What it does
This Act creates import levies on certain scheduled ozone‑depleting and synthetic greenhouse gas (SGG) substances and on SGG‑containing equipment, and establishes the regulatory and ministerial framework for how those levies are fixed, calculated, and exempted. The short title is Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 and the Act commenced on 1 January 1996 (ss 1-2). Definitions in the Act cross‑reference the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (the Management Act) and the separate Manufacture Levy Act 1995 (s 2A). The Act treats licence status and reporting periods in specific ways for levy calculation: where a controlled substances licence authorises import of SGGs, and an import occurs during a reporting period in which the licence is in force, levy is imposed on the licensee (s 3A(1)); similarly for other scheduled substances (s 4(1)) and for SGG equipment where an equipment licence authorises import (s 4A(1)). The quantity to be charged is the actual imported quantity reduced by a heel allowance percentage (s 3A(6B); s 4A(4); s 4(4A)). The levy amount is worked out by multiplying the relevant number of tonnes by a prescribed rate (s 3A(7); s 4A(5)). For substances other than SGGs the levy amount may be prescribed or worked out by a prescribed method (s 4(5)). The Minister may, by written notice, exempt a licensee from levy on SGGs in a set of specified uses, including for medical equipment or manufacture of medical equipment and other prescribed purposes (s 3A(9)). The Minister must have regard to matters specified in the regulations when making such determinations (s 3A(11)), and may delegate the power subject to written directions (s 3A(12)-(13)). Regulations are the mechanism for setting prescribed rates, heel allowances, exemptions and related matters and are subject to preconditions that the Minister must be satisfied of before they are made (s 3A(14); s 4(6); s 4A(8); s 5). The Act cross‑links to the Management Act for definitions and certain exceptions, for example low volume import exemptions and other import exceptions (s 3(1)-(2); s 3A(2)-(3); s 4A(3)).