The Environmental Management Charge (EMC) is a charge associated with most commercial activities operated under a Great Barrier Reef Marine Park permit, including tourism operations.
The funds collected are vital to protecting and managing the Marine Park and are applied across all areas of management.
Who must pay?
Visitors to the Marine Park participating in a tourist activity must pay the charge to the permit holder. Visitors must also pay when using a non-tourist vessel charter. The role of the permit holder is to collect and remit the charge to the GBRMPA by the due date.
Permit holders must pay the charges associated with beach hire (including non-motorised equipment, motorised equipment and dinghies), installation and operation of tourist facilities (including pontoons and marinas), underwater observatories, land-based sewage outfalls and vending operations.
What amount do I pay?
The Environmental Management Charge is based on your type of operation and can vary depending on the type of passengers you carry and how long you are in the Marine Park. Please check carefully the amount you need to collect and/or pay.
You will be advised of the appropriate fees payable when you are granted a Marine Parks permit.
Please also check the EMC Bulletin (see EMC Bulletin above) for important information concerning your EMC obligations.
Do I need to pay GST?
You are not required to pay GST on the EMC collected by you.
What do I need to do?
As a permit holder in the Marine Park, you are responsible for collecting the EMC from individual visitors. Make sure you accurately advertise the EMC to your visitors.
You must also remit any EMC payments quarterly along with related records to the GBRMPA. You have important responsibilities regarding record keeping and payment.
Are there penalties?
You are legally required to meet EMC obligations such as maintaining appropriate records to determine the amount of EMC payable, providing other information when requested to do so and lodging your payments and records by the due dates. There are penalties for not meeting your legal obligations.
Will the EMC increase?
The EMC is linked with the Consumer Price Index (all groups) for Brisbane. Increases take place on 1 April during years when the accumulated indexed calculation reaches $0.40 or more. The GBRMPA will notify operators of any increases to the EMC at least 12 months in advance.
