Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Regulations 2023

The instrument uses a small set of statutory concepts and cross-references as its building blocks. These are the concepts that practitioners must map back to the Act and the Management Regulations to understand the regime in full.

• Prescribed rate and amount. The instrument prescribes monetary amounts for use in statutory definitions of “prescribed rate” under the Act. Specifically, a $165 amount is prescribed in two contexts: for SGGs (for the purposes of subsection 3A(7)) and for SGG equipment (for the purposes of subsection 4A(5)) (regs 8 and 10). For non-SGG substances the instrument prescribes $3,000 per ODP tonne for HCFCs and $135 per tonne for methyl bromide (reg 9). The instrument itself does not define the base statutory levy mechanism; it sets the numeric inputs that the Act references.

• Exemption for SGGs imported for destruction. The instrument specifies the condition a licence-holder must meet for the exemption contemplated by paragraph 3A(4)(b) of the Act. That condition is documentary and procedural: an agreement to destroy within 90 days; destruction at a facility approved under specified provisions of the Management Regulations (reg 114 for refrigerants; reg 306 for extinguishing agents); and destruction within 90 days of import. The licence-holder must provide evidence in a form approved by the Secretary ahead of import for the agreement, and within 30 days after destruction to prove destruction occurred (reg 6(1)-(2)).

• Prescribed SGG equipment exemption for MDIs used for medical purposes. For the purpose of subsection 4A(2) of the Act, MDIs used for medical purposes are prescribed as SGG equipment (reg 7). The instrument does not define “used for medical purposes”; that term and the statutory operation of subsection 4A(2) must be read in the Act.

• Definitions by reference. The instrument takes its substantive technical definitions from existing instruments. It states that expressions used in the Act have the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (note to reg 5). It also identifies a list of expressions that are defined in the Act or the Management Act, including HCFC, ODP tonnes, reporting period, SGG, and SGG equipment (reg 5, notes 1-2). Practitioners must therefore consult the parent legislation and the Management Regulations to locate the operative definitions.

• Administrative discretion. The Secretary is given a specific administrative role: approval of the form of evidence to satisfy the destruction exemption (reg 6(1)). The instrument does not itself specify the form’s content, leaving that to Secretary approval, but it binds licence-holders to provide evidence in that Secretary-approved form at specified times.

• Transitional application and repeal. The instrument expressly repeals the 2004 Regulations (Sched 1) and contains transitional provisions that continue the 2004 Regulations for reporting periods starting before the instrument’s commencement time, while the new instrument applies to reporting periods starting on or after commencement (reg 11(1)-(3); Sched 1).

These concepts show that the instrument is narrowly technical. It supplies numeric levy inputs, precise procedural evidence steps for a narrowly defined exemption, and a prescription of MDIs for the SGG equipment exemption pathway. The instrument relies on the Act and the Management Regulations both for the core levy architecture and for approvals of destruction facilities.

The instrument affects a small, identifiable set of actors by operation and reference.

• Licence‑holders who import SGGs. The primary target of the SGG-for-destruction exemption rule is any licence-holder seeking exemption from the import levy under paragraph 3A(4)(b) of the Act. Such licence-holders must satisfy documentary and timing requirements to qualify for the exemption (reg 6). The instrument therefore imposes administrative obligations and proof burdens on licence-holders who propose to import SGGs for destruction rather than for commercial use.

• Importers of SGG equipment, including metered dose inhalers (MDIs). By prescribing MDIs used for medical purposes as SGG equipment for the purposes of subsection 4A(2) of the Act, the instrument directly affects importers of MDIs who claim the statutory treatment attached to the prescribed class (reg 7). That prescription will determine whether the import of MDIs is subject to the equipment-specific levy mechanics set out in the Act and the instrument (reg 10 prescribes the rate for SGG equipment).

• Importers of HCFCs and methyl bromide. The instrument prescribes specific levy amounts for HCFCs and methyl bromide and therefore affects importers of those substances by defining the monetary inputs the Act will use to calculate the levy liability: $3,000 per ODP tonne for HCFCs and $135 per tonne for methyl bromide (reg 9). Those importers will need to map quantity measures to the levy inputs (ODP tonnes for HCFCs; tonnes for methyl bromide), recognising that the instrument relies on definitions in the Act and Management Act for those metrics (reg 5 notes).

• The Secretary and administrative officials. The instrument gives the Secretary an approval role for the evidentiary form required for the destruction exemption, and it requires the Secretary to receive specified evidence at prescribed times (reg 6(1)-(2)). That places administrative responsibilities on the Secretary’s office to create and manage the approved form, to accept and record evidence, and implicitly to determine whether evidence satisfies the requirement.

• Operators of destruction facilities. The exemption requires destruction to take place at facilities approved under the Management Regulations (a refrigerant destruction facility approved under reg 114 or an extinguishing agent destruction facility approved under reg 306 of the Management Regulations) (reg 6(1)(b)(i)-(ii)). That means entities seeking, holding or relying on such approvals will be implicated because exemption mechanics require approved operators to perform the destruction service.

• Parties involved in supply chains for MDIs. Prescribing MDIs used for medical purposes as SGG equipment (reg 7) will affect manufacturers, wholesalers, pharmacies and health practitioners insofar as it potentially affects import costs for MDIs. The instrument’s text does not state downstream effects, but it makes the import classification of MDIs explicit for the purposes of the Act.

Who is not directly altered by this instrument? Entities that do not import SGGs, HCFCs, methyl bromide, or SGG equipment, or who do not hold licences under the Act, will generally be outside its immediate operational scope. The instrument does not itself create new licensing obligations; it operates by attaching conditions and numerical rates to provisions of the Act and by referencing approvals in the Management Regulations.

The transitional provision (reg 11) means that parties must determine which regulatory instrument applies to a particular reporting period: reporting periods that start before the commencement time remain under the 2004 Regulations (reg 11(2)), whereas reporting periods starting on or after commencement are governed by the 2023 instrument (reg 11(1)). That transitional split affects reporting cycles and which set of rules applies to particular imports.

This instrument places specific procedural duties on licence-holders who seek the SGG-for-destruction exemption and creates duties of prescription for the Secretary and reliance obligations on regulated entities. It also establishes rights to rely on the numeric rates prescribed when the Act’s levy calculations apply.

Duties imposed on licence‑holders (importers):

• Evidence of destruction agreement. A licence-holder seeking the exemption under paragraph 3A(4)(b) of the Act must give the Secretary evidence, in a form approved by the Secretary, that an agreement for destruction has been entered into and that the destruction will occur within 90 days after import (reg 6(1)(a)). The duty is one of proactive documentary production before the import occurs: the instrument requires the agreement evidence to be given before import (reg 6(2)(a)).

• Evidence of destruction having occurred. The licence-holder must provide evidence, again in the Secretary-approved form, that the SGG was destroyed within 90 days after the import (reg 6(1)(c)). The instrument requires that this evidence be filed within 30 days after the destruction event (reg 6(2)(b)). These are time-bound documentary duties with specific windows.

• Use of approved destruction facilities. The destruction must take place at a facility approved under the Management Regulations: a refrigerant destruction facility approved under regulation 114 or an extinguishing agent destruction facility approved under regulation 306 (reg 6(1)(b)(i)-(ii)). The licence-holder is therefore obliged to select an approved operator for destruction and to secure an agreement that the approved operator will perform the destruction within the 90-day window.

Duties and powers of the Secretary:

• Form approval. The Secretary holds the power to approve the form of evidence that licence-holders must provide to obtain the exemption (reg 6(1)). That is an administrative discretion to specify the data, documentation or format the Secretary will accept. The Secretary also has an acceptance duty in the sense that the instrument requires evidence to be given to the Secretary at particular times (reg 6(2)).

Rights under the instrument:

• Right to rely on prescribed levy inputs. Where the Act directs that a particular levy calculation is made using the “prescribed rate” or an amount, regulated parties can rely on the monetary figures set out in this instrument: $165 for SGGs and SGG equipment for the purposes indicated (regs 8 and 10), and the amounts for HCFC and methyl bromide (reg 9). The instrument places those numeric inputs into the statutory architecture of the Act.

• Right to claim the prescribed exemptions if procedural tests are met. A licence-holder who supplies the Secretary with the approved evidence at the required times and who arranges destruction at an approved facility within 90 days acquires the right to the exemption contemplated by paragraph 3A(4)(b) of the Act (reg 6). The instrument translates the Act’s conditional exemption into concrete evidentiary tasks that, if satisfied, should permit the statutory outcome.

Limitations and dependencies:

• Dependence on external approvals and definitions. The duties specified in the instrument depend on approvals and definitions outside the instrument itself. The destruction-site requirement depends on approvals under the Management Regulations (reg 6(1)(b)), and key terms like HCFC, ODP tonnes, reporting period, SGG, and SGG equipment are defined in the Act or the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (reg 5 notes). Practitioners must therefore access and apply those external definitions to operationalise the duties and rights created here.

• The instrument does not itself create penalties or enforcement mechanisms; compliance failure and enforcement will be handled under the Act and other instruments (reg 3 indicates the instrument is made under the Act).

Procedurally, then, the instrument turns abstract statutory conditions into concrete documentary steps, assigns an approval role to the Secretary for the evidentiary form, prescribes narrow time windows for destruction and proof, and sets numeric levy inputs that downstream calculations in the Act will use.

The instrument itself does not create new penalty provisions. It is a subordinate regulation that prescribes amounts, an exemption pathway and evidentiary form requirements for the underlying levy regime provided by the Act (reg 3). Consequently, the instrument points enforcement and penalty questions back to the Act and to other instruments that establish offences, liabilities or civil consequences for non-compliance.

What the instrument does establish that affects enforcement:

• It creates time‑bound documentary obligations. The instrument requires licence-holders to produce evidence in a Secretary‑approved form before import (agreement for destruction) and within 30 days after destruction (proof of destruction), and it requires that destruction occur within 90 days after import (reg 6(1)-(2)). These temporal obligations enable straightforward compliance checks: absence of the pre‑import evidence or of timely post‑destruction evidence will indicate non-compliance with the instrument’s conditions for the exemption.

• It centralises administrative discretion in the Secretary. Because the instrument requires evidence in a form approved by the Secretary (reg 6(1)), the Secretary’s office will be the locus for assessing whether documentary evidence complies with the prescribed form. Enforcement in practice will include administrative acceptance or rejection of evidence, and disputes about sufficiency will likely be routed through whatever administrative review or merits review processes apply under the Act or general administrative law, rather than through penalties created by the instrument itself.

• It relies on approvals under the Management Regulations. Since the exemption requires destruction at facilities approved under specified provisions of the Management Regulations (reg 6(1)(b)(i)-(ii)), enforcement of the requirement will depend on the integrity of the approvals regime in the Management Regulations. Regulatory action against destruction facilities (for example, cancelling approvals under the Management Regulations) would affect the availability of the exemption.

What the instrument does not say, and the enforcement consequences of that omission:

• The instrument does not state specific sanctions, fines, or criminal offences tied to failure to provide the Secretary‑approved evidence or to destroy within the 90‑day window. It simply conditions the statutory exemption on meeting those requirements (reg 6). Consequently, enforcement responses to non‑compliance will come from the Act’s existing enforcement and penalty framework (the instrument is made under the Act, reg 3). Practitioners must therefore consult the Act to identify specific penalties or administrative consequences.

• The instrument does not specify audit, inspection or verification powers for the Secretary in relation to the destruction claim. The Secretary’s power is limited in the instrument to approving the form of evidence and receiving the evidence. The depth of verification that the Secretary may carry out will depend on other statutory powers conferred by the Act or general administrative law.

Operational enforcement pathway in practice:

• An importer claiming the exemption must provide the pre‑import agreement evidence to the Secretary; absence of that evidence at import is a clear basis for denial of the exemption. If destruction does not occur within 90 days or proof is not filed within 30 days after destruction, the licence-holder will likely be ineligible for the exemption and subject to the levy calculation under the Act. Disputed denials or evidentiary sufficiency issues will be matters for administrative review under the Act and for judicial review where appropriate; the instrument itself does not set out penalty mechanics.

In short, the instrument prescribes compliance inputs and delegates administrative judgement about evidence form to the Secretary, but it leaves penalty substance to the parent Act and other instruments.

This instrument is tightly cross-referenced and dependent on the Act and the Management Regulations, and it expressly preserves prior regulations for transitional reporting periods. The interactions are directional: the instrument supplies numeric and procedural inputs to statutory provisions contained in the Act and relies on approvals and definitions from the Management Regulations and the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

Key statutory interlocks:

• Made under the Act. The instrument declares that it is made under the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995 (reg 3). That means the instrument is subordinate legislation that prescribes particulars for the purposes of sections and subsections cited in the Act, for example paragraph 3A(4)(b), subsection 3A(7), subsection 4(5), subsection 4A(2), and subsection 4A(5). The instrument therefore does not replace or alter the Act’s substantive levy architecture; it supplies figures, prescribed items and procedural conditions to operationalise the Act’s provisions.

• Reliance on the Management Regulations for facility approvals. Reg 6(1)(b) requires destruction to occur at a facility approved under specified regulations of the Ozone Protection and Synthetic Greenhouse Gas Management Regulations 1995: regulation 114 for refrigerant destruction facilities and regulation 306 for extinguishing agent destruction facilities. The instrument thus imports the Management Regulations’ approval schemes as prerequisites for the exemption it prescribes. Practitioners must consult the Management Regulations to understand the approval criteria, monitoring and compliance conditions for such facilities.

• Definitions from other legislation. The instrument notes that expressions used in the Act have the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (reg 5, note 1). It also lists expressions (HCFC, ODP tonnes, reporting period, SGG, SGG equipment) that are defined in the Act or the Management Act (reg 5, note 2). This means that to operationalise levy calculations and compliance obligations, a reader must consult the parent statutes for definitions of the technical metrics (for example ODP tonnes) and the temporal term “reporting period.”

• Transitional continuity with the 2004 Regulations. The instrument repeals the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Regulations 2004 (Sched 1) but preserves their application to reporting periods that start before the instrument’s commencement time (reg 11(1)-(3); Sched 1). This preserves legal continuity and avoids retroactive application across reporting periods. Practitioners must therefore map reporting periods to the operative regulatory instrument.

• Interaction with administrative law principles. The Secretary’s approval of the evidentiary form (reg 6(1)) suggests application of standard administrative law principles (for example reasonableness, procedural fairness) when the Secretary exercises that discretion. The instrument does not expand on these doctrines; they will derive from the Act and general administrative law. Any challenge to the Secretary’s approval decisions would be routed through those frameworks.

• Dependence for levy calculation on Act mechanics. The monetary amounts prescribed (regs 8-10) are inputs to statutory calculations specified by subsections of the Act referenced in the instrument (for example subsection 3A(7) and subsection 4A(5)). The instrument therefore interacts with the Act’s calculation rules. To determine how those prescribed numbers feed into a payable levy figure requires consulting the Act’s formulae.

Net effect of the interactions: the instrument is an operationalpiece that prescribes numeric and documentary particulars and rests on a network of definitions, approvals and calculation rules located in the Act and the Management Regulations. It does not operate alone; its practical effect can only be assessed alongside the parent Act and the Management Regulations.

This instrument consolidates and replaces the earlier Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Regulations 2004. The instrument contains an express repeal clause and a transitional rule that preserves the 2004 Regulations for reporting periods that begin prior to the instrument’s commencement time.

Primary amendment and repeal entries:

• Repeal of the 2004 Regulations. Schedule 1 repeals the whole of the earlier instrument titled Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Regulations 2004 (Schedule 1, item 1). That is an express repeal; no partial saving of 2004 provisions is contained beyond the transitional application set out in reg 11.

• Transitional application. Regulation 11 provides that this instrument, as originally made, applies in relation to reporting periods that start on or after the commencement time (reg 11(1)). Regulation 11(2) preserves the application of the 2004 Regulations for reporting periods that start before the commencement time, as if the repeal had not happened. The instrument defines commencement time as the commencement of Schedule 1 to the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2022 (reg 11(3)).

• Commencement mechanics. Regulation 2 provides a two‑limbed commencement rule: the instrument commences on the later of (a) the start of the day after the instrument is registered and (b) immediately after the commencement of Schedule 1 to the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act 2022. The instrument includes a note that the commencement date was 14 June 2023, with paragraph (a) applying (reg 2). That indicates that the registration timing governed commencement rather than the other trigger, in the instance recorded.

• Schedule operation. Regulation 4 confirms that each instrument specified in a Schedule is amended or repealed as set out in the applicable items in that Schedule (reg 4). Schedule 1 therefore effects the repeal recorded above.

There are no other amendment entries listed in the instrument itself. The instrument is presented as the replacement for the 2004 Regulations with an explicit transitional bridge to avoid retrospective application across reporting periods. The instrument’s commencement is tied to the commencement of Schedule 1 to the 2022 Amendment Act and to the registration timing. Practitioners seeking earlier or later amendments must consult registers of subsequent legislative instruments, but within this instrument the only amendment history recorded is the repeal of the 2004 instrument and the transitional saving.

The text of the instrument contains no references to litigation, judicial decisions, or challenges. It names no cases and records no adjudicative history. Consequently, within the source provided there is no litigation history to report.

That absence of litigation references has practical implications for practitioners:

• No reported judicial interpretations of the instrument’s novel provisions are provided in the instrument itself. Questions about the meaning of “used for medical purposes” in respect of metered dose inhalers (reg 7), the scope of what constitutes adequate evidence in the Secretary‑approved form (reg 6(1)), or the interpretation of “destroyed within 90 days” (reg 6(1)(c)) will therefore not be resolved by reference to guidance in this instrument and must be resolved against the text of the Act, the Management Regulations, administrative practice, or, if litigious, through adjudication.

• Potential litigation themes that would flow logically from the instrument’s text, should a dispute arise, include: disputes over whether the Secretary’s approved form imposes requirements beyond what the Act or the instrument permits; disputes about the sufficiency or timing of documentary evidence; contests about whether a destruction facility held the relevant approval under the Management Regulations at the time destruction occurred; and questions over whether an MDI qualifies as “used for medical purposes.” Those themes are inferable from the instrument’s structure (for example the dependence on an approved form and approvals under the Management Regulations), but no case law is cited in the instrument itself.

• Any administrative decisions by the Secretary to reject or accept evidence, or to set forms that regulate entitlement to the exemption, would be susceptible to administrative law review on ordinary grounds (for example jurisdictional error, procedural fairness, reasonableness), but the instrument does not itself record or create a novel review pathway.

In short, the instrument contains no litigation history. Where disputes arise in practice they will be addressed through the Act’s enforcement and review mechanisms, administrative law processes, and, if necessary, judicial proceedings; practitioners should therefore monitor administrative practice and be prepared to challenge or defend Secretary decisions on evidentiary sufficiency and interpretation of the instrument’s temporal conditions.

The instrument is short, but it contains several precise mechanics that create practical traps if not observed. The following points are drawn directly from the text; each is a potential operational pitfall.

• Tight destruction and evidence timings. The exemption for SGGs imported for destruction requires: destruction within 90 days after import (reg 6(1)(c)); agreement evidence to be provided before the SGG is imported (reg 6(2)(a)); and proof of destruction to be given within 30 days after the destruction (reg 6(2)(b)). Missing any of these windows risks forfeiting the exemption. Practitioners should note that the 90‑day destruction window is measured from the import date, and the 30‑day document window runs from destruction, not from import.

• Secretary‑approved form. The instrument conditions the exemption on giving evidence “in a form approved by the Secretary” (reg 6(1)). The instrument does not specify the contents of that form or set a public timetable for when such a form will be available. Parties cannot self‑certify; they must use the Secretary’s authorised form. Proof provided in an alternative format may not be accepted.

• Dependence on external approvals for destruction facilities. The instrument requires destruction to occur at a refrigerant destruction facility approved under regulation 114 of the Management Regulations or an extinguishing agent destruction facility approved under regulation 306 of the Management Regulations (reg 6(1)(b)). This means an importer cannot rely on an ad hoc destruction arrangement; the facility must hold the statutory approval. The approval criteria and currency must be confirmed by consulting the Management Regulations and the relevant approvals registry.

• MDIs and the “used for medical purposes” qualifier. The exemption for SGG equipment specifically prescribes that a metered dose inhaler “that is used for medical purposes” is prescribed for the purposes of subsection 4A(2) of the Act (reg 7). The instrument does not define “used for medical purposes.” Practitioners should not assume all MDIs or MDIs imported for resale automatically qualify; usage and purpose may need documentary support tied to the statutory meaning preserved in the Act or the Management Act.

• Numeric amounts rely on defined units external to instrument. The levy amounts for HCFC ($3,000 per ODP tonne) and methyl bromide ($135 per tonne) (reg 9) require calculation in units (ODP tonnes and tonnes) that are defined in the Act or the Management Act (reg 5 notes). Incorrect application of ODP conversion factors or misclassification risks miscalculation of levy amounts.

• Transitional split across reporting periods. The instrument applies only to reporting periods starting on or after the instrument’s commencement time (reg 11(1)). The 2004 Regulations continue to apply for reporting periods starting before the commencement time (reg 11(2)). A party whose reporting cycle straddles the commencement threshold must determine which instrument applies to each reporting period to avoid reporting errors.

• Repeal is subject to commencement triggers. The instrument’s commencement depends on registration and the commencement of Schedule 1 to the 2022 Amendment Act (reg 2). The instrument records a commencement date (14 June 2023) but practitioners should verify which of the two triggers actually applied in their case since the instrument uses the later of the two events to commence.

• No penalty text in the instrument. Because the instrument does not specify sanctions, parties relying on it must consult the Act for enforcement consequences. That can lead to surprise where a procedural failure (for example late proof of destruction) yields statutory penalties under the Act rather than an administrative variance.

• Reliance on other instruments for definitions and approvals. The instrument repeatedly defers to the Act and the Management Regulations for definitions and approval mechanisms (reg 5 and reg 6(1)(b)). Failure to consult these instruments will lead to misinterpretation of key terms.

Each of these “gotchas” is grounded in the instrument’s exact wording. They are practical compliance hazards: procedural timing requirements, the need to use an approved form, reliance on external approvals, the ambiguous scope of “medical purposes” for MDIs, and the transitional application across reporting periods.

To implement the instrument’s requirements, regulated entities must follow a sequence of documentary, timing and verification steps grounded in the instrument’s text and in the parent Acts and Management Regulations which it references. The following practical checklist flows from the instrument’s provisions.

1. Identify the applicable regulatory instrument for your reporting period. Determine whether the import falls in a reporting period that starts before or on/after the instrument’s commencement time. If the reporting period starts before the commencement time, the 2004 Regulations continue to apply for that reporting period (reg 11(1)-(2)). Map your reporting periods to the operative instrument before preparing levy calculations or exemption claims.

2. For SGGs you intend to import for destruction: secure an agreement for destruction that meets the instrument’s prerequisites prior to import. The agreement must commit to destruction within 90 days after import (reg 6(1)(a)-(c)). Obtain a written contract or service agreement with a destruction provider that holds the relevant approval under the Management Regulations (reg 6(1)(b)).

3. Confirm that the destruction facility is approved under the Management Regulations. The instrument requires destruction at either: a refrigerant destruction facility approved under regulation 114 of the Management Regulations, or an extinguishing agent destruction facility approved under regulation 306 of the Management Regulations (reg 6(1)(b)(i)-(ii)). Consult the Management Regulations and the relevant approvals registers or agency to confirm the operator’s approval status at the time of destruction.

4. Obtain and submit the Secretary‑approved form evidence at the required times. Before import, provide the Secretary with the approved‑form evidence that an agreement for destruction has been entered into (reg 6(2)(a)). After destruction, provide the Secretary with the approved‑form evidence that the SGG was destroyed, and do so within 30 days after the destruction event (reg 6(2)(b)). Do not rely on informal emails or alternative document structures unless the Secretary has approved them.

5. Track the 90‑day destruction window and the 30‑day proof window. Ensure logistics and scheduling align so that the destruction occurs within 90 days after import and proof is available to submit within 30 days post‑destruction (reg 6(1)(c); reg 6(2)(b)). Build in margin for shipment delays, customs clearance and scheduling with the approved destruction facility.

6. For MDIs and other SGG equipment: determine whether imports qualify as “used for medical purposes.” The instrument prescribes that a metered dose inhaler used for medical purposes is prescribed for the purposes of subsection 4A(2) of the Act (reg 7). Establish documentary evidence about intended use, supply chain destination (for example a medical facility or pharmaceutical wholesaler), and any relevant regulatory authorisations that demonstrate medical use. The instrument provides no definition of “used for medical purposes,” so cross‑reference the Act, the Management Act and any relevant therapeutic goods regulations as appropriate.

7. Apply the prescribed levy amounts correctly. Where the Act requires the use of the prescribed rate or amount, use the numeric values set out in this instrument: $165 for the prescribed rate in relation to SGGs under subsection 3A(7) and for SGG equipment under subsection 4A(5); $3,000 per ODP tonne for HCFCs; and $135 per tonne for methyl bromide (regs 8-10). For HCFCs, ensure you convert quantities into ODP tonnes using the definitions and conversion factors in the Act or the Management Act (reg 5 notes).

8. Maintain records that document timing and approvals. Keep a clear audit trail that shows: the date of import; the pre‑import agreement and the date it was provided to the Secretary; the identity and approval status of the destruction facility (including the regulation under which it is approved); the date destruction occurred; and the date that proof of destruction was provided to the Secretary (reg 6). These records will be necessary to show entitlement to the exemption and to respond to any administrative queries.

9. Liaise with the Secretary in advance if necessary. Because the form of evidence is subject to Secretary approval (reg 6(1)), consider contacting the Secretary’s office early to obtain the approved form, to confirm whether particular documentation will satisfy the form, and to clarify submission modalities and timing.

10. Cross‑check definitions and approval criteria in the Act and Management Regulations. The instrument explicitly imports key definitions and approval references from other statutes (reg 5 and reg 6(1)(b)). Before claiming exemptions or finalising levy calculations, ensure you consult the Act, the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989, and the Management Regulations to confirm how terms and approvals are defined and applied in practice.

Following these steps maps directly to the instrument’s requirements. The central practical compliance risks are timing failures, use of non‑approved forms, reliance on facilities that lack the required Management Regulations approvals, and incorrect application of the prescribed numeric units. Where in doubt, secure confirmations from the Secretary and keep contemporaneous documentary evidence of approval checks and communications.