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Equivalent carbon price

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Equivalent carbon price for synthetic greenhouse gases

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Payment processes for synthetic greenhouse gas 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 is for bulk importers. Low volume importers should refer to the Guidance for Low Volume Importers factsheet.

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.

• Find out more: Frequently Asked Questions: Information for importers

The information on this page explains the procedures and processes for licenced synthetic greenhouse gases importers to follow when submitting their quarterly levy payments.

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 they can make a levy payment, each synthetic greenhouse gases licence holder 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, identifying:

• for Controlled Substances licences - the type and quantity of synthetic greenhouse gases imported during the quarter; and
• for Ozone Depleting Substance/Synthetic Greenhouse Gases Equipment licences - the type of equipment imported, the number of units containing synthetic greenhouse gases imported during the quarter, and the type and quantity of synthetic greenhouse gases imported in them.

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.

Reporting Period	Reports due	Levy payment due on or before
1 January - 31 March	15 April	30 May
1 April - 30 June	15 July	29 August
1 July - 30 September	15 October	29 November
1 October - 31 December	15 January	1 March*

* 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.

• Find out more: Frequently Asked Questions: Information for importers

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.