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Brief
Here is a brief overview of the Industrial Chemicals Charges (Excise) Act 2019:
This Act imposes a charge on the registration of introducers of industrial chemicals, so far as that charge is a duty of excise. The Act binds the Crown in each of its capacities and extends to every external Territory.
Key provisions of the Act include: - Section 2: Commencement of various sections of the Act - Section 3: Extension to external Territories - Section 4: Act binds the Crown - Section 5: Definitions, including definitions of key terms such as "amount", "charge", and "industrial chemical" - Section 6: Imposition of charge - Section 7: Amount of charge payable by a person - Section 8: Act does not impose tax on property of a State - Section 9: Regulations, which are to be made by the Governor-General.
The Act came into effect on April 3, 2019, with sections 1 and 2 commencing immediately, while sections 3 to 9 commenced on July 1, 2020.
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