Environmental management charge
What is the environmental management charge?
The environmental management charge (EMC) is a charge associated with most commercial activities, including tourism operations, non-tourist charter operations, and facilities, operated under a permit issued by the Great Barrier Reef Marine Park Authority.
For most tourism operations, Marine Park visitors participating in a tourist activity are liable to pay the charge to the permittee, who then remits the charge to the Great Barrier Reef Marine Park Authority.
Other operations in the Marine Park such as those involving the hire of equipment, installation and operation of tourist facilities, underwater observatories, sewage outfalls and vending operations, must pay fixed quarterly charges to the Marine Park Authority.
The funds received from the environmental management charge are vitally important in the day-to-day management of the Marine Park and in improving its long-term resilience. All funds received as environmental management charge payments are applied directly to management of the Marine Park.
At the same time, visitation information provided when environmental management charge is submitted greatly assists the Great Barrier Reef Marine Park Authority and the Queensland Parks and Wildlife Service (QPWS) in developing management arrangements for sustainable use of the Marine Park.
Does it apply to me?
The role of the permittee is to collect and remit the environmental management charge to Great Barrier Reef Marine Park Authority by the due date in accordance with Part 8 of the Great Barrier Reef Marine Park Regulations 1983.
As a permittee in the Marine Park, you are responsible for:
- collecting the correct amount of the environmental management charge
- keeping accurate and up-to-date records of the environmental management charge
- submitting the logbooks to the Marine Park Authority by the due date, even where there is no activity
- remitting all payments quarterly to the Marine Park Authority by the due date
- accurately advertising the environmental management charge
Regardless of private business arrangements you may make, you are reminded that as the permittee you have the responsibility to ensure compliance with the conditions of your permit and to ensure the full and timely lodgement of all environmental management charge returns and payments.
You are not required to pay GST on any environmental management charge collected.
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