CUSTOMS TARIFF AMENDMENT (SCHEDULE 4) BILL 2012

i Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Contents

1 Short

title

...........................................................................................

2 Commencement

.................................................................................

3 Schedule(s)

........................................................................................

Schedule 1--Main amendments

Part 1--Amendments

Customs Tariff Act 1995

Part 2--Application, saving and transitional provisions

Schedule 2--Consequential amendments

Part 1--Amendments

A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Luxury Car Tax) Act 1999

A New Tax System (Wine Equalisation Tax) Act 1999

Part 2--Application provision

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 1

A Bill for an Act to amend the Customs Tariff Act

1995, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment

(Schedule 4) Act 2012.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table

commences, or is taken to have commenced, in accordance with

column 2 of the table. Any other statement in column 2 has effect

according to its terms.

2 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Commencement information

Column 1

Column 2

Column 3

Provision(s) Commencement

Date/Details

1. Sections 1 to 3

and anything in

this Act not

elsewhere covered

by this table

The day this Act receives the Royal Assent.

2. Schedules 1

and 2

A single day to be fixed by Proclamation.

However, if the provision(s) do not

commence within the period of 6 months

beginning on the day this Act receives the

Royal Assent, they commence on the day

after the end of that period.

Note:

This table relates only to the provisions of this Act as originally

enacted. It will not be amended to deal with any later amendments of

this Act.

(2) Any information in column 3 of the table is not part of this Act.

Information may be inserted in this column, or information in it

may be edited, in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or

repealed as set out in the applicable items in the Schedule

concerned, and any other item in a Schedule to this Act has effect

according to its terms.

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 3

Schedule 1--Main amendments

Part 1--Amendments

Customs Tariff Act 1995

1 Subsection 3(1)

Insert:

Educational, Scientific and Cultural Materials Agreement means

the Agreement on the Importation of Educational, Scientific and

Cultural Materials, done at Florence on 17 June 1950.

Note:

The text of the Agreement is set out in Australian Treaty Series 1992

No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the

Australian Treaty Series was accessible through the Australian

Treaties Library on the AustLII website (www.austlii.edu.au).

2 Subsection 3(1)

Insert:

Educational, Scientific and Cultural Materials Protocol means

the Protocol to the Educational, Scientific and Cultural Materials

Agreement, being the Protocol done at Nairobi on 26 November

1976.

Note:

The text of the Protocol is set out in Australian Treaty Series 1992

No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the

Australian Treaty Series was accessible through the Australian

Treaties Library on the AustLII website (www.austlii.edu.au).

3 Schedule 4

Repeal the Schedule, substitute:

Schedule 4--Concessional rates of duty

Note:

See sections 15 and 18.

Goods of a scientific, educational or cultural kind

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are:

(a) scientific instruments or apparatus to

which Annex D to the Educational,

Free

Schedule 1 Main amendments

Part 1 Amendments

4 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods of a scientific, educational or cultural kind

Item

Description of goods

Rate of duty

Scientific and Cultural Materials

Agreement, or Annex D to the

Educational, Scientific and Cultural

Materials Protocol, applies; or

(b) of a scientific nature and covered by an

agreement or arrangement between the

Government of Australia and the

government of another country or other

countries on cooperation in the field of

science and technology

Specimens of materials or substances,

where:

(a) the property values of one or more of

those specimens are sufficiently

homogeneous and/or well established to

be used for the calibration of an

apparatus, the assessment of a

measurement method or the assignment

of a value to a material; or

(b) the specimens are to be used for the

comparison and assessment of laboratory

practices; or

of a program of developing a reference

material

Free

Goods, as prescribed by by-law, that are:

(a) books, publications or documents to

which Annex A to the Educational,

Scientific and Cultural Materials

Agreement, or Annex A to the

Educational, Scientific and Cultural

Materials Protocol, applies; or

(b) visual or auditory materials to which

Annex C to the Educational, Scientific

and Cultural Materials Agreement, or

Annex C.2 to the Educational, Scientific

and Cultural Materials Protocol, applies

Free

Goods, as prescribed by by-law, that are

calendars, catalogues, overseas travel

literature, overseas price lists or other

Free

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 5

Goods of a scientific, educational or cultural kind

Item

Description of goods

Rate of duty

overseas printed matter

5 Goods

that

are:

(a) printed matter, including printed pictures

and photographs, that is the property of

any public institution and is intended for

deposit with, or exhibition in, that

institution; or

(b) pictorial illustrations for teaching

purposes in universities, colleges,

schools or public institutions

Free

Goods, as prescribed by by-law, classified

under heading 3705 of Schedule 3 (about

certain photographic plates and film)

Free

Works of art or collectors' pieces:

(a) to which Annex B to the Educational,

Scientific and Cultural Materials

Agreement, or Annex B to the

Educational, Scientific and Cultural

Materials Protocol, applies; and

(b) that are consigned to a library, museum,

gallery or institution that is covered by

item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of

the table in subsection 30-100(1) of the

Income Tax Assessment Act 1997 and is

endorsed under Subdivision 30-BA of

that Act as a deductible gift recipient

Free

Goods, as prescribed by by-law, that are:

(a) theatrical costumes or props; or

(b) traditional costumes

Free

Note:

Educational, Scientific and Cultural Materials Agreement and

Educational, Scientific and Cultural Materials Protocol are defined

in subsection 3(1).

Goods for international bodies or persons or goods relating to offshore areas

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are:

(a) for the official use of an international

organisation established by agreement

Free

Schedule 1 Main amendments

Part 1 Amendments

6 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods for international bodies or persons or goods relating to offshore areas

Item

Description of goods

Rate of duty

between the Government of Australia

and the government of another country

or other countries; or

(b) for the official or personal use of an

official of such an international

organisation

Goods, as prescribed by by-law, that:

(a) at the time they are entered for home

consumption, are owned by the

government of a foreign country and are

for the official use of that government;

and

(b) are not to be used for the purposes of

trade

Free

Goods, as prescribed by by-law, that are for

use by, or for sale to, persons the subject of a

Status of Forces Agreement between the

Government of Australia and the

government of another country or other

countries

Free

Goods, as prescribed by by-law, that, at the

time they are entered for home consumption,

are for the official use of a Trade

Commissioner of any country

Free

Goods, as prescribed by by-law, in relation

to which the customs procedures of the

Commonwealth are to be applied in the

manner mentioned in Article 16 of the

Treaty between Australia and the

Independent State of Papua New Guinea

concerning Sovereignty and Maritime

Boundaries in the area between the two

Countries, including the area known as

Torres Strait, and Related Matters, done at

Sydney on 18 December 1978

Free

Goods, as prescribed by by-law, that are for

use in a petroleum activity in the Eastern

Greater Sunrise offshore area (within the

meaning of the Offshore Petroleum and

Greenhouse Gas Storage Act 2006)

Free

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 7

Note:

For item 13, the text of the Treaty is set out in Australian Treaty Series

1985 No. 4 ([1985] ATS 4). In 2012, the text of a Treaty in the

Australian Treaty Series was accessible through the Australian

Treaties Library on the AustLII website (www.austlii.edu.au).

Goods that are personal effects

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are:

(a) goods imported by passengers or

members of the crew of ships or aircraft;

(b) goods that:

(i) at the time they are approved for

delivery for home consumption,

are the property of a person who

has arrived in Australia on an

international flight within the

meaning of section 96B of the

Customs Act 1901; and

(ii) were purchased by that person in

an inwards duty free shop within

the meaning of that section; or

by such members of the Defence Force

stationed outside Australia as are

prescribed by by-law; or

(d) goods imported by members of the

forces of Canada, New Zealand or the

United Kingdom; or

(e) passengers' personal effects, furniture or

household goods

Free

Goods that are returned to Australia

Item

Description of goods

Rate of duty

Goods that are covered by an article of a free

trade agreement between Australia and one

or more other countries, being an article that

is prescribed by by-law and that relates to

the export of goods from Australia for one or

more of the following:

(a) repair;

Free

Schedule 1 Main amendments

Part 1 Amendments

8 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods that are returned to Australia

Item

Description of goods

Rate of duty

(b) renovation;

(d) other similar processes

Goods, as prescribed by by-law:

(a) that have been exported from Australia

and returned to Australia without having

been subject to any treatment, repair,

renovation, alteration or any other

process since their export; and

(b) that are not goods to which item 17A of

this Schedule applies

Free

17A

Goods produced in Australia that:

(a) have been exported from Australia and

returned to Australia without having

been subject to any treatment, repair,

renovation, alteration or any other

process since their export; and

(b) contain one or more of the following:

(i) components (the tradex

components) previously imported

by the holder of a tradex order

under the Tradex Scheme Act

1999 in which the components

were specified, except

components on which tradex duty

has been paid under section 21 of

that Act;

(ii) components (the drawback

components) in respect of which

there has been a drawback or

refund of any duties of the

Commonwealth;

(iii) components (the excise

components) that, at a time before

they were exported, were

excisable goods (within the

meaning of the Excise Act 1901)

in respect of which excise duty

(payable under the Excise Tariff

Act 1921) was not paid

The sum of:

(a) the amount of duty that

would apply to each

tradex component and

drawback component if

each component were

imported separately; and

(b) the amount of duty that

would apply to each

excise component if each

component were

imported separately

(disregarding duty to the

extent that it is worked

out by reference to a

percentage of the value

of goods)

NZ/PG/FI/DC/DCS/DCT/

LDC/SG/US/TH/CL/AANZ:

the sum of:

(a) the amount of duty that

would apply to each

tradex component and

drawback component if

each component were

imported separately; and

(b) the amount of duty that

would apply to each

excise component if each

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 9

Goods that are returned to Australia

Item

Description of goods

Rate of duty

component were

imported separately

(disregarding duty to the

extent that it is worked

out by reference to a

percentage of the value

of goods)

18 Goods:

(a) that were previously imported into

Australia, that have been returned after

repair overseas free of charge under

warranty and that are neither upgraded

goods nor goods in respect of which

there has been a drawback or refund of

any duties, taxes or charges of the

Commonwealth; or

(b) that are supplied free of charge under

warranty, or as part of a global product

safety recall, to replace goods (the

replaced goods) previously imported into

Australia, and that are neither upgraded

goods nor goods to replace goods which

have reached the end of their operational

life, where:

(i) the replaced goods are of no

commercial value, the replaced

goods have been or will be

destroyed or the replaced goods

have been or will be exported and

will not be re-imported under any

item of this Schedule; and

(ii) the replaced goods are not goods

in respect of which there has been

a drawback or refund of any

duties, taxes or charges of the

Commonwealth

Free

19 Goods:

(a) that a tariff concession order under

section 269Q of the Customs Act 1901

declares are goods to which this item

applies; and

Free

Schedule 1 Main amendments

Part 1 Amendments

10 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods that are returned to Australia

Item

Description of goods

Rate of duty

(b) whose identity has not been altered since

the day they were exported from

Australia

Goods, as prescribed by by-law, that satisfy

the following:

(a) they have been exported from Australia

for repair or renovation and returned

after being repaired or renovated;

(b) they are not new or upgraded versions of

the exported goods;

or 19 of this Schedule applies;

(d) under Schedule 3, 5, 6, 7 or 8, duty on

the goods is worked out by reference to a

percentage (the applicable percentage)

of the value of the goods

The applicable percentage of

the cost, as determined by

the Chief Executive Officer

of Customs, of materials,

labour and other charges

involved in the repair or

renovation

NZ/PG/FI/DC/DCS/LDC/

SG/US/TH/CL/AANZ: the

applicable percentage of the

cost, as determined by the

Chief Executive Officer of

Customs, of materials,

labour and other charges

involved in the repair or

renovation

Goods that are to be exported from Australia

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are:

(a) imported for repair, alteration or

industrial processing; and

(b) to be exported from Australia

Free

21A

Goods that are specified in a tradex order in

force under the Tradex Scheme Act 1999 and

are imported by the holder of that order

Free

The following goods:

(a) goods, as prescribed by by-law, that are

imported on or in containers, as

prescribed by by-law, where the

containers will be exported without being

put to any other use;

(b) those containers

In respect of the goods on or

in the containers: the rate of

duty that would apply to the

goods if they were imported

separately

In respect of the containers:

Free

NZ/PG/FI/DC/DCS/LDC/

SG/US/TH/CL/AANZ: in

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 11

Goods that are to be exported from Australia

Item

Description of goods

Rate of duty

respect of the goods on or in

the containers: the rate of

duty that would apply to the

goods if they were imported

separately

NZ/PG/FI/DC/DCS/LDC/

SG/US/TH/CL/AANZ: in

respect of the containers:

Free

Goods that are donations or bequests

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that have

been:

(a) donated or bequeathed by a person,

company or organisation resident or

established outside Australia to an

organisation established in Australia for

the purposes of performing work of a

philanthropic nature; or

(b) donated or bequeathed to the public or to

a public institution

Free

24 Goods

that:

(a) are not to be sold or to be used for the

purposes of trade; and

(b) the Collector (within the meaning of

subsection 8(1) of the Customs Act 1901)

is satisfied became the property of the

importer under the will or the intestacy

of a deceased person at a time when the

importer was resident or established in

Australia

Free

Goods that are trophies, decorations, medallions, certificates or prizes

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are:

(a) trophies won outside Australia; or

Free

Schedule 1 Main amendments

Part 1 Amendments

12 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods that are trophies, decorations, medallions, certificates or prizes

Item

Description of goods

Rate of duty

(b) decorations, medallions or certificates

awarded outside Australia; or

outside Australia for presentation or

competition in Australia

Goods of low value

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, whose

value is less than the amount prescribed by

by-law

Free

Samples, as prescribed by by-law, whose

value is less than the amount prescribed by

by-law

Free

Goods for persons with disabilities

Item

Description of goods

Rate of duty

Aids and appliances, as prescribed by

by-law, for persons with disabilities

Free

Goods, as prescribed by by-law, that are:

(a) goods for persons with disabilities; and

(b) goods to which Annex E to the

Educational, Scientific and Cultural

Materials Agreement, or Annex E to the

Educational, Scientific and Cultural

Materials Protocol, applies

Free

Components or materials for use in the

manufacture or repair of wheelchairs

Free

Note:

Educational, Scientific and Cultural Materials Agreement and

Educational, Scientific and Cultural Materials Protocol are defined

in subsection 3(1).

Goods that are textiles, clothing or footwear

Item

Description of goods

Rate of duty

Goods that are Qualifying Goods, as defined

in the terms and conditions of the

Free

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 13

Goods that are textiles, clothing or footwear

Item

Description of goods

Rate of duty

SPARTECA (TCF Provisions) Scheme,

entered for home consumption on or before

31 December 2014

Textiles, clothing and footwear, as

prescribed by by-law

Free

Goods which, apart from paragraph (b) of

Note 1 to Chapter 90 of Schedule 3 (about

supporting belts or other support articles of

textile material), would be classified under

that Chapter

Free

Goods relating to transport

Item

Description of goods

Rate of duty

Aircraft parts, materials or test equipment

for use in the manufacture, repair,

maintenance or modification of aircraft,

except the following:

(a) textiles and goods made from textiles;

(b) goods for use in the servicing of aircraft

Free

Parts of vessels, or materials, for use in the

construction, modification or repair of

vessels exceeding 150 gross construction

tonnes as defined by by-law

Free

Vehicles aged 30 years or more that are:

(a) utilities or pick-ups, having a g.v.w.

(within the meaning of Additional Note 7

to Chapter 87 of Schedule 3) not

exceeding 3.5 tonnes, classified under

subheading 8704.21.10 or 8704.31.10 of

Schedule 3; or

(b) passenger motor vehicles

Free

Used or second-hand passenger motor

vehicles, as prescribed by by-law

US:5%

TH:5%

CA:Free

Goods, as prescribed by by-law, where:

(a) the goods are vehicle components for use

Free

Schedule 1 Main amendments

Part 1 Amendments

14 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods relating to transport

Item

Description of goods

Rate of duty

as original equipment in the assembly or

manufacture of vehicles; and

(b) the vehicles are of a kind which, if

imported, would be classified under

heading 8702, 8704 or 8705, or

subheading 8701.20.00, 8701.90.20,

8703.22.20, 8703.23.20, 8703.24.20,

8703.31.20, 8703.32.20, 8703.33.20 or

8703.90.20, of Schedule 3

Goods, as prescribed by by-law, that are for

use in the testing, quality control,

manufacturing evaluation or engineering

development of:

(a) motor vehicles manufactured by motor

vehicle producers registered under the

Automotive Transformation Scheme

(within the meaning of the Automotive

Transformation Scheme Act 2009) or

original equipment components for

inclusion in such motor vehicles; or

(b) motor vehicles designed or engineered,

or in the process of being designed or

engineered, in Australia by motor vehicle

producers registered under the

Automotive Transformation Scheme

(within the meaning of the Automotive

Transformation Scheme Act 2009) or

components for inclusion in such motor

vehicles

Free

Aluminised steel classified under

subheading 7210.61.00, 7210.69.00 or

7212.50.00 of Schedule 3 and for use in the

manufacture of automotive muffler exhaust

systems or components

Free

Goods, as prescribed by by-law, that are for

use in a space project authorised by the

Minister administering the Space Activities

Act 1998

Free

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 15

Goods that are robots or prototypes

Item

Description of goods

Rate of duty

Robots, as prescribed by by-law, or parts or

accessories that are suitable for use solely or

principally with such robots

Free

Goods, as prescribed by by-law, that are for

use as prototypes

Free

Goods relating to manufacturing

Item

Description of goods

Rate of duty

Goods, including machinery, equipment, or

their components, as prescribed by by-law,

that are for use in any of the following

industries:

(a) mining;

(b) resource processing;

(d) food processing;

(e) food packaging;

(f) manufacturing (within the meaning of the

Australian and New Zealand Standard

Industrial Classification (ANZSIC));

(g) gas supply;

(h) power supply;

(i) water supply

Free

Goods, as prescribed by by-law, where:

(a) the goods are original components of a

completed machine or equipment to

which a single tariff classification would

apply under a heading or subheading in

Chapter 84, 85, 86, 87, 89 or 90 of

Schedule 3 if the completed machine or

equipment were imported; and

(b) all the components:

(i) are ordered from a single overseas

supplier; and

(ii) are shipped to Australia by the

same supplier; and

(iii) were available for shipment to

The rate of duty that would

apply to the goods if they

were the completed machine

or equipment of which they

are components

NZ/PG/FI/DC/DCS/LDC/

SG/US/TH/CL/AANZ: the

rate of duty that would apply

to the goods if they were the

completed machine or

equipment of which they are

components

Schedule 1 Main amendments

Part 1 Amendments

16 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Goods relating to manufacturing

Item

Description of goods

Rate of duty

Australia at the one time; and

(iv) arrive in Australia on 2 or more

vessels or aircraft; and

to the goods

Raw materials and intermediate goods, as

prescribed by by-law, that:

(a) are classified under heading 5903, or

within Chapter 28, 29, 32, 34, 35, 37, 38,

39 or 48, of Schedule 3; and

(b) in the opinion of the Minister, have a

substantial and demonstrable

performance advantage, in the

production of a specific end product,

over substitutable goods produced in

Australia

Free

Metal materials and goods, as prescribed by

by-law, that:

(a) are classified within Chapters 72 to 82 of

Schedule 3; and

(b) in the opinion of the Minister, have a

substantial and demonstrable

performance advantage, in the packaging

of food, over materials and goods

currently available in Australia

Free

Goods, as prescribed by by-law, that are

classified under heading 3814.00.00, 3908,

4801, 4802, 4810 or 4811, or subheading

2836.20.00, 2903.71.00, 2903.72.00,

2903.73.00, 2903.74.00, 2903.75.00,

2903.79.10, 2905.16.00, 2905.19.10,

2912.60.00, 2915.70.00, 2915.90.00,

3503.00.10, 3701.30.00, 3701.91.00,

3701.99.00, 3702.32.90, 3702.39.90,

3702.44.90, 3702.96.90, 3907.60.00,

3907.70.00 or 3907.9, of Schedule 3

Free

Aluminium sheet, as prescribed by by-law,

that is classified under subheading

7606.12.00 or 7606.92.00 of Schedule 3 and

is used in the manufacture of aluminium

Free

Main amendments Schedule 1

Amendments Part 1

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 17

Goods relating to manufacturing

Item

Description of goods

Rate of duty

cans

Goods that a tariff concession order, under

Part XVA of the Customs Act 1901, declares

are goods to which this item applies:

(a) goods except goods classified under

subheading 3817.00.10, or heading

3819.00.00, of Schedule 3; or

Free

(b) goods classified under subheading

3817.00.10 of Schedule 3; or

$0.38143/L

NZ/PG/FI/DC/LDC/SG/US/

TH/CL/AANZ:$0.38143/L

of Schedule 3:

(i) as prescribed by by-law; or

Free

(ii) other

$0.05449/L

NZ/PG/FI/DC/LDC/SG/US/

TH/CL/AANZ:$0.05449/L

Goods, as prescribed by by-law, where:

(a) the goods are machinery; and

(b) the machinery incorporates, or is imported

with, other goods which makes the

machinery not eligible for a tariff

concession order under Part XVA of the

Customs Act 1901

Free

Goods exempt from the Product Stewardship Oil Levy

Item

Description of goods

Rate of duty

Goods, as prescribed by by-law, that are

classified under heading 2710, 3403 or 3811

of Schedule 3

Free

53 Goods:

(a) as prescribed by by-law, that are

classified under heading 3819.00.00 of

Schedule 3; and

(b) that are not goods to which item 50 of

this Schedule applies

US:5%

TH:5%

CL:5%

AANZ:5%

Main amendments Schedule 1

Application, saving and transitional provisions Part 2

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 19

Part 2--Application, saving and transitional

provisions

4 Application provision

The amendments made by this Schedule apply in relation to:

(a) goods imported into Australia on or after the commencement

of this Schedule; and

(b) goods imported into Australia before that commencement,

where the time for working out the rate of import duty on the

goods had not occurred before that commencement.

5 Transitional--tariff concession orders

(1)

This item applies to a tariff concession order that:

(a) is in force immediately before the commencement of this

Schedule; and

(b) declares goods to be goods to which item 19 or 50 of

Schedule 4 to the Customs Tariff Act 1995 applies.

(2)

The order has effect, on and after the commencement of this Schedule,

as if it were an order made for the purposes of item 19 or 50 (as the case

requires) of Schedule 4 to that Act (as amended by this Act).

6 Transitional--goods exported for repair or renovation

(1)

This item applies to any of the following that is in force immediately

before the commencement of this Schedule:

(a) a delegation under section 14 of the Customs Administration

Act 1985 for the purposes of item 20A or 20B of Schedule 4

to the Customs Tariff Act 1995;

(b) a determination that is made under such a delegation for the

purposes of that item.

(2)

The delegation or determination is taken, on and after the

commencement of this Schedule, to be a delegation or determination in

force for the purposes of item 20 of Schedule 4 to the Customs Tariff

Act 1995 (as amended by this Act).

7 Transitional--Enhanced Project By-law Scheme

(1)

This item applies to any of the following that is in force immediately

before the commencement of this Schedule:

Schedule 1 Main amendments

Part 2 Application, saving and transitional provisions

20 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

(a) a delegation (the old delegation) under section 14 of the

Customs Administration Act 1985 of the power of the Chief

Executive Officer of Customs under section 273 of the

Customs Act 1901 to make a determination in respect of

item 71 of Schedule 4 to the Customs Tariff Act 1995;

(b) a determination (the old determination) that is made under

that delegation for the purposes of that item.

(2)

The old delegation is taken, on and after the commencement of this

Schedule, to be a delegation of the power of the Chief Executive Officer

of Customs under section 273 of the Customs Act 1901 to make a

determination in respect of item 44 of Schedule 4 to the Customs Tariff

Act 1995 (as amended by this Act).

(3)

For goods imported into Australia before the commencement of this

Schedule (where the time for working out the rate of import duty on the

goods had occurred before that commencement), the old delegation is

also taken, on and after that commencement, to be a delegation of the

power of the Chief Executive Officer of Customs under section 273 of

the Customs Act 1901 to make a determination in respect of item 71 of

Schedule 4 to the Customs Tariff Act 1995 (as in force immediately

before that commencement).

(4)

The old determination is taken, on and after the commencement of this

Schedule, to be a determination in force for the purposes of item 44 of

Schedule 4 to the Customs Tariff Act 1995 (as amended by this Act).

8 Transitional--cheese and curd

(1)

This item applies to any of the following that is in force immediately

before the commencement of this Schedule:

(a) a delegation (the old delegation) under section 14 of the

Customs Administration Act 1985 of the power of the Chief

Executive Officer of Customs under section 273 of the

Customs Act 1901 to make a determination in respect of

item 62 of Schedule 4 to the Customs Tariff Act 1995;

(b) a determination (the old determination) that is made under

that delegation for the purposes of that item.

(2)

The old delegation is taken, on and after the commencement of this

Schedule, to be a delegation of the power of the Chief Executive Officer

of Customs under section 273 of the Customs Act 1901 to make a

Main amendments Schedule 1

Application, saving and transitional provisions Part 2

Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012 21

determination in respect of item 55 of Schedule 4 to the Customs Tariff

Act 1995 (as amended by this Act).

(3)

The old determination is taken, on and after the commencement of this

Schedule, to be a determination in force for the purposes of item 55 of

Schedule 4 to the Customs Tariff Act 1995 (as amended by this Act).

9 Transitional--authorised space projects

(1)

This item applies to an authorisation that is in force, immediately before

the commencement of this Schedule, for the purposes of item 69 of

Schedule 4 to the Customs Tariff Act 1995.

(2)

The authorisation is taken, on and after the commencement of this

Schedule, to be an authorisation in force for the purposes of item 41 of

Schedule 4 to that Act (as amended by this Act).

10 Saving--tradex orders

To avoid doubt, the amendment made by item 3 does not affect the

validity of a tradex order in force under the Tradex Scheme Act 1999

immediately before the commencement of this Schedule.

Schedule 2 Consequential amendments

Part 1 Amendments

22 Customs Tariff Amendment (Schedule 4) Bill 2012 No. , 2012

Schedule 2--Consequential amendments

Part 1--Amendments

A New Tax System (Goods and Services Tax) Act 1999

1 Subsection 42-5(1)

Omit "item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 23A, 23B, 24, 25A, 25B,

25C, 32A, 32B, 33A, 33B or 64", substitute "item 4, 10, 11, 15, 18, 21,

21A, 23, 24, 25, 26 or 27".

2 Paragraph 42-5(1A)(a)

Omit "item 34", substitute "item 22".

3 Paragraph 42-5(1C)(a)

Omit "item 1A, 1B, 1C, 1D, 1E, 5, 6, 9 or 16", substitute "item 1, 3, 7,

12, 13 or 29".

A New Tax System (Luxury Car Tax) Act 1999

4 Paragraph 7-10(3)(c)

Omit "item 4, 8, 15, 18A, 18B, 18C, 21 or 24", substitute "item 10, 11,

15, 18, 21 or 24".

A New Tax System (Wine Equalisation Tax) Act 1999

5 Subsection 7-15(1)

Omit "item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 24 or 33B", substitute

"item 10, 11, 15, 18, 21, 21A, 24 or 27".

Commonwealth of Australia Bills

CUSTOMS TARIFF AMENDMENT (SCHEDULE 4) BILL 2012