2013-2014-2015 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

Imported Food Charges (Imposition--

General) Bill 2015 

 

No.      , 2015 

 

(Agriculture) 

 

 

 

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

relation to matters connected with the 

administration of the Imported Food Control Act 

1992, so far as those charges are neither duties of 

customs nor duties of excise, and for related 

purposes 

   

   

   

 

 

No.      , 2015 

Imported Food Charges (Imposition--General) Bill 2015 

i 

 

Contents 

Part 1--Preliminary

 

2

 

1 

Short title ........................................................................................... 2

 

2 

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

 

3 

Act binds the Crown .......................................................................... 3

 

4 

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

 

5 

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

 

Part 2--Charges

 

4

 

6 

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

 

7 

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

 

8 

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

 

9 

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

 

Part 3--Miscellaneous

 

6

 

10 

Regulations ........................................................................................ 6

 

 

 

 

No.      , 2015 

Imported Food Charges (Imposition--General) Bill 2015 

1 

 

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

1 

relation to matters connected with the 

2 

administration of the Imported Food Control Act 

3 

1992, so far as those charges are neither duties of 

4 

customs nor duties of excise, and for related 

5 

purposes 

6 

The Parliament of Australia enacts: 

7 

   

Part 1  Preliminary 

   

 

Section 1 

 

2 

Imported Food Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 1--Preliminary 

1 

   

2 

1  Short title 

3 

 

  This Act may be cited as the Imported Food Charges (Imposition--

4 

General) Act 2015. 

5 

2  Commencement 

6 

 

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

7 

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

8 

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

9 

according to its terms. 

10 

 

11 

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 

10 

The later of: 

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

the Royal Assent; and 

(b) immediately after the commencement of 

the Imported Food 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 

12 

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

13 

this Act. 

14 

 

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

15 

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

16 

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

17 

   

Preliminary  Part 1 

   

 

Section 3 

 

No.      , 2015 

Imported Food Charges (Imposition--General) Bill 2015 

3 

 

3  Act binds the Crown 

1 

 

  This Act binds the Crown in each of its capacities. 

2 

4  Extension to certain external Territories 

3 

 

  This Act does not extend to the Territory of Christmas Island or the 

4 

Territory of Cocos (Keeling) Islands unless the Imported Food 

5 

Control Act 1992 extends to that Territory. 

6 

5  Act does not impose tax on property of a State 

7 

 

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

8 

to a State. 

9 

 

(2)  In this section: 

10 

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

11 

in section 114 of the Constitution. 

12 

   

Part 2  Charges 

   

 

Section 6 

 

4 

Imported Food Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 2--Charges 

1 

   

2 

6  Imposition of charges 

3 

 

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

4 

matter connected with the administration of the Imported Food 

5 

Control Act 1992. 

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 

prescribed matter, and a single charge may be prescribed in 

10 

relation to 2 or more prescribed 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 

7  Matters relating to amount of charges 

15 

 

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

16 

subsection 6(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 6(1) prescribing a charge in relation to a prescribed 

22 

matter connected with the administration of the Imported Food 

23 

Control Act 1992, the Minister must be satisfied that the amount of 

24 

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

25 

the Commonwealth's likely costs in connection with the prescribed 

26 

matter. 

27 

   

Charges  Part 2 

   

 

Section 8 

 

No.      , 2015 

Imported Food Charges (Imposition--General) Bill 2015 

5 

 

8  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 6(1). 

4 

Note: 

For matters related to the collection of charges prescribed for the 

5 

purposes of subsection 6(1), see the Imported Food Charges 

6 

(Collection) Act 2015. 

7 

9  Exemptions from charges 

8 

 

  The regulations may provide for exemptions from a charge 

9 

prescribed for the purposes of subsection 6(1). 

10 

   

Part 3  Miscellaneous 

   

 

Section 10 

 

6 

Imported Food Charges (Imposition--General) Bill 2015 

No.      , 2015 

 

Part 3--Miscellaneous 

1 

   

2 

10  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