The 2002 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
Part 1Preliminary
1 2 3 4 5 1 Short title ........................................................................................... 1 Commencement ................................................................................. 1 Object................................................................................................. 2 Interpretation ..................................................................................... 2 Exemptions ........................................................................................ 2
Part 2Liability for levy
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4 Levy ................................................................................................... 4 Charging plastic bag levy .................................................................. 4 Itemisation of levy ............................................................................. 4 Returns and payments........................................................................ 4 When a levy becomes due for payment ............................................. 5 Penalty for late payment of levy ........................................................ 5 Manner of payments .......................................................................... 5 Recovery of unpaid levy and late payment penalty ........................... 5 Estimation in the case of non payment .............................................. 5 Estimation in the case of under payment ........................................... 6 Administration ................................................................................... 6 7 Annual report of levy amount to Parliament...................................... 7 Regulations ........................................................................................ 7
Part 3Miscellaneous
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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: Part 1Preliminary
1 Short title
This Act may be cited as the Plastic Bag Levy (Assessment and Collection) Act 2002.
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2 Commencement
This Act commences on the day on which it receives the Royal Assent.
Plastic Bag Levy (Assessment and Collection) Bill 2002
No.
, 2002
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3 Object
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.
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4 Interpretation
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.
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5 Exemptions
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
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(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.
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Part 2Liability for levy
6 Levy
Subject to, and in accordance with the provisions of this Act, the levy imposed by the Plastic Bag Levy Imposition Act 2002 be shall 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.
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7 Charging plastic bag levy
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.
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8 Itemisation of levy
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.
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9 Returns and payments
(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;
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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.
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10 When a levy becomes due for payment
Levy becomes due for payment in accordance with the regulations.
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11 Penalty for late payment of levy
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.
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12 Manner of payments
Payment of levy and late payment penalty must be made in the manner prescribed by the regulations.
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13 Recovery of unpaid levy and late payment penalty
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.
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14 Estimation in the case of non payment
(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 issu...