Recycling and Waste Reduction Charges (Excise) Act 2020 (Cth)

Recycling and Waste Reduction Charges (Excise) Act 2020

No. 122, 2020

An Act to impose, as taxes, charges relating to the export of waste material, so far as those charges are duties of excise, and for related purposes

Contents Part 1—Preliminary 1 Short title 2 Commencement 3 Crown to be bound 4 Extension to external Territories 5 Definitions 6 Act does not impose tax on property of State Part 2—Charges in relation to the export of regulated waste material 7 Imposition of charges 8 Matters relating to amount of charges 9 Who is liable to pay charges 10 Exemptions from charges Part 3—Miscellaneous 11 Regulations

Recycling and Waste Reduction Charges (Excise) Act 2020 No. 122, 2020

An Act to impose, as taxes, charges relating to the export of waste material, so far as those charges are duties of excise, and for related purposes

[Assented to 15 December 2020]

The Parliament of Australia enacts:

Part 1—Preliminary

1 Short title This Act is the Recycling and Waste Reduction Charges (Excise) Act 2020.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this Act The later of: 16 December 2020 (a) the start of the day after this Act receives the Royal Assent; and (paragraph (b) applies) (b) immediately after the commencement of the Recycling and Waste Reduction Act 2020. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.