60A

Definitions

In force

In this Part:

applicable compliance period, for a carbon tax removal substantiation notice, has the meaning given by subsection 60FC(2).

bulk SGG importer means an entity that:

(a)

holds a controlled substances licence under the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989 that allows the entity to import synthetic greenhouse gases; and

(b)

supplies synthetic greenhouse gas to SGG customers.

carbon charge component of levy means so much of the amount of the levy as is calculated by multiplying the number of tonnes of carbon dioxide equivalence by a per unit charge applicable under subsection 100(1) of the Clean Energy Act 2011 for the issue of a carbon unit.

carbon tax removal substantiation notice has the meaning given by subsection 60FA(3).

carbon tax removal substantiation statement has the meaning given by subsection 60FD(3).

carbon tax repeal means:

(a)

the repeal of the following Acts by the Clean Energy Legislation (Carbon Tax Repeal) Act 2014:

(i)

the Clean Energy Act 2011;

(ii)

the Clean Energy (Charges—Customs) Act 2011;

(iii)

the Clean Energy (Charges—Excise) Act 2011;

(iv)

the Clean Energy (Unit Issue Charge—Auctions) Act 2011;

(v)

the Clean Energy (Unit Issue Charge—Fixed Charge) Act 2011;

(vi)

the Clean Energy (Unit Shortfall Charge—General) Act 2011; and

(b)

the amendments of the following Acts made by the Clean Energy Legislation (Carbon Tax Repeal) Act 2014:

(i)

the Fuel Tax Act 2006;

(ii)

the Fuel Tax (Consequential and Transitional Provisions) Act 2006; and

(c)

the amendments made by the following Acts:

(i)

the Customs Tariff Amendment (Carbon Tax Repeal) Act 2014;

(ii)

the Excise Tariff Amendment (Carbon Tax Repeal) Act 2014;

(iii)

the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2014;

(iv)

the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment (Carbon Tax Repeal) Act 2014.

carbon tax repeal transition period means the period:

(a)

beginning at the start of 1 July 2014; and

(b)

ending at the end of 30 June 2015.

carbon tax scheme means the scheme embodied in the following:

(a)

the Clean Energy Act 2011, as in force at the start of 1 January 2014;

(b)

the associated provisions (within the meaning of that Act as in force at that time);

(c)

the following provisions of the Fuel Tax Act 2006, as in force at the start of 1 January 2014:

(i)

Division 42A;

(ii)

section 43‑5, so far as that section relates to a carbon reduction;

(iii)

section 43‑8;

(iv)

section 43‑11;

(d)

section 3A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, as in force at the start of 1 January 2014, so far as that section relates to carbon charge component;

(e)

section 4A of the Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Act 1995, as in force at the start of 1 January 2014, so far as that section relates to carbon charge component;

(f)

section 3A of the Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Act 1995, as in force at the start of 1 January 2014, so far as that section relates to carbon charge component;

(g)

sections 6FA, 6FB and 6FC of the Excise Tariff Act 1921, as in force at the start of 1 January 2014;

(h)

section 19A of the Customs Tariff Act 1995, as in force at the start of 1 January 2014.

electricity customer means an entity that purchases electricity.

electricity retailer means:

(a)

an entity who:

(i)

is a retailer within the meaning of the National Energy Retail Law as it applies in a State or a Territory; and

(ii)

sells electricity to electricity customers; or

(b)

an entity who is a retailer within the meaning of the Electricity Industry Act 2000 (Vic.); or

(c)

an entity who is a retail entity within the meaning of the Electricity Act 1994 (Qld); or

(d)

an entity who:

(i)

holds a retail licence within the meaning of the Electricity Industry Act 2004 (WA); or

(ii)

holds an integrated regional licence within the meaning of the Electricity Industry Act 2004 (WA) that authorises the entity to sell electricity; or

(e)

an entity who is an electricity entity within the meaning of the Electricity Reform Act 2000 (NT) and whose licence under that Act authorises the entity to sell electricity; or

(f)

any other entity who produces electricity in Australia.

engages in price exploitation in relation to the carbon tax repeal: see section 60C.

entity means any of the following:

(a)

a corporation (as defined by section 4);

(b)

an individual;

(c)

a body corporate;

(d)

a corporation sole;

(e)

a body politic;

(f)

a partnership;

(g)

any other unincorporated association or body of entities;

(h)

a trust;

(i)

any party or entity which can or does buy or sell electricity, natural gas or synthetic greenhouse gas.

infringement notice means an infringement notice issued under subsection 60L(1).

infringement notice compliance period: see section 60P.

infringement notice provision means section 60C or 60K.

listed corporation has the meaning given by section 9 of the Corporations Act 2001.

National Energy Retail Law means the National Energy Retail Law set out in the Schedule to the National Energy Retail Law (South Australia) Act 2011 (SA).

natural gas has the same meaning as in the National Gas (Commonwealth) Law (as defined by the Australian Energy Market Act 2004).

natural gas customer means an entity that purchases natural gas.

natural gas retailer means:

(a)

an entity who:

(i)

is a retailer within the meaning of the National Energy Retail Law as it applies in a State or a Territory; and

(ii)

sells natural gas to natural gas customers; or

(b)

an entity who is a gas retailer within the meaning of the Gas Industry Act 2001 (Vic.); or

(c)

an entity who is a retailer within the meaning of the Gas Supply Act 2003 (Qld); or

(d)

an entity who holds a trading licence under the Energy Coordination Act 1994 (WA); or

(e)

an entity who holds a licence under the Gas Act 2000 (Tas.) to sell gas by retail.

price, in relation to a supply, includes:

(a)

a charge of any description for the supply; and

(b)

any pecuniary or other benefit, whether direct or indirect, received or to be received by a person for or in connection with the supply.

regulated goods: see section 60B.

regulated supply means a supply that:

(a)

occurs during the carbon tax repeal transition period; and

(b)

is of regulated goods.

regulated supply input costs of an entity means the entity’s input costs in relation to the making by the entity of regulated supplies of electricity, natural gas or synthetic greenhouse gas.

Royal Assent day means the day on which the Act that inserted this Part receives the Royal Assent.

SGG customer means an entity that purchases synthetic greenhouse gas.

SGG equipment has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

synthetic greenhouse gas has the same meaning as in the Ozone Protection and Synthetic Greenhouse Gas Management Act 1989.

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