At a glance
The Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 (the Act) requires licence holders to pay twice yearly levies for imports of equipment or bulk shipments of ozone depleting substances or synthetic greenhouse gases. Information about the procedures and processes for licence holders to follow when submitting their levy payments is provided below:
Payment threshold - If the total of the licence levies payable by a licensee for a reporting period after 1 January 2018 is less than or equal to $330, the levy will be waived. This amount is specified in the Ozone Protection and Synthetic Greenhouse Gas Management Regulations 1995 (the Regulations) and may change in the future. Any changes to this threshold will be amended in the Regulations and notified on the Department's website.
Payment options - Levy amounts can be paid by credit card via the payment portal, electronic funds transfer (EFT), Bpay, or by cheque. Details on how to make payment will be provided on your invoice. All payments must be received by the Department on or before the due date.
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 A New Tax System (Goods and Services) Act 1999 and associated Regulations.
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.
Frequently asked questions
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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 substances relevant to the licence you hold. You are required to report on your import or export activity in the preceding six months. If you have not imported or exported during this period, no report is necessary.
Step 1
All reporting is completed online. The process can be completed using the Ozone licences and reporting forms. Reports are listed by licence type.
Step 2
After submitting your report, you will be sent an automatic email confirming that it has been received by the Department. When your report is 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. You will receive another email when the report is accepted by the Department.
If you require any further assistance, please email the Import Operations Team.
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 – 30 June | 14 July |
| 1 July – 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.
3. I didn't import or export gases in the previous reporting period, do I need to submit a report?
If you did not import or export gases relevant to the licence you hold, you are not required to submit a report for that licence.
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 Licences and reporting requirements which lists all reports by licence type.
If you require any further assistance, please email the Import Operations Team.
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 $12,600 for individuals and $63,000 for companies.
Early submission of your report gives you the best opportunity to rectify any problems 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 your report meets the requirements of the Act. Your invoice will be generated within 20 business days of the Department accepting your report.
Note: For reporting periods after 1 January 2018, if the total of the licence levies payable by a licensee for a reporting period is less than or equal to $330, the levy will be waived. This amount is specified in the Ozone Protection and Synthetic Greenhouse Gas Management Regulations 1995 (the Regulations) and may change in the future. Any changes to this threshold will be amended in the Regulations and notified on the Department website.
7. When are levies due?
Levy 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 – 30 June | 29 August |
| 1 July – 31 December | 1 March* |
* Note: In a leap year 60 days will be 29 February
Payments may be made by the following methods:
- by credit card using the online portal
- by EFT or BPay into the Department's bank account
- by cheque.
8. I submitted an incorrect 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 report be withdrawn. All requests to withdraw reports must be sent to ozonereporting@dcceew.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.
You will also need to submit a corrected report if you had imports or exports for the period.
9. What if the nominated contact for the licence has left?
Changes to nominated contacts need to be submitted electronically at Ozone licences and reporting forms.
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 $12,600 for individuals and $63,000 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@dcceew.gov.au and include the licence name, licence number and approximate date and time of your report being submitted. The licensing team will investigate your report submission and follow up with you.