Vessels which enter ports to load fuel, provisions and water to complete a voyage, undertake crew changes or for repairs only are not required to pay the Levy. Harbour tugs engaged solely in harbour towage are also not required to pay the Marine Navigation Levy. However, if the tug is performing a tow outside harbour limits and is earning revenue specifically for that tow then it IS required to pay the Levy. Vessels that do not move under their own power do not have to pay the Levy, i.e.oil rigs or platforms being towed to and from their work position. The tugs performing the tow of these vessels outside harbour limits DO have to pay the Levy.
Vessels belonging to religious or missionary societies are also exempt.
The levy applies to vessels which are more than 24 metres in length and have onboard more than 10 tonnes of oil in bulk as fuel or cargo. The levy was first imposed on 1 October 1973 and is reviewed annually. The levy is used to fund the National Plan to Combat Pollution of the Sea by Oil. Funds are used to buy and maintain oil spill response equipment, provide training in oil spill response and meet clean-up costs which cannot be attributed to a known polluter. Equipment resources are held by various Commonwealth, State and Northern Territory authorities and organisations and may be made available as required according to the nature and scale of an oil pollution incident.