a Benefits paid under category 8 do not contribute to the overall volume of recycled oil.
Source: Australian Taxation Office, 2016.

Committees


Part 3 of the Act establishes the Oil Stewardship Advisory Council to advise the Minister about:

The Act provides that the Minister appoints members to the council based on their knowledge and experience. The Minister must ensure that the council includes both a representative of the Commonwealth and a representative of the Commissioner of Taxation.

The Australian Government intends to amend the Act to abolish the council. The Department will consult experts and industry on oil product stewardship matters.


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Operation of the Product Stewardship (Oil) Act 2000 - 5. Legislative reporting Operation of the Environment Protection...

Operation of the Product Stewardship (Oil) Act 2000


Section 35 of the Product Stewardship (Oil) Act 2000 requires the Minister to prepare an annual report about the operation of the product stewardship arrangements for oil (including the Act). This section meets this reporting requirement for 2015–16.

Purpose


The Act underpins the Product Stewardship for Oil Program. Its objects are to:

  • develop a product stewardship arrangement for used oil

  • ensure the environmentally sustainable management, re-refining and re-use of used oil

  • support economic options for recycling used oil.

Operation


The program provides economic incentives for the environmentally sustainable management, re-refining and re-use of used oil. A levy on oil sales helps fund the cost of recycling used oil. The Department has policy responsibility for the program, but it is administered by the Australian Taxation Office. The Treasurer sets the levy rate under separate legislation.

On 1 July 2014, the Treasurer increased the product stewardship oil levy to 8.5 cents per litre of lubricant or equivalent oil. The levy applies to both domestically produced and imported oil. The levy is collected as an excise by the Australian Taxation Office and as customs duty by the Australian Customs and Border Protection Service. Exported oil is not levied.

The Australian Taxation Office pays product stewardship benefits to recyclers as a volume based incentive to encourage increased oil recycling. Benefits apply at different rates depending on the type of oil. The lowest are provided for burner fuels and the highest are provided for full recycling into as-new, re-refined base oil.

Product stewardship for oil levy


In 2015–16, the Australian Taxation Office and the Department of Immigration and Border Protection collected total revenue from the product stewardship for oil levy of $45,711,948, made up of $29,302,381 in excise paid on domestic production and $16,409,567 in customs duty on imported oils. This was a change of -13 per cent and -5.4 per cent respectively, from the previous year. An amount of $3,688,122 was paid back to clients in the form of drawbacks (for export) and refunds. The net revenue from the levy for 2015–16 was $42,023,826.

Product stewardship benefits


In 2015–16, the Australian Taxation Office paid $62,717,540 as product stewardship (oil) benefits to 27 recyclers, representing 275,311,684 litres of recycled oil. Table 5.29 shows benefit payments by category.

Table 5.29: Product stewardship (oil) benefit payments paid to recyclers, by category, in 2015–16



Category



Benefit rate
(cents/litre)



Benefit payments ($)



Litres



1.

Re-refined base oil (for use as a lubricant or a hydraulic or transformer oil) that meets the specified criteria

50

53,447,372

106,894,744

2.

Other re-refined base oils (for example, chain bar oil)

10

76,249

762,489

3.

Diesel fuels that comply with the Fuel Standard (Automotive Diesel) Determination 2001, as in force from time to time

7

0

0

4.

Diesel extenders:
(a) that are filtered, de-watered and de-mineralised
(b) that, if combined with diesel fuels, would produce a combined fuel that complies with the determination mentioned in category 3

5

0

0

5.

High-grade industrial burning oils (filtered, de-watered and de-mineralised)

5

7,147,165

142,943,296

6.

Low-grade industrial burning oils (filtered and
de-watered)

3

0

0

7.

Industrial process oils and lubricants, including hydraulic and transformer oils (re-processed or filtered, but not re-refined)

0

0

0

8.

Gazetted oil consumed in Australia for a gazetted use

8.5

2,046,754

24,711,155

Total volume of recycled oil (excludes category 8a)







275,311,684

Total benefit payments




62,717,540



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