Clause 30

by deleting subsection (1) and substituting the following subsection:“(1) In addition to the taxes under section 11, a tax (called in this Act the vehicular emissions tax) is to be charged in respect of the first registration, on or after 1 January 2018, of any taxable vehicle, being a vehicle —

that is within a prescribed class or category, or of a prescribed description; and

that has an emission level for any prescribed vehicular emission (including a deemed emission level) that exceeds the maximum level of the neutral emission band prescribed for the vehicle.”;

by deleting the words “carbon emissions tax” wherever they appear in subsections (2) and (8) and substituting in each case the words “vehicular emissions tax”;

by deleting subsection (3) and substituting the following subsection:“(3) Where a person who is registered as the owner of a vehicle (called in this section the replaced vehicle) replaces that vehicle with another vehicle (called in this section the replacement vehicle) that is a taxable vehicle, the person must pay a tax —

of an amount by which the vehicular emissions tax chargeable on the replacement vehicle (calculated for the purposes of this subsection as if the replacement vehicle was first registered on the same date as the replaced vehicle), exceeds the vehicular emissions tax chargeable on the replaced vehicle; or

if any carbon emissions tax was chargeable on the replaced vehicle, of an amount by which the carbon emissions tax chargeable on the replacement vehicle (calculated for the purposes of this subsection as if the replacement vehicle was first registered on the same date as the replaced vehicle), exceeds the carbon emissions tax chargeable on the replaced vehicle.”;

by deleting subsections (5) and (6) and substituting the following subsections:“(5) The Minister may, subject to such conditions as he thinks fit to impose, prescribe —

a rebate on all or any part of the tax payable under section 11(1)(a) for any taxable vehicle that has an emission level for any one or more prescribed vehicular emissions, that is below the minimum level of the neutral emission band prescribed for that emission in relation to a vehicle of that class, category or description, or used for a particular purpose; and

different amounts of rebate or different methods for determining the amount of the rebate for taxable vehicles of different classes, categories or descriptions or used for different purposes.(6) The Minister may make rules for carrying out or giving effect to this section and for prescribing anything which may be prescribed under this section and, in particular, the rules may —

prescribe different amounts of vehicular emissions tax chargeable for taxable vehicles of different classes, categories or descriptions or used for different purposes;

prescribe different neutral emission bands for different prescribed vehicular emissions; (c)prescribe different neutral emission bands for vehicles of different classes, categories or descriptions or used for different purposes; and

provide for the method or criteria for the method of determining or deeming the emission level of any prescribed vehicular emission of any taxable vehicle, and provide different methods or criteria for taxable vehicles of different classes, categories or descriptions or used for different purposes.”;

by deleting subsections (9) and (10) and substituting the following subsections:“(9) The Registrar may, in his discretion —

compound any offence punishable under subsection (8) by collecting from the person reasonably suspected of having committed the offence —

a sum not exceeding $1,000; and

the amount of the vehicular emissions tax, or the tax payable under section 11(1)(a), which has been undercharged; and

compound any offence punishable under subsection (8) as in force immediately before the appointed date, by collecting from the person reasonably suspected of having committed the offence —

a sum not exceeding $1,000; and

the amount of the carbon emissions tax, or the tax payable under section 11(1)(a), which has been undercharged,and may before judgment stay or compound any proceedings thereunder.(10) In this section —“appointed date” means the date on which section 30 of the Energy Conservation (Amendment) Act 2017 comes into operation;“carbon emissions tax” means the tax chargeable under section 11AA(1) as in force immediately before the appointed date;“neutral emission band”, in respect of any vehicular emission, means the range of emissions from a minimum level to a maximum level, prescribed for a vehicle of any class, category or description or used for any purpose;“vehicular emission” means a pollutant that is attributable to the combined driving cycle of a vehicle.”; and

by deleting the section heading and substituting the following section heading:“Vehicular emissions tax”.