Export Charges (Imposition—General) Regulation 2015
28Registered establishments
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28 Registered establishments
(1) Subject to subsection (2), the charge prescribed by an item in the table in subsection 11(1) applies in relation to the registered establishment referred to in that item if: (a) the registration of the establishment is in force on 1 December 2015; or (b) the establishment is first registered for the operations referred to in that item on or after 1 December 2015. (2) If an establishment is first registered between 1 December 2015 and 1 January 2016 for the operations referred to in any of items 2, 3 or 8 to 14 in the table in subsection 11(1), then each of those items that applies in relation to the registered establishment has effect, in relation to the establishment and the financial year ending on 30 June 2016, as if the registration had occurred after 1 January 2016.
Note: The effect of subsection (2) is that the charge for the financial year ending on 30 June 2016 in relation to a registered establishment that is first registered between 1 December 2015 and 1 January 2016, for the operations referred to in any of items 2, 3 or 8 to 14 in the table in subsection 11(1), is the amount set out in paragraph (b) of column 2 of the applicable item.