An Act relating to the levy imposed in respect of certain ships
in Australian ports with oil on board
1
Short title [see
Note 1]
This Act may be cited as the Protection
of the Sea (Shipping Levy Collection) Act 1981.
2
Commencement [see
Note 1]
This Act shall come into operation on
the day on which the Protection of the Sea (Shipping Levy) Act 1981 comes
into operation.
3
Repeal
The Pollution of the Sea by Oil
(Shipping Levy Collection) Act 1972 and the Pollution of the Sea by Oil
(Shipping Levy Collection) Amendment Act 1979 are repealed.
4
Interpretation
(1) In this Act, unless the contrary
intention appears:
Australian port means a place appointed,
proclaimed or prescribed as a port under the Customs Act 1901, or under
a law of a State or the Northern Territory.
authorised person means a person appointed
under section 4B.
Collector means:
(a) a Collector within the meaning of
the Customs Act 1901; or
(b) an authorised person.
foreign‑going ship means a ship that is
engaged in making overseas voyages.
levy means levy imposed by the Levy Act.
Levy Act means the Protection of the Sea
(Shipping Levy) Act 1981.
light dues means light dues payable in
accordance with regulations under the Lighthouses Act 1911.
master, in relation to a ship, means the
person having command or charge of the ship.
oil means any hydrocarbon oil or hydrocarbon
liquid fuel, including, but without limiting the generality of the foregoing,
crude oil, fuel oil, diesel oil, lubricating oil, heating oil, petrol, aviation
fuel and kerosene.
oil in bulk means oil in bunkers or tanks, or
in bunkers and tanks.
overseas voyage has the same meaning as in
the Navigation Act 1912.
quarter means a period of 3 months commencing
on 1 January, 1 April, 1 July or 1 October in any year.
ship has the same meaning as in the Navigation
Act 1912.
tonnage, in relation to a ship, means the net
tonnage of the ship.
Tonnage Measurement Convention has the same
meaning as in Part XA of the Navigation Act 1912.
(2) Where, at any time, the net tonnage
applicable to a ship has been determined otherwise than in accordance with the
Tonnage Measurement Convention, then, in the application of this Act to the
ship at that time, a reference in this Act to the tonnage of a ship shall be
taken to be a reference to the net tonnage of the ship expressed in tons.
4A
Application of the Criminal Code
Chapter 2 of the Criminal Code
applies to all offences created by this Act.
Note: Chapter 2 of the Criminal Code
sets out the general principles of criminal responsibility.
4B
Appointment of authorised person
(1) The Minister may, in writing, appoint a
person to be an authorised person for the purposes of this Act.
(2) The Minister may, in writing, delegate
the power of appointment under subsection (1) to an officer of the
Department.
5
Exemption in respect of ship in an Australian port by reason of an emergency
etc.
Levy is not payable in respect of a ship
for a quarter if, at no time during the quarter, was the ship in an Australian
port except for the purpose, in the course of a voyage:
(a) of taking on board water,
provisions or fuel to be used by the ship for completing the voyage;
(b) of engaging or discharging a
member of the crew;
(c) of disembarking a passenger or a
member of the crew for urgent medical treatment; or
(d) of sheltering or undergoing
repairs.
6
Exempt periods in relation to foreign‑going ships
(1) In the application of this Act and the
Levy Act in relation to a foreign‑going ship in respect of a quarter, regard
shall not be had to a time when the ship was in an Australian port during the
period (if any) that, in accordance with subsection (2), is the exempt
period in relation to the ship for the quarter.
(2) Where levy is payable in respect of a
foreign‑going ship for a quarter, the exempt period in relation to the ship for
the next succeeding quarter is so much of that succeeding quarter as occurs
before the expiration of a period of 3 months from the earliest time during the
first‑mentioned quarter when the ship was in an Australian port, other than a
time by reference to which levy was not payable in respect of the ship for that
quarter.
7 Time
for payment of levy
Levy in respect of a ship for a quarter
becomes payable upon the expiration of the quarter.
8
Payments on account of levy
(1) Subject to subsection (5), there is
payable on the first day of a quarter, on account of levy that may become
payable for that quarter in respect of a ship, being a ship to which the Levy
Act applies other than a foreign‑going ship, an amount equal to the amount of
levy that may become so payable.
(2) Subject to subsection (5), where:
(a) on any day in a quarter, light
dues become payable in respect of a foreign‑going ship, being a ship to which
the Levy Act applies; and
(b) an
amount has not previously become payable under this section on account of levy
that may become payable in respect of the ship for that quarter;
there is payable on that day, on account of levy that may
become so payable, an amount equal to the amount of levy that may become so
payable.
(3) Where:
(a) a foreign‑going ship, being a ship
to which the Levy Act applies, is in an Australian port at any time during a
quarter; and
(b) an
amount has not previously become payable under this section on account of levy
that may become payable in respect of the ship for that quarter;
a Collector may, by notice served on the master of the
ship in such manner as is prescribed, require an amount to be paid on account
of levy that may become so payable and, subject to subsection (5), there
is payable, within such period as is specified in the notice, on account of
levy that may become so payable, an amount equal to the amount of levy that may
become so payable.
(4) Where an amount is paid to the
Commonwealth under this section on account of levy that may become payable in
respect of a ship for a quarter, the amount so paid:
(a) shall, if levy becomes payable in
respect of the ship for the quarter, be deemed to be payment of the levy; or
(b) shall, if levy does not become so
payable, be repaid to the master or owner of the ship.
(5) An amount is not payable under this
section on account of levy in respect of a ship for a quarter if the owner or
master of the ship satisfies a Collector that levy is not, and is not likely to
become, payable in respect of the ship for that quarter.
9 Persons
liable to pay levy and amounts on account of levy
The owner and master of a ship are
jointly and severally liable to pay levy that is payable in respect of the ship
or an amount that, under section 8, is payable on account of levy that may
become payable in respect of the ship.
10
Recovery of levy and amounts on account of levy
(1) Levy that has become payable, or an
amount that, under section 8, is payable on account of levy, is a debt due
to the Commonwealth by the person or persons by whom the levy or the amount is
payable.
(2) In proceedings to recover levy in respect
of a ship for a quarter, it shall be presumed, unless the contrary is
established by the defendant:
(a) that, at some time when the ship
was in an Australian port during the quarter, there was on board the ship a
quantity of oil in bulk weighing not less than 10 tonnes; and
(b) that, at no time during the
quarter, was the ship in an Australian port, in the course of a voyage, only
for a purpose specified in section 5.
11
Recovery of unpaid levy by distress
(1) Where levy payable in respect of a ship
has not been paid, a Collector may, without prejudice to any other remedy for
the recovery of the levy, enter upon the ship and distrain goods or equipment
belonging to the ship, and detain them until the levy is paid.
(2) If payment of the levy is not made before
the expiration of the period of 3 days after the distress, the Collector may,
at any time while the levy remains unpaid, sell by public auction the goods or
equipment distrained and, out of the proceeds of the sale, may, to the extent
that the amount of those proceeds allows, recover the levy and all reasonable
expenses incurred by him under this section.
(3) For the purposes of a sale under subsection (2),
the Commonwealth shall be deemed to be the absolute owner of the goods or
equipment the subject of the sale.
(4) Where, after deducting from the proceeds
of the sale the amount of the levy and the expenses of the Collector, a surplus
remains, the Collector shall, on demand, pay that surplus to the owner or
master of the ship.
(5) A reference in this section to levy
payable in respect of a ship shall be read as including a reference to an
amount that, under section 8, is payable on account of levy that may
become payable in respect of the ship.
12
Detention of ship for unpaid levy
(1) A ship in respect of which levy is
payable may be detained by a Collector until the levy is paid.
(2) If a ship that has been detained by a
Collector under subsection (1) goes to sea without having been released by
the Collector, the master of the ship is guilty of an offence punishable, upon
conviction, by a fine not exceeding $500.
(2A) An offence under subsection (2) is an
offence of strict liability.
Note: For strict liability, see section 6.1
of the Criminal Code.
(3) A reference in this section to levy
payable in respect of a ship shall be read as including a reference to an
amount that, under section 8, is payable on account of levy that may
become payable in respect of the ship.
(4) While a ship is detained under
subsection (1), a person does not have the power of seizure provided for
by section 123 of the Personal Property Securities Act 2009 in
relation to the ship.
13
Regulations
The Governor‑General may make
regulations, not inconsistent with this Act, prescribing all matters required
or permitted by this Act to be prescribed, or necessary or convenient to be
prescribed for carrying out or giving effect to this Act, and, in particular,
prescribing penalties not exceeding $200 for offences against the regulations.