Commonwealth Consolidated ActsDisposals during the first 6 months of any calendar year from 1995 to 2003
(1) If a chemical product:
(a) was registered in any jurisdiction during the whole or any part of the first 6 months of the year beginning on 1 January 1995 or of a later calendar year ending on or before 31 December 2003; and
(b) was not registered in any jurisdiction on 1 July in the year concerned;
then, subject to subsection (2), levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during those 6 months.
Disposals during the first 6 months of 2004
(1A) If a chemical product was registered in any jurisdiction during the whole or any part of the first 6 months of the calendar year beginning on 1 January 2004 (whether or not the product was also registered in that jurisdiction or any other jurisdiction during the whole or any part of the last 6 months of that year), then, subject to subsection (2), levy is payable in respect of leviable disposals of the product that took place anywhere in Australia at any time during those 6 months.
Total leviable value must be at least $50,000
(2) Levy is not payable under subsection (1) or (1A) in respect of leviable disposals of a particular chemical product during the first 6 months of a calendar year if the total leviable value in respect of the product for those 6 months is less than $50,000.
Who is liable to pay the levy
(3) Subject to subsection (4), the interested person in relation to the chemical product is liable to pay the levy.
(4) If the chemical product was registered as mentioned in subsection (1) or (1A) in more than one jurisdiction and different persons are the interested persons in relation to the product in different jurisdictions, those persons are jointly and severally liable to pay the levy.
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