Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993.
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Commonwealth act
This Act makes the contributions that fund oil-pollution compensation payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 into excise liabilities, but only to the extent those contributions are duties of excise under section 55 of the Constitution (s4). It links its start date to Chapter 1 of that Act (s2), applies certain provisions of that Act to itself (s3), and expressly excludes taxation of State-owned property (s5). The referenced Act sets who pays and how contributions are collected.
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Direct links to the current provisions in Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993.
This Act may be cited as the Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993.
This Act commences, or is taken to have commenced, as the case requires, on the commencement of Chapter 1 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993.
Sections 4 and 5 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 apply in relation to this Act in a corresponding way to the way in which they apply in relation to that Act.
(1) Contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 are imposed. (2) This section imposes contributions only so far as those contributions are duties of excise within the meaning of section 55 of the Constitution.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Protection of the Sea (Imposition of Contributions to Oil Pollution Compensation Funds—Excise) Act 1993.
This Act commences, or is taken to have commenced, as the case requires, on the commencement of Chapter 1 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993.
Sections 4 and 5 of the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 apply in relation to this Act in a corresponding way to the way in which they apply in relation to that Act.
(1) Contributions payable under the Protection of the Sea (Oil Pollution Compensation Funds) Act 1993 are imposed. (2) This section imposes contributions only so far as those contributions are duties of excise within the meaning of section 55 of the Constitution.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.