Part 1
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Commonwealth legislation
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.
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Direct links to the current provisions in Product Emissions Standards (Excise) Charges Regulations 2018.
This instrument is the Product Emissions Standards (Excise) Charges Regulations 2018.
This instrument is made under the Product Emissions Standards (Excise) Charges Act 2017.
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.
In this instrument:
Act means the Product Emissions Standards (Excise) Charges Act 2017.
GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
GST exclusive market value has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
passes the manufacture threshold: see subsection 5(5).
price: the price of an emissions‑controlled product when first supplied is:
(a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and
(b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.
product price of an emissions‑controlled product means:
(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
(b) otherwise—$10,000.
supply has the same meaning as in the Product Emissions Standards Act 2017.
(1) This section is made for the purposes of section 6 of the Act. Person has not passed the manufacture threshold (2) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has not passed the manufacture threshold for the financial year; the amount of the charge imposed on the manufacture of the product is nil. Person passes the manufacture threshold (3) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person passes the manufacture threshold for the financial year; the amount of the charge imposed on the manufacture of the product is to be worked out using the following formula: Start formula total production price times 0.0033 end formula where:
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.
Person has already passed the manufacture threshold (4) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has already passed the manufacture threshold for the financial year; 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. Passes the manufacture threshold (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: (a) the product price of the product; (b) the sum of the product prices of any other emissions‑controlled products previously manufactured by the person in the financial year. Rounding (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).
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.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Product Emissions Standards (Excise) Charges Regulations 2018.
This instrument is made under the Product Emissions Standards (Excise) Charges Act 2017.
Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product and manufacture.
In this instrument:
Act means the Product Emissions Standards (Excise) Charges Act 2017.
GST has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
GST exclusive market value has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
passes the manufacture threshold: see subsection 5(5).
price: the price of an emissions‑controlled product when first supplied is:
(a) so far as the consideration for the supply is consideration expressed as an amount of money—that amount (excluding GST); and
(b) so far as the consideration is not consideration expressed as an amount of money—the GST exclusive market value of the supply.
product price of an emissions‑controlled product means:
(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
(b) otherwise—$10,000.
supply has the same meaning as in the Product Emissions Standards Act 2017.
(1) This section is made for the purposes of section 6 of the Act. Person has not passed the manufacture threshold (2) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has not passed the manufacture threshold for the financial year; the amount of the charge imposed on the manufacture of the product is nil. Person passes the manufacture threshold (3) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person passes the manufacture threshold for the financial year; the amount of the charge imposed on the manufacture of the product is to be worked out using the following formula: where:
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.
Person has already passed the manufacture threshold (4) If: (a) a person manufactures an emissions‑controlled product at a particular time in a financial year; and (b) at that time, the person has already passed the manufacture threshold for the financial year; 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. Passes the manufacture threshold (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: (a) the product price of the product; (b) the sum of the product prices of any other emissions‑controlled products previously manufactured by the person in the financial year. Rounding (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).
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.