2013-2014-2015 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

Export Charges (Imposition--General) 

Bill 2015 

 

No.      , 2015 

 

(Agriculture) 

 

 

 

A Bill for an Act to impose, as taxes, charges 

relating to the export of goods, so far as those 

charges are neither duties of customs nor duties of 

excise, and for related purposes 

   

   

   

 

 

No.      , 2015 

Export Charges (Imposition--General) Bill 2015 

i 

 

Contents 

Part 1--Preliminary

 

1

 

1 

Short title ........................................................................................... 1

 

2 

Commencement ................................................................................. 2

 

3 

Act binds the Crown .......................................................................... 2

 

4 

Extension to certain external Territories ............................................ 3

 

5 

Definitions ......................................................................................... 3

 

6 

Act does not impose tax on property of a State ................................. 3

 

Part 2--Charges in relation to the export of regulated goods

 

4

 

7 

Imposition of charges ......................................................................... 4

 

8 

Matters relating to amount of charges................................................ 4

 

9 

Who is liable to pay charges .............................................................. 5

 

10 

Exemptions from charges .................................................................. 5

 

Part 3--Charges in relation to regulated matters relating to the 

export of regulated goods

 

6

 

11 

Imposition of charges ......................................................................... 6

 

12 

Matters relating to amount of charges................................................ 6

 

13 

Who is liable to pay charges .............................................................. 7

 

14 

Exemptions from charges .................................................................. 7

 

Part 4--Miscellaneous

 

8

 

15 

Regulations ........................................................................................ 8

 

 

 

 

No.      , 2015 

Export Charges (Imposition--General) Bill 2015 

1 

 

A Bill for an Act to impose, as taxes, charges 

1 

relating to the export of goods, so far as those 

2 

charges are neither duties of customs nor duties of 

3 

excise, and for related purposes 

4 

The Parliament of Australia enacts: 

5 

Part 1--Preliminary 

6 

   

7 

1  Short title 

8 

 

  This Act may be cited as the Export Charges (Imposition--

9 

General) Act 2015. 

10 

   

Part 1  Preliminary 

   

 

Section 2 

 

2 

Export Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

2  Commencement 

1 

 

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

2 

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

3 

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

4 

according to its terms. 

5 

 

6 

Commencement information 

Column 1 

Column 2 

Column 3 

Provisions 

Commencement 

Date/Details 

1.  Sections 1 and 

2 and anything in 

this Act not 

elsewhere covered 

by this table 

The day this Act receives the Royal Assent. 

 

2.  Sections 3 to 

15 

The later of: 

(a) the start of the day after this Act receives 

the Royal Assent; and 

(b) immediately after the commencement of 

the Export Charges (Collection) Act 

2015. 

However, the provisions do not commence 

at all if the event mentioned in paragraph (b) 

does not occur. 

 

Note: 

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

7 

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

8 

this Act. 

9 

 

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

10 

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

11 

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

12 

3  Act binds the Crown 

13 

 

  This Act binds the Crown in each of its capacities. 

14 

   

Preliminary  Part 1 

   

 

Section 4 

 

No.      , 2015 

Export Charges (Imposition--General) Bill 2015 

3 

 

4  Extension to certain external Territories 

1 

 

(1)  This Act extends to the Territory of Cocos (Keeling) Islands and 

2 

the Territory of Christmas Island. 

3 

 

(2)  The regulations may extend this Act to any other external Territory 

4 

that is prescribed by the regulations. 

5 

5  Definitions 

6 

 

  In this Act: 

7 

regulated goods means: 

8 

 

(a)  goods that are prescribed by the regulations to be regulated 

9 

goods for the purposes of subsection 7(1); or 

10 

 

(b)  goods that are prescribed by the regulations to be regulated 

11 

goods for the purposes of subsection 11(1). 

12 

regulated matter means a matter that is prescribed by the 

13 

regulations to be a regulated matter for the purposes of 

14 

subsection 11(1). 

15 

6  Act does not impose tax on property of a State 

16 

 

(1)  This Act does not impose a tax on property of any kind belonging 

17 

to a State. 

18 

 

(2)  In this section: 

19 

property of any kind belonging to a State has the same meaning as 

20 

in section 114 of the Constitution. 

21 

   

Part 2  Charges in relation to the export of regulated goods 

   

 

Section 7 

 

4 

Export Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 2--Charges in relation to the export of 

1 

regulated goods 

2 

   

3 

7  Imposition of charges 

4 

 

(1)  The regulations may prescribe a charge in relation to the export of 

5 

regulated goods. 

6 

 

(2)  The charges prescribed for the purposes of subsection (1) are 

7 

imposed as taxes. 

8 

 

(3)  Two or more charges may be prescribed in relation to the same 

9 

regulated goods, and a single charge may be prescribed in relation 

10 

to 2 or more kinds of regulated goods. 

11 

 

(4)  This section imposes a charge only so far as that charge is neither a 

12 

duty of customs nor a duty of excise within the meaning of 

13 

section 55 of the Constitution. 

14 

8  Matters relating to amount of charges 

15 

 

(1)  The regulations may prescribe a charge for the purposes of 

16 

subsection 7(1): 

17 

 

(a)  by specifying an amount as the charge; or 

18 

 

(b)  by specifying a method for calculating the amount of the 

19 

charge. 

20 

 

(2)  Before the Governor-General makes regulations for the purposes of 

21 

subsection 7(1) prescribing a charge in relation to the export of 

22 

regulated goods, the Minister must be satisfied that the amount of 

23 

the charge is set at a level that is designed to recover no more than 

24 

the Commonwealth's likely costs in connection with the export of 

25 

the regulated goods. 

26 

   

Charges in relation to the export of regulated goods  Part 2 

   

 

Section 9 

 

No.      , 2015 

Export Charges (Imposition--General) Bill 2015 

5 

 

9  Who is liable to pay charges 

1 

 

  The regulations may prescribe one or more persons who are liable 

2 

to pay a specified charge prescribed for the purposes of 

3 

subsection 7(1). 

4 

Note: 

For matters related to the collection of charges prescribed for the 

5 

purposes of subsection 7(1), see the Export Charges (Collection) Act 

6 

2015. 

7 

10  Exemptions from charges 

8 

 

  The regulations may provide for exemptions from a charge 

9 

prescribed for the purposes of subsection 7(1). 

10 

   

Part 3  Charges in relation to regulated matters relating to the export of regulated goods 

   

 

Section 11 

 

6 

Export Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 3--Charges in relation to regulated matters 

1 

relating to the export of regulated goods 

2 

   

3 

11  Imposition of charges 

4 

 

(1)  The regulations may prescribe a charge in relation to a regulated 

5 

matter relating to the export of regulated goods. 

6 

 

(2)  The charges prescribed for the purposes of subsection (1) are 

7 

imposed as taxes. 

8 

 

(3)  Two or more charges may be prescribed in relation to the same 

9 

regulated matter, and a single charge may be prescribed in relation 

10 

to 2 or more regulated matters. 

11 

 

(4)  This section imposes a charge only so far as that charge is neither a 

12 

duty of customs nor a duty of excise within the meaning of 

13 

section 55 of the Constitution. 

14 

12  Matters relating to amount of charges 

15 

 

(1)  The regulations may prescribe a charge for the purposes of 

16 

subsection 11(1): 

17 

 

(a)  by specifying an amount as the charge; or 

18 

 

(b)  by specifying a method for calculating the amount of the 

19 

charge. 

20 

 

(2)  Before the Governor-General makes regulations for the purposes of 

21 

subsection 11(1) prescribing a charge in relation to a regulated 

22 

matter relating to the export of regulated goods, the Minister must 

23 

be satisfied that the amount of the charge is set at a level that is 

24 

designed to recover no more than the Commonwealth's likely costs 

25 

in connection with the regulated matter. 

26 

   

Charges in relation to regulated matters relating to the export of regulated goods  Part 3 

   

 

Section 13 

 

No.      , 2015 

Export Charges (Imposition--General) Bill 2015 

7 

 

13  Who is liable to pay charges 

1 

 

  The regulations may prescribe one or more persons who are liable 

2 

to pay a specified charge prescribed for the purposes of 

3 

subsection 11(1). 

4 

Note: 

For matters related to the collection of charges prescribed for the 

5 

purposes of subsection 11(1), see the Export Charges (Collection) Act 

6 

2015. 

7 

14  Exemptions from charges 

8 

 

  The regulations may provide for exemptions from a charge 

9 

prescribed for the purposes of subsection 11(1). 

10 

   

Part 4  Miscellaneous 

   

 

Section 15 

 

8 

Export Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 4--Miscellaneous 

1 

   

2 

15  Regulations 

3 

 

  The Governor-General may make regulations prescribing matters: 

4 

 

(a)  required or permitted by this Act to be prescribed; or 

5 

 

(b)  necessary or convenient to be prescribed for carrying out or 

6 

giving effect to this Act. 

7