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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014-2015
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Export Charges (Imposition--Customs)
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 duties of customs, and for related
purposes
No. , 2015
Export Charges (Imposition--Customs) 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 .............................................................. 4
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 .............................................................. 6
14
Exemptions from charges .................................................................. 7
Part 4--Miscellaneous
8
15
Regulations ........................................................................................ 8
No. , 2015
Export Charges (Imposition--Customs) 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 duties of customs, and for related
3
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
Customs) Act 2015.
10
Part 1 Preliminary
Section 2
2
Export Charges (Imposition--Customs) 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--Customs) 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--Customs) 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 a duty of
12
customs within the meaning of section 55 of the Constitution.
13
8 Matters relating to amount of charges
14
(1) The regulations may prescribe a charge for the purposes of
15
subsection 7(1):
16
(a) by specifying an amount as the charge; or
17
(b) by specifying a method for calculating the amount of the
18
charge.
19
(2) Before the Governor-General makes regulations for the purposes of
20
subsection 7(1) prescribing a charge in relation to the export of
21
regulated goods, the Minister must be satisfied that the amount of
22
the charge is set at a level that is designed to recover no more than
23
the Commonwealth's likely costs in connection with the export of
24
the regulated goods.
25
9 Who is liable to pay charges
26
The regulations may prescribe one or more persons who are liable
27
to pay a specified charge prescribed for the purposes of
28
subsection 7(1).
29
Charges in relation to the export of regulated goods Part 2
Section 10
No. , 2015
Export Charges (Imposition--Customs) Bill 2015
5
Note:
For matters related to the collection of charges prescribed for the
1
purposes of subsection 7(1), see the Export Charges (Collection) Act
2
2015.
3
10 Exemptions from charges
4
The regulations may provide for exemptions from a charge
5
prescribed for the purposes of subsection 7(1).
6
Part 3 Charges in relation to regulated matters relating to the export of regulated goods
Section 11
6
Export Charges (Imposition--Customs) 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 is a duty of
12
customs within the meaning of section 55 of the Constitution.
13
12 Matters relating to amount of charges
14
(1) The regulations may prescribe a charge for the purposes of
15
subsection 11(1):
16
(a) by specifying an amount as the charge; or
17
(b) by specifying a method for calculating the amount of the
18
charge.
19
(2) Before the Governor-General makes regulations for the purposes of
20
subsection 11(1) prescribing a charge in relation to a regulated
21
matter relating to the export of regulated goods, the Minister must
22
be satisfied that the amount of the charge is set at a level that is
23
designed to recover no more than the Commonwealth's likely costs
24
in connection with the regulated matter.
25
13 Who is liable to pay charges
26
The regulations may prescribe one or more persons who are liable
27
to pay a specified charge prescribed for the purposes of
28
subsection 11(1).
29
Charges in relation to regulated matters relating to the export of regulated goods Part 3
Section 14
No. , 2015
Export Charges (Imposition--Customs) Bill 2015
7
Note:
For matters related to the collection of charges prescribed for the
1
purposes of subsection 11(1), see the Export Charges (Collection) Act
2
2015.
3
14 Exemptions from charges
4
The regulations may provide for exemptions from a charge
5
prescribed for the purposes of subsection 11(1).
6
Part 4 Miscellaneous
Section 15
8
Export Charges (Imposition--Customs) 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