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Equivalent carbon price

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Licences and reporting requirements

• Licences and reporting
• Reporting and payments FAQs
• Payments and penalties

Payment processes for licence holders

Licences issued under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 require the payment of quarterly levies. The information on this page explains the procedures and processes for licence holders to follow when submitting their quarterly levy payments.

• Frequently asked questions - find out more about reporting and payments

From 1 July 2012, for licenced importers of synthetic greenhouse gases or of products and equipment containing synthetic greenhouse gases, the quarterly levy includes an equivalent carbon price.

For synthetic greenhouse gas licence holders to calculate the total equivalent carbon levy an online calculator is available to allow importers to easily calculate the total levy payable for any proposed imports.

• Import Levy and Equivalent Carbon Price Calculator

Quarterly reporting requirements

Before making levy payments licence holders will need to submit a quarterly report to the department. The reports must be submitted within 15 days of the end of each calendar quarter.

An online reporting facility is available for licence holders to submit these reports.

Following the department's receipt and acceptance of the quarterly report, the department will issue an invoice to the licence holder identifying the amount to be paid in the quarterly levy.

The levy must then be paid within 60 days of the end of the calendar quarter for any given year.

Reports may be lodged at any time before 11.59 pm on the 14th day following the end of each reporting period (including at any time during the relevant reporting period).

Reporting Period	Reports Due	Levy payment due by
1 January – 31 March	14 April	30 May
1 April – 30 June	14 July	29 August
1 July – 30 September	14 October	29 November
1 October – 31 December	14 January	1 March

NOTE: if the last day of the reporting period falls on a weekend or public holiday, the report is due by 11.59 pm on the next business/working day.

* Note: In a leap year 60 days will be 29 February

Payment options

Levy amounts can either be paid by electronic funds transfer (EFT) or by cheque. Details on how to make payment will be provided on an invoice. All payments must be received by the department on or before the due date.

Goods and Services Tax (GST)

The quarterly levy to be paid by licence holders is not subject to the GST.

The GST does not apply to payments of taxes, fees and charges, except those taxes, fees and charges excluded by Division 81 of the GST Act and Regulation.

Receipt

Once the department has processed the levy payment, it will issue a receipt of payment to the licence holder. Licence holders are advised to retain this receipt for their records.

Late payment

Failure to pay the levy by the due date will result in a penalty charge being applied. The penalty charge is payable on the unpaid debt from the due date. The penalty charge is calculated at 30% per annum.

Record keeping

License holders must retain a copy of their quarterly report and any related import/export documentation for 5 years from the date the report is submitted.

Further questions

Any questions on these payment details can be directed to the OSGG Border Management Team on +61 2 6274 1373 or by email to ozonereporting@environment.gov.au.