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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Marine Safety (Domestic Commercial
Vessel) Levy Collection Bill 2018
No. , 2018
(Infrastructure and Transport)
A Bill for an Act relating to the collection of the
levy imposed by the Marine Safety (Domestic
Commercial Vessel) Levy Act 2018, and for other
purposes
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 2
3
Simplified outline of this Act ............................................................ 2
4
Definitions ......................................................................................... 3
5
Extension to external Territories ....................................................... 4
6
Extraterritorial operation ................................................................... 4
7
Act to bind Crown ............................................................................. 4
8
When full-year levy is due and payable ............................................. 4
9
When pro-rata levy is due and payable .............................................. 5
10
Late payment penalty ........................................................................ 7
11
Recovery of levy and late payment penalty ....................................... 9
12
Assessments....................................................................................... 9
13
Advance on account of levy ............................................................ 10
14
Refund of overpayments .................................................................. 11
15
Notional payments by the Commonwealth etc. ............................... 11
16
Treatment of partnerships ................................................................ 12
17
Treatment of unincorporated associations ....................................... 12
18
Treatment of trusts with multiple trustees ....................................... 12
19
Delegation ....................................................................................... 13
20
Legislative rules .............................................................................. 13
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
1
A Bill for an Act relating to the collection of the
1
levy imposed by the Marine Safety (Domestic
2
Commercial Vessel) Levy Act 2018, and for other
3
purposes
4
The Parliament of Australia enacts:
5
1 Short title
6
This Act is the Marine Safety (Domestic Commercial Vessel) Levy
7
Collection Act 2018.
8
Section 2
2
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
2 Commencement
1
(1) Each provision of this Act specified in column 1 of the table
2
commences, or is taken to have commenced, in accordance with
3
column 2 of the table. Any other statement in column 2 has effect
4
according to its terms.
5
6
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. Sections 1 and
2 and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Sections 3 to
20
At the same time as the Marine Safety
(Domestic Commercial Vessel) Levy Act
2018 commences.
However, the provisions do not commence
at all if that Act does not commence.
Note:
This table relates only to the provisions of this Act as originally
7
enacted. It will not be amended to deal with any later amendments of
8
this Act.
9
(2) Any information in column 3 of the table is not part of this Act.
10
Information may be inserted in this column, or information in it
11
may be edited, in any published version of this Act.
12
3 Simplified outline of this Act
13
•
This Act is about the collection of the levy imposed by the
14
Marine Safety (Domestic Commercial Vessel) Levy Act 2018.
15
•
The legislative rules may enable levy to be paid by
16
instalments.
17
Section 4
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
3
•
Late payment penalty will be payable if levy remains unpaid
1
after it becomes due for payment.
2
•
AMSA may make assessments of levy.
3
•
Levy may be paid in advance.
4
4 Definitions
5
In this Act:
6
AMSA means the Australian Maritime Safety Authority.
7
eligible financial year has the same meaning as in the Marine
8
Safety (Domestic Commercial Vessel) Levy Act 2018.
9
Finance Minister means the Minister administering the Public
10
Governance, Performance and Accountability Act 2013.
11
late payment penalty means penalty payable under
12
subsection 10(1) or (2).
13
legislative rules means rules made under section 20.
14
leviable domestic commercial vessel has the same meaning as in
15
the Marine Safety (Domestic Commercial Vessel) Levy Act 2018.
16
levy means levy imposed by the Marine Safety (Domestic
17
Commercial Vessel) Levy Act 2018.
18
Marine Safety (Domestic Commercial Vessel) National Law has
19
the meaning given by section 17 of the Marine Safety (Domestic
20
Commercial Vessel) National Law Act 2012.
21
partnership has the same meaning as in the Marine Safety
22
(Domestic Commercial Vessel) National Law.
23
trust has the same meaning as in the Marine Safety (Domestic
24
Commercial Vessel) National Law.
25
Section 5
4
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
trustee has the same meaning as in the Marine Safety (Domestic
1
Commercial Vessel) National Law.
2
5 Extension to external Territories
3
This Act extends to every external Territory.
4
6 Extraterritorial operation
5
This Act applies within and outside Australia.
6
7 Act to bind Crown
7
(1) This Act binds the Crown in each of its capacities.
8
(2) Subsection (1) has effect subject to section 15.
9
8 When full-year levy is due and payable
10
Scope
11
(1) This section applies to levy imposed by subsection 8(1) of the
12
Marine Safety (Domestic Commercial Vessel) Levy Act 2018 on a
13
leviable domestic commercial vessel in respect of an eligible
14
financial year.
15
Due date
16
(2) An amount of levy is due and payable at the end of 28 July in the
17
eligible financial year.
18
Payment by instalments
19
(3) The legislative rules may provide that, if:
20
(a) a person is liable to pay an amount of levy (otherwise than
21
jointly with one or more other persons); and
22
(b) the conditions (if any) specified in the legislative rules are
23
satisfied;
24
Section 9
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
5
the person may choose to pay the amount of levy by quarterly
1
instalments.
2
(4) If the person makes such a choice:
3
(a) each instalment is due and payable at a time ascertained in
4
accordance with the legislative rules; and
5
(b) subsection (2) does not apply in relation to the amount of
6
levy.
7
(5) The legislative rules may provide that, if:
8
(a) 2 or more persons are jointly and severally liable to pay an
9
amount of levy; and
10
(b) the conditions (if any) specified in the legislative rules are
11
satisfied;
12
those persons may choose to pay the amount of levy by quarterly
13
instalments.
14
(6) If those persons make such a choice:
15
(a) each instalment is due and payable at a time ascertained in
16
accordance with the legislative rules; and
17
(b) subsection (2) does not apply in relation to the amount of
18
levy.
19
(7) If 2 or more persons are jointly and severally liable to pay an
20
amount of levy, one of those persons may make a choice
21
mentioned in subsection (5) on behalf of those persons.
22
9 When pro-rata levy is due and payable
23
Scope
24
(1) This section applies to levy imposed by subsection 8(2) of the
25
Marine Safety (Domestic Commercial Vessel) Levy Act 2018 on a
26
leviable domestic commercial vessel in respect of an eligible
27
financial year.
28
Section 9
6
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
Due date
1
(2) An amount of levy is due and payable at the end of the 28th day
2
after the day mentioned in paragraph 8(2)(b) of that Act.
3
Payment by instalments
4
(3) The legislative rules may provide that, if:
5
(a) a person is liable to pay an amount of levy (otherwise than
6
jointly with one or more other persons); and
7
(b) the conditions (if any) specified in the legislative rules are
8
satisfied;
9
the person may choose to pay the amount of levy by instalments.
10
(4) If the person makes such a choice:
11
(a) each instalment is due and payable at a time ascertained in
12
accordance with the legislative rules; and
13
(b) subsection (2) does not apply in relation to the amount of
14
levy.
15
(5) The legislative rules may provide that, if:
16
(a) 2 or more persons are jointly and severally liable to pay an
17
amount of levy; and
18
(b) the conditions specified in the legislative rules are satisfied;
19
those persons may choose to pay the amount of levy by
20
instalments.
21
(6) If those persons make such a choice:
22
(a) each instalment is due and payable at a time ascertained in
23
accordance with the legislative rules; and
24
(b) subsection (2) does not apply in relation to the amount of
25
levy.
26
(7) If 2 or more persons are jointly and severally liable to pay an
27
amount of levy, one of those persons may make a choice
28
mentioned in subsection (5) on behalf of those persons.
29
Section 10
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
7
10 Late payment penalty
1
Penalty
2
(1) If:
3
(a) an amount of levy; or
4
(b) an amount of instalment of levy;
5
payable by a person (otherwise than jointly with one or more other
6
persons) remains unpaid after the time when it became due for
7
payment, the person is liable to pay, by way of penalty, an amount
8
calculated, at such rate per annum as is specified in the legislative
9
rules, on the amount unpaid, computed from that time.
10
(2) If:
11
(a) an amount of levy; or
12
(b) an amount of instalment of levy;
13
jointly and severally payable by 2 or more persons remains unpaid
14
after the time when it became due for payment, those persons are
15
jointly and severally liable to pay, by way of penalty, an amount
16
calculated, at such rate per annum as is specified in the legislative
17
rules, on the amount unpaid, computed from that time.
18
(3) A rate specified in legislative rules made for the purposes of
19
subsection (1) or (2) must not exceed 20% per annum.
20
Power to remit
21
(4) AMSA may remit the whole or a part of an amount payable by a
22
person under subsection (1) if:
23
(a) AMSA is satisfied that:
24
(i) the person did not contribute to the delay in payment;
25
and
26
(ii) the person has taken reasonable steps to mitigate the
27
causes of the delay; or
28
(b) AMSA is satisfied:
29
(i) that the person contributed to the delay; and
30
(ii) that the person has taken reasonable steps to mitigate
31
the causes of the delay; and
32
Section 10
8
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
(iii) having regard to the nature of the reasons that caused
1
the delay, that it would be fair and reasonable to remit
2
some or all of the amount; or
3
(c) AMSA is satisfied that there are special circumstances that
4
make it reasonable to remit some or all of the amount.
5
(5) AMSA may remit the whole or a part of an amount jointly and
6
severally payable by 2 or more persons under subsection (2) if:
7
(a) AMSA is satisfied that:
8
(i) none of those persons contributed to the delay in
9
payment; and
10
(ii) those persons have taken reasonable steps to mitigate
11
the causes of the delay; or
12
(b) AMSA is satisfied:
13
(i) that one or more of those persons contributed to the
14
delay; and
15
(ii) that those persons have taken reasonable steps to
16
mitigate the causes of the delay; and
17
(iii) having regard to the nature of the reasons that caused
18
the delay, that it would be fair and reasonable to remit
19
some or all of the amount; or
20
(c) AMSA is satisfied that there are special circumstances that
21
make it reasonable to remit some or all of the amount.
22
(6) AMSA may exercise a power conferred by subsection (4) or (5):
23
(a) on written application being made to AMSA by a person; or
24
(b) on AMSA's own initiative.
25
Refusal
26
(7) If:
27
(a) AMSA decides to refuse to remit the whole or a part of an
28
amount payable under subsection (1) or (2); and
29
(b) AMSA made the decision in response to an application;
30
AMSA must give written notice of the decision to the applicant.
31
Section 11
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
9
Review of decisions
1
(8) Applications may be made to the Administrative Appeals Tribunal
2
for review of a decision of AMSA to refuse to remit the whole or a
3
part of an amount payable under subsection (1) or (2).
4
11 Recovery of levy and late payment penalty
5
Scope
6
(1) This section applies to the following amounts:
7
(a) an amount of levy;
8
(b) an amount of instalment of levy;
9
(c) an amount of late payment penalty.
10
Recovery
11
(2) The amount:
12
(a) is a debt due to the Commonwealth; and
13
(b) is to be received by AMSA on behalf of the Commonwealth;
14
and
15
(c) may be recovered by AMSA, on behalf of the
16
Commonwealth, by action in:
17
(i) the Federal Court of Australia; or
18
(ii) the Federal Circuit Court of Australia; or
19
(iii) a court of a State or Territory that has jurisdiction in
20
relation to the matter.
21
12 Assessments
22
(1) AMSA may make a written assessment of the amount of levy
23
imposed on a leviable domestic commercial vessel in respect of an
24
eligible financial year.
25
(2) As soon as practicable after making an assessment under this
26
section, AMSA must give a copy of the assessment to the person
27
who is, or at least one of the persons who are, liable to pay the levy
28
concerned.
29
Section 13
10
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
Amendment of assessment
1
(3) AMSA may amend an assessment made under this section at any
2
time.
3
(4) For the purposes of this Act, an amended assessment is taken to be
4
an assessment under this section.
5
Evidence of assessment
6
(5) If a document that purports to be a copy of an assessment under
7
this section is produced in a proceeding, then, except so far as the
8
contrary is established, it must be presumed:
9
(a) that the document is a copy of the assessment; and
10
(b) that AMSA has duly made the assessment; and
11
(c) that the amount and other particulars set out in the
12
assessment are correct.
13
Onus of establishing incorrectness of assessment
14
(6) In any civil proceeding, the onus of establishing that an assessment
15
under this section is incorrect is on the party making that assertion.
16
13 Advance on account of levy
17
(1) An amount may be paid to AMSA, on behalf of the
18
Commonwealth, by way of an advance on account of levy.
19
(2) If:
20
(a) an amount is paid to AMSA, on behalf of the
21
Commonwealth, by way of an advance on account of levy;
22
and
23
(b) the advance equals the amount of levy;
24
the advance discharges the liability for levy.
25
(3) If:
26
(a) an amount is paid to AMSA, on behalf of the
27
Commonwealth, by way of an advance on account of levy;
28
and
29
Section 14
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
11
(b) the advance is less than the amount of levy;
1
the advance discharges so much of the liability for levy as equals
2
the advance.
3
(4) If:
4
(a) an amount is paid to AMSA, on behalf of the
5
Commonwealth, by way of an advance on account of levy;
6
and
7
(b) the advance exceeds the amount of levy;
8
then:
9
(c) so much of the advance as equals the amount of levy
10
discharges the liability for levy; and
11
(d) AMSA must, on behalf of the Commonwealth, refund so
12
much of the advance as exceeds the amount of levy.
13
Note:
For the appropriation for the refund, see section 77 of the Public
14
Governance, Performance and Accountability Act 2013.
15
14 Refund of overpayments
16
If any of the following amounts has been overpaid, the amount
17
overpaid must be refunded by AMSA on behalf of the
18
Commonwealth:
19
(a) an amount of levy;
20
(b) an amount of instalment of levy;
21
(c) an amount of late payment penalty.
22
Note:
For the appropriation for the refund, see section 77 of the Public
23
Governance, Performance and Accountability Act 2013.
24
15 Notional payments by the Commonwealth etc.
25
(1) The Commonwealth and untaxable Commonwealth entities are not
26
liable to pay levy. However, it is the Parliament's intention that the
27
Commonwealth and untaxable Commonwealth entities should be
28
notionally liable to pay levy.
29
(2) The Finance Minister may give such written directions as are
30
necessary or convenient for carrying out or giving effect to
31
subsection (1) and, in particular, may give directions in relation to
32
Section 16
12
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
the transfer of money within an account, or between accounts,
1
operated by the Commonwealth or an untaxable Commonwealth
2
entity.
3
(3) Directions under subsection (2) have effect, and must be complied
4
with, despite any other law of the Commonwealth.
5
(4) For the purposes of this section, untaxable Commonwealth entity
6
means a Commonwealth entity (within the meaning of the Public
7
Governance, Performance and Accountability Act 2013) that
8
cannot be made liable to taxation by a law of the Commonwealth.
9
16 Treatment of partnerships
10
(1) This Act applies to a partnership as if it were a person, but with the
11
changes set out in this section.
12
(2) A liability that would otherwise be imposed on the partnership by
13
this Act is imposed on each partner instead, but may be discharged
14
by any of the partners.
15
(3) For the purposes of this Act, a change in the composition of a
16
partnership does not affect the continuity of the partnership.
17
17 Treatment of unincorporated associations
18
(1) This Act applies to an unincorporated association as if it were a
19
person, but with the changes set out in this section.
20
(2) A liability that would otherwise be imposed on the association by
21
this Act is imposed on each member of the association's committee
22
of management instead, but may be discharged by any of the
23
members.
24
18 Treatment of trusts with multiple trustees
25
(1) If a trust has 2 or more trustees, this Act applies to the trust as if it
26
were a person, but with the changes set out in this section.
27
Section 19
No. , 2018
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
13
(2) A liability that would otherwise be imposed on the trust by this Act
1
is imposed on each trustee instead, but may be discharged by any
2
of the trustees.
3
19 Delegation
4
(1) Section 58 of the Australian Maritime Safety Authority Act 1990
5
applies to a power conferred on AMSA by the legislative rules in a
6
corresponding way to the way in which it applies to a power
7
conferred on AMSA by this Act.
8
Note:
Section 58 of the Australian Maritime Safety Authority Act 1990 deals
9
with delegation.
10
(2) AMSA must not delegate to a person a power conferred on AMSA
11
by this Act or the legislative rules unless the person is a member of
12
the staff of AMSA.
13
20 Legislative rules
14
(1) The Minister may, by legislative instrument, make rules
15
(legislative rules) prescribing matters:
16
(a) required or permitted by this Act to be prescribed by the
17
legislative rules; or
18
(b) necessary or convenient to be prescribed for carrying out or
19
giving effect to this Act.
20
(2) To avoid doubt, the legislative rules may not do the following:
21
(a) create an offence or civil penalty;
22
(b) provide powers of:
23
(i) arrest or detention; or
24
(ii) entry, search or seizure;
25
(c) impose a tax;
26
(d) set an amount to be appropriated from the Consolidated
27
Revenue Fund under an appropriation in this Act;
28
(e) directly amend the text of this Act.
29
(3) The legislative rules may make provision for the refund or
30
remission (in whole or in part) of:
31
Section 20
14
Marine Safety (Domestic Commercial Vessel) Levy Collection Bill
2018
No. , 2018
(a) an amount of levy; or
1
(b) an amount of instalment of levy;
2
in such circumstances as are specified in the legislative rules.
3
(4) The legislative rules may make provision with respect to a matter
4
by conferring a power on AMSA.
5
(5) Subsections (3) and (4) do not limit subsection (1).
6