Licences and reporting requirements
Increase to licence application fees and penalty units:
On 28 December 2012, amendments to the Ozone Protection and Synthetic Greenhouse Gas Management Regulations came into effect. These amendments include:
- From 1 January 2013, the increase of application fees for handling licences, trading authorisations and halon special permits
- The increase from $110 to $170 per penalty unit as specified in part VII of the Ozone Protection and Synthetic Greenhouse Gas Management Regulations.
- Compliance and enforcement fact sheet - more about the penalty units
Payment processes for licence holders
Payments not received in full, on or by the due date will automatically incur a penalty on the balance of the unpaid amount charged at 30% per annum.
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.
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
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.
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.
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.
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.
Any questions on these payment details can be directed to the OSGG Border Management Team on +61 2 6274 1373 or by email to firstname.lastname@example.org.