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Product Stewardship (Oil) (Consequential Amendments) Bill 2000
Date Introduced: 22 June 2000
House: House of Representatives
Commencement: The majority of the Bill commences when the Product Stewardship (Oil) Bill 2000 receives Royal Assent.(1) Items 7 and 8 of schedule 1 commence immediately after the later of the commencement of the Bill or Schedule 1 to the A New Tax System (Tax Administration) Act (No.2) 2000.
To amend the Products Grants and Benefits Administration Act 2000 as part of establishing the legal framework of the Oil Stewardship scheme.(2)
For further background on the Oil Stewardship scheme, readers are referred to the Bills Digest No. 36, 2000-01 on the Product Stewardship (Oil) Bill 2000.
The actual legal mechanism underpinning the administration of Oil Stewardship scheme has already been established under the Product Grants and Benefits Administration Act 2000 (the PG&BA Act). This Bill inserts necessary references into the PG&BA Act.
Item 2 inserts a new section 3A into the PG&BA Act by providing that, for the purpose of administering the Oil Stewardship scheme, the PG&BA Act applies to external territories.
Item 3 inserts the Oil Stewardship scheme into the relevant table of the PG&BA Act, thus formally including the scheme within the scope of the Act. This means that the various requirements of schemes administered by the Commissioner of Taxation will apply to the Oil Stewardship scheme.(3)
Item 5 inserts a new subsection 9(3A) into the PG&BA Act to set out certain requirements that claimants of stewardship benefits must satisfy. These include compliance with relevant Commonwealth, State or Territory recycling legislation and the signing of, and compliance with, any prescribed Code of Practice relating to recycled oils.
Item 6 inserts a new section 24A into the PG&BA Act to enable the Commissioner of Taxation to pay interest to claimants where grants or benefits have not been paid or have been underpaid. Such interest becomes payable where a claimant is successful in objecting to an assessment of a benefit, whether through internal Taxation Office process or as a result of a decision of the Administrative Appeals Tribunal or a court.
Item 8 repeals existing sections 36-41 of PG&BA Act. These sections deal with penalties for false or misleading information. According to the Explanatory Memorandum, 'these provisions will become redundant when a standardised administrative penalty scheme for false or misleading statements in relation to taxation laws come into place'.(4) This new penalty scheme is contained in the A New Tax System (Tax Administration) Act (No.2) 2000 which received Royal Assent on 30 June 2000. However, the penalty scheme only takes effect once the oil stewardship legislation commences.
Item 9 inserts a new subparagraph 47(3)(c)(ii) into the PG&BA Act. The effect of this is to allow the Commissioner or Deputy Commissioner of Taxation to disclose confidential information related to stewardship benefits to the Secretary of the Environment Department.
- Royal Assent was given on 6 July 2000.
- There is also one minor amendment of the Excise Act 1901.
- For example, requirements applying to the registration of claimants, payment of benefits, record-keeping requirements, information gathering powers and confidentiality of information provided. See Explanatory Memorandum to the Bill, p. 50.
- See Explanatory Memorandum to the Bill, p. 52.
11 September 2000
Bills Digest Service
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© Commonwealth of Australia 2000
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Published by the Department of the Parliamentary Library, 2000.
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