufacturer’s value reaches $44,000 they pay 0.33% of total value to that point and 0.33% on each additional product thereafter. Each product’s value is capped at $10,000 for calculations. It shields small businesses while funding emissions‑standards administration."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"A subsequent instrument (Product Emissions Standards (Excise) Charges Amendment Regulations 2021) amended application timing; those amendments apply to emissions‑controlled products manufactured on or after 1 July 2021, altering the temporal scope of application."},"complexity_factors":["Relies on defined terms in the Act (eg. \"emissions‑controlled product\", \"manufacture\", \"supply\") which must be cross‑checked for application","Two different calculation points: when a manufacture causes the cumulative product price to pass $44,000 (uses total product price × 0.0033) versus for manufactures after threshold is already passed (product price × 0.0033)","Per‑product price cap of $10,000 affects unit‑level calculations and threshold accumulation","Price measured GST‑exclusive or by GST‑exclusive market value for non‑monetary consideration","Rounding rule to nearest cent (0.5 cents upwards) affects final payable amounts","Transitional provision fixing the effective application date for the 2021 amendments (1 July 2021)"],"plain_english_summary":"These regulations impose a charge on the manufacture of \"emissions‑controlled products.\" A manufacturer pays nothing until the sum of product prices of emissions‑controlled products they manufacture in a financial year exceeds $44,000; once that threshold is passed the charge is 0.33% (0.0033) of the product price, with each product's price capped at $10,000 and amounts rounded to the nearest cent. GST‑exclusive values determine price. The 2021 amendment applies to products manufactured on or after 1 July 2021."}},"importantCases":[],"_links":{"self":"/api/acts/product-emissions-standards-excise-charges-regulations-2018","history":"/api/acts/product-emissions-standards-excise-charges-regulations-2018/history","analysis":"/api/acts/product-emissions-standards-excise-charges-regulations-2018/analysis","conflicts":"/api/acts/product-emissions-standards-excise-charges-regulations-2018/conflicts","importantCases":"/api/acts/product-emissions-standards-excise-charges-regulations-2018/important-cases","documents":"/api/acts/product-emissions-standards-excise-charges-regulations-2018/documents"}}