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This is a Bill, not an Act. For current law, see the Acts databases.
2002
The Parliament of
the
Commonwealth of
Australia
THE
SENATE
Presented and read a first
time
Plastic Bag Levy
(Assessment and Collection) Bill 2002
No.
, 2002
(Senator
Brown)
A Bill for an Act to provide for the
assessment and collection of a levy on the use of plastic bags at retail points
of sale
Contents
A Bill for an Act to provide for the assessment and
collection of a levy on the use of plastic bags at retail points of
sale
The Parliament of Australia enacts:
This Act may be cited as the Plastic Bag Levy (Assessment and
Collection) Act 2002.
This Act commences on the day on which it receives the Royal
Assent.
The object of this Act is to provide for the assessment, collection and
administration of a levy on plastic bags where plastic bags are used at retail
points of sale.
In this Act, unless the contrary intention appears:
Commissioner means the Commissioner of Taxation.
plastic bag means:
(a) a plastic carrier bag with handles which is designed for the general
purpose of carrying goods purchased by consumers; or
(b) a plastic flat bag constructed with no gussets or handles which is
designed for the general purpose of carrying goods purchased by consumers;
or
(c) a plastic refuse bag which is designed for the general purpose of
carrying waste.
retail points of sale means places where a person purchases a
good or goods.
retail sale means a sale of a good or goods to a person who
does not purchase for the purpose of resale.
retailer means a person whose sales of a good or goods are,
in the opinion of the Commissioner, made principally as a retail sale.
The following classes of plastic bags are exempted from the definition of
plastic bag:
(a) plastic bags used solely to contain uncooked or cooked meat or meat
products, poultry or poultry products, fish or fish products, cheese or dairy
products, fruit or vegetable products or baked goods or bread; or
(b) any food packaging used for in-room patient care at hospitals, nursing
homes or not-for-profit nutritional assistance programs such as meals on wheels
or similar home food delivery services; or
(c) any paper or other cellulose-based packaging that is coated with
polyethylene plastic on only one side.
Subject to, and in accordance with the provisions of this Act, the levy
imposed by the Plastic Bag Levy Imposition Act 2002 shall be levied and
paid by the retailer at the retail point of sale where:
(a) a good is sold by the retailer to a person; and
(b) the good is packaged in a plastic bag supplied by the
retailer.
A retailer must charge to a customer an amount equivalent to the amount
of the levy in respect of the provision by the retailer to the customer of a
plastic bag, other than a plastic bag exempted under section 5, for the
purposes of packaging a good or goods purchased from the retailer.
Where an amount under section 7 is charged by the retailer, the
charge must be itemised on any invoice, receipt or docket issued by the
retailer.
(1) A retailer must, within the prescribed period, provide to the
Commissioner a full and true return in the prescribed form of the amount of the
levy which became payable by him or her during the prescribed accounting
period.
(2) A retailer must keep in a permanent form a full and true record
of:
(a) the number of plastic bags, other than exempted plastic bags, in stock
before the commencement of this Act;
(b) the number of plastic bags, other than exempted plastic bags,
purchased or acquired by the retailer in each accounting period;
and these records must be made available for perusal by the Commissioner on
such terms as may be prescribed.
(3) The records referred to in subsections (1) and (2) must be
retained for a period of not less than six years.
Levy becomes due for payment in accordance with the
regulations.
If levy payable by a person remains unpaid after it has become due for
payment, the person is liable to pay in addition to the levy, a prescribed
penalty on the unpaid amount of levy, calculated from the day the levy became
due for payment.
Payment of levy and late payment penalty must be made in the manner
prescribed by the regulations.
Unpaid levy and late payment penalty may be recovered as a debt by the
Commissioner suing on behalf of the Commonwealth in any court of competent
jurisdiction.
(1) If within the time specified in section 9 a retailer fails to
provide a return to the Commissioner, the Commissioner may estimate the amount
of levy payable by that retailer for the specified period and serve a notice on
the retailer of the amount estimated and the time required for payment of the
amount.
(2) The Commissioner may issue a revised notice under this
section.
(3) A retailer may object to a notice on the grounds that:
(a) he or she is not the retailer to whom the notice should have been
issued; or
(b) the estimate in the notice is incorrect.
(4) An objection under subsection (3) is to be dealt with by the
Commissioner in accordance with the provisions of the Taxation Administration
Act 1953.
(1) Where the Commissioner has reason to believe that the total amount of
levy payable by a retailer in relation to a specified period is greater than the
amount of levy paid by the retailer, the Commissioner may estimate an additional
amount payable by that retailer for the specified period and serve a notice on
the retailer specifying:
(a) the total amount of levy estimate;
(b) the total amount of levy paid by the retailer;
(c) the balance of levy estimate remaining unpaid.
(2) The Commissioner may issue a revised notice under this
section.
(3) The retailer may object to a notice on the same grounds and in the
same manner as is specified in section 14.
The Commissioner has the general administration of this Act.
(1) Not later than 2 months after 30 June each year, the Commissioner
must present to each House of the Parliament a report on the amount of levy
assessed under this Act.
(2) Each report must include details of the operation of this Act during
the preceding year.
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to the prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.