Reporting and payments - Frequently asked questions

Payments and penalties

The Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 requires licence holders to pay quarterly levies. Information about the procedures and processes for licence holders to follow when submitting their quarterly levy payments is provided below:

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.

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.

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.

Goods and Services Tax (GST) - The quarterly levy 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.

This information is not tax advice. Companies requiring information on how the law may apply to their company's particular circumstances should approach the Australian Tax Office (www.ato.gov.au) through the usual rulings process.

Frequently asked questions

Show all Hide all

 

Click on the headings below to find out more information.

1. I have received a notification asking me for a report, what do I do now?

You are required to submit a report on the import or export of gases relevant to the licence you hold. You are required to report on your import or export activity in the preceding quarter.

Step 1

All reporting is completed online. The process can be completed here: www.environment.gov.au/protection/ozone/licences-and-reporting/forms. Reports are listed by import/export and licence type.

Step 2

Once you submit your report, you will be sent an automatic email confirming that it has been received. Once your report has been received by the Department it will be assessed..The Department will contact you if there are any issues with your report as only accurate and complete reports can be assessed.

Reports will be assessed within 5 working days. You will receive another email once the report has been accepted by the Department.

If you require any further assistance, please email the Import Operations Section at: ozonereporting@environment.gov.au. or telephone on 02 6274 1373

2. When is my report due?

Accurate and complete reports must be lodged 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
1 January – 31 March 14 April
1 April – 30 June 14 July
1 July – 30 September 14 October
1 October – 31 December 14 January

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.

The reports must be submitted using the online reporting facility: www.environment.gov.au/protection/ozone/licences-and-reporting/forms

3. I didn't import or export gases for the past quarter, do I need to submit a report?

Yes. All reports including a nil report are required to be submitted on time. (see table above). To submit a nil report, click the button “NO – I wish to lodge a ‘Nil’ report” on the first page of the online reporting form.

4. Which report do I use?

You are required to complete a report for each licence you hold. Please visit the Department's website at: www.environment.gov.au/protection/ozone/licences. The website will direct you to the licence reporting page which lists all reports by import/ export and licence type.

If you require any further assistance, please email the Import Operations Section at: ozonereporting@environment.gov.au

5. I don’t know if I can report by the due date

Reports must be lodged before 11.59 pm on the 14th day following the end of each reporting period (including at any time during the relevant reporting period). Only accurate and complete reports can be assessed by the Department.

If you do not have your accurate and complete report submitted and accepted by the Department before the end of the reporting period, you will be at risk of non-compliance under the Act and liable to incur a penalty of $10 200 for individuals and $51 000 for companies.

Early submission of your report gives you the best opportunity to remedy any deficiencies identified by the Department before the due date.

6. When will I receive an invoice to pay the levy?

An invoice for the levy will be issued once the Department is satisfied that the report meets the relevant requirements of the Act..Your invoice will then be generated within 20 business days.

7. What if I'm unable to make the payment within 60 days?

Payments must be made within 60 days. The 60 day payment period commences from the first day after the end of the reporting quarter that the levy relates to. The table below sets out the due dates for the payment of levies.

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

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

If a payment has not been received in full on or before the due date shown above, you will automatically incur a penalty charged at 30 per cent per annum, on the balance of the unpaid amount (as specified in section 69(2) of the Act).

To avoid incurring a penalty, all payments must be received by the Department either on or before the due date by the following methods:

  • into the Departments bank account
  • by cheque If your payment is not received by the Department by the due date, the applicable penalty will apply.

8. I submitted an incorrect quarterly report and want it to be withdrawn. How do I do this?

Only people listed as “nominated contacts” for the licence can request that an incorrect quarterly report be withdrawn. All requests to withdraw quarterly reports must be sent to ozonereporting@environment.gov.au You will need to provide details of your current licence number, lodgement reference and reason for requesting that the report be withdrawn.

You will be sent an email notification advising you that the report has been rejected by the Department. The notification will be sent within 3 working days from the date of your request.

9. What if the nominated contact for the licence has left?

Changes to nominated contacts need to be submitted electronically at: www.environment.gov.au/protection/ozone/licences-and-reporting/forms#Updating_details. Your enquiry will be processed within 3 working days.

10. Will I be liable for penalties if I don't lodge a subsequent report within the timeframe?

Yes. Accurate and complete reports must be lodged before 11.59 pm on the 14th day following the end of each reporting period (including at any time during the relevant reporting period).

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.

If you do not have your subsequent report submitted and accepted by the Department before the end of the reporting period, you will be at risk of non-compliance under the Act and liable to incur a penalty of $10 200 for individuals and $51 000 for companies.

11. I didn't receive an email when I submitted the online report. How do I know if you received it?

Please submit a request in writing to ozonereporting@environment.gov.au and include the licence name, licence number and approximate date and time of your report being submitted. Your enquiry will be processed within 3 working days.

The advice provided above is intended to be for your general information only and does not constitute legal or other professional advice. The Commonwealth will not accept liability for any loss or damage that you or any other person may suffer, either directly or indirectly, arising out of your use of, or reliance upon, the information we are providing. Before acting upon the information, you should obtain your own legal or other professional advice.