Community Ambulance Cover Levy Repeal Act 2011

This Act may be cited as the Community Ambulance Cover Levy Repeal Act 2011.

Part 9 commences on 30 June 2011.

The following provisions commence on 1 July 2011—

part 2, divisions 1 to 3;

part 4;

part 6, other than—

part 6, division 1, subdivision 3; and

part 6, division 2, subdivision 3; and

part 6, division 3, subdivision 3.

part 7, divisions 1 and 2;

part 10, division 3;

part 11;

part 12, division 3.

The following provisions commence on 2 July 2011—

part 5;

part 6, division 1, subdivision 3;

part 6, division 2, subdivision 3;

part 6, division 3, subdivision 3.

Part 7, division 3 commences on 1 August 2011.

Part 2, division 4 commences on 1 January 2012.

In this part—

assessable period means a period ending before 1 July 2011.

pre-repeal matter means—

a levy liability or an exempt arrangement for an assessable period; or

the imposition or collection of the levy relating to a levy liability mentioned in paragraph (a); or

the use of the system of supply and sale of electricity as the basis for the imposition or collection of the levy mentioned in paragraph (b); or

anything done or not done under the repealed Act relating to a matter mentioned in paragraph (a), (b) or (c).

repealed Act means the repealed Community Ambulance Cover Act 2003.

Words defined under the repealed Act immediately before its repeal and used in this part have the same meanings as they had under the repealed Act.

This division does not limit the Acts Interpretation Act 1954, section 20.

The repealed Act, as in force immediately before 1 July 2011, continues to apply for rights, privileges, liabilities and obligations that would have been acquired, accrued or incurred on or after 1 July 2011 relating to a pre-repeal matter as if the repealed Act had not been repealed.Examples of how the repealed Act continues to apply under this section—

On or after 1 July 2011—

• an electricity retailer continues to be the agent of the commissioner for collection of the levy for an assessable period

• the commissioner may give a written direction to an electricity retailer or authorised subcontractor under the repealed Act for the administration or enforcement of that Act relating to a pre-repeal matter

• the commissioner may act in the place of an electricity retailer to enforce compliance with a direction or an obligation to perform a function relating to a pre-repeal matter

• an electricity retailer may be required to pay the commissioner a levy amount collected for an assessable period

• an electricity retailer may be required to refund an amount of the levy for an assessable period that has been overpaid

• an electricity retailer may be required to recover an unpaid levy amount for an assessable period

• a person who was required to keep records under the repealed Act about another person’s levy liability or an on-supply arrangement or power card arrangement is required to continue to keep the records.

Subsection (1) is subject to subdivisions 2 and 4.

Without limiting subsection (1), a provision of the repealed Act providing for an offence continues to apply for anything done or not done on or after 1 July 2011 relating to a pre-repeal matter.

To remove any doubt, it is declared that the reference in subsection (1) to the repealed Act as in force immediately before 1 July 2011 includes the statutory instruments in force under the repealed Act immediately before 1 July 2011.

To remove any doubt, it is declared that—

there is no levy liability for an amount purporting to be a levy amount for a period other than an assessable period; and

a statement of levy liability can not issue for an amount to the extent the amount purports to be a levy amount for a period other than an assessable period.

Section 87(2) and (3) of the repealed Act applies to a statement of levy liability only to the extent the statement shows a levy amount for an assessable period.

For section 87(5) of the repealed Act, the reference to the period to the end of the electricity sale arrangement is taken to be a reference to the assessable period before the end of the electricity sale arrangement.

An electricity retailer is required to give an electricity customer a statement of levy liability to replace a statement of levy liability previously given to the customer if the previous statement purports to relate to a period other than an assessable period.

Note—

Section 108 of the repealed Act, as applied subject to section 9, applies to a statement of levy liability issued under subsection (3).

Subsection (3) does not limit the continued operation of section 89 of the repealed Act under section 6.

For section 101(5) of the repealed Act, as continued under section 6, the electricity customer is required to pay only that part of the total levy amount shown in the statement of levy liability relating to an assessable period.

For section 108 of the repealed Act, the reference to a replacement statement of levy liability includes a reference to a statement of levy liability issued under section 8(3).

This section applies to an electricity retailer on or after 1 July 2012.

Despite section 89 of the repealed Act, the electricity retailer can not give an electricity customer of the retailer a replacement statement of levy liability relating to a circumstance mentioned in section 89(b) of the repealed Act unless the customer has, before 1 July 2012, asked the retailer for a replacement statement of levy liability relating to the circumstance.

To remove any doubt, it is declared that this section does not apply to a statement of levy liability issued under section 8(3).

The entitlement to a refund of a levy amount under part 7, division 8 of the repealed Act ends—

for an entitlement relating to a claim that a customer sale arrangement is, or has been for a particular period, an exempt customer sale arrangement—if, before 1 July 2012, the relevant customer—

has not given the relevant electricity retailer for the arrangement a notice under section 90(2) or 90A(2) of the repealed Act; or

has not been taken, under section 99 of the repealed Act, to have given the electricity retailer a notice under section 90(2) of that Act; or

for an entitlement relating to a power card arrangement to which section 92 of the repealed Act applies—if the responsible person has not given the relevant electricity retailer, or owner, for the arrangement a notice under section 92(2) or (3) of the repealed Act before 1 July 2012; or

for an entitlement relating to a power card arrangement to which section 92B of the repealed Act applies—if the responsible person has not given the owner for the arrangement a notice under section 92B(1)(d) of the repealed Act before 1 July 2012; or

for an entitlement relating to an on-supply arrangement to which section 94 of the repealed Act applies—if the responsible person has not given the on-supplier for the arrangement a notice under section 94(2) of the repealed Act before 1 July 2012.

To remove any doubt, it is declared, for a person claiming a refund under section 107 or 107A of the repealed Act, that—

if the 1 year mentioned in section 107(5)(a) or 107A(5)(a) of the repealed Act (the 1-year limit) has elapsed and the person has not claimed the refund under the section, subsection (1) does not operate to extend the person’s entitlement to a refund under the section; and

if the 1-year limit has not elapsed and the person has not claimed the refund under the section before 1 July 2012, the entitlement to the refund ends under subsection (1) despite the section.

Also, to remove any doubt, it is declared that sections 117(3), 122(3) and 124A(2) of the repealed Act apply subject to this section.

In this section—

responsible person means—

for a power card arrangement—the person who has direct knowledge of the circumstances causing the power card arrangement to be, or to have been, an exempt power card arrangement; or

for an on-supply arrangement—the person who has direct knowledge of the circumstances causing the on-supply arrangement to be, or to have been, an exempt power on-supply arrangement.

Subsection (2) applies if the owner of power card premises has paid an amount purporting to be a levy amount for a period other than an assessable period (an unauthorised amount) for a power card arrangement.

To remove any doubt, it is declared that the owner can not recover the unauthorised amount under section 115(2) of the repealed Act.

Subsection (2) does not stop the owner from seeking a refund of the unauthorised amount from the electricity retailer.

Note—

See, in particular, section 8(3) and section 108 of the repealed Act, as applied subject to section 9.