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2013-2014-2015
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
EXPORT CHARGES (IMPOSITION--GENERAL) BILL 2015
EXPORT CHARGES (IMPOSITION--CUSTOMS) BILL 2015
EXPORT CHARGES (IMPOSITION--EXCISE) BILL 2015
EXPLANATORY MEMORANDUM
(Circulated by authority of the Minister for Agriculture, the Hon. Barnaby Joyce MP)
EXPORT CHARGES (IMPOSITION--GENERAL) BILL 2015
EXPORT CHARGES (IMPOSITION--CUSTOMS) BILL 2015
EXPORT CHARGES (IMPOSITION--EXCISE) BILL 2015
General Outline
The Export Charges (Imposition--General) Bill 2015, the Export Charges
(Imposition--Customs) Bill 2015 and the Export Charges (Imposition--Excise) Bill
2015 (the imposition bills) align Australia's export certification system with an
efficient and effective cost recovery model which is consistent with the Australian
Government Cost Recovery Guidelines. Authority to collect charges imposed under
the imposition bills is provided by the Export Charges (Collection) Bill 2015.
The export of certain goods are managed under the Export Control Act 1982 (Export
Control Act) and the Australian Meat and Livestock Industry Act 1997 (AMLI Act).
These Acts and other supporting legislation provide the basis for ensuring that certain
exports such as meat, seafood, dairy, plant products, non-prescribed goods and live
animals meet the requirements of importing countries.
The Department of Agriculture (department) monitors operational policy and systems
to ensure compliance with Australian export controls and any additional importing
country requirements. This is achieved by undertaking inspection, audit and
certification activities to ensure that the production, storage, handling and
transportation of meat, seafood, dairy, plant products, non-prescribed goods and live
animals intended for export comply with the conditions of the Australian export
controls and any additional requirements imposed by an importing country.
These activities serve to maintain the eligibility of commodities for export from
Australia and ensure that market access is maintained. The department also issues
permits, health certification and other documentation necessary to confirm
compliance with the export control orders and any additional importing country
requirements.
Monitoring compliance with export legislation comes at a cost. The Australian
Government Cost Recovery Guidelines state that agencies should set charges to
recover some or all the costs of activities that they provide. These charges should
reflect the costs of providing the activity and should generally be imposed as a fee or,
where efficient, as a levy.
The imposition bills are part of a legislative package that is designed purely as a cost
recovery mechanism. This package is needed to recover costs under both the Export
Control Act and the AMLI Act. Existing export charging legislation is complex and
allows for the recovery of charges in relation to the Export Control Act only.
This package of bills will ensure that appropriate cost recovery mechanisms are in
place for all export related activities. It provides a modern drafting framework for
applying cost recovery levies that can be used to recover costs across all agricultural
exports.
1
This legislation will ensure that the costs of administering the export system can be
recovered appropriately across the supply chain of all exporters of live animals and
reproductive material. This will ensure that the very high fees that are paid by some
live animal exporters, to recover these costs, can be lowered. These changes are
supported by live animal exporters but are not possible under the current charging
legislation.
The imposition bills will not impose any charges or have any financial impacts. It will
create an appropriate legal structure for the recovery of costs through the imposition
of charges, as a cost recovery levy, rather than a cost recovery fee. Levies will be used
to recover costs of activities provided to a group of exporters. This legislation will sit
alongside the existing legislative mechanism to impose cost recovery fees that apply
to those activities provided to persons who export or deal with exported regulated
goods.
In time, the charges that sit in the existing export charging legislation can be
transferred across to create a consistent charging structure for all export commodities.
Export Charges (Imposition--General) Bill 2015
The Export Charges (Imposition--General) Bill 2015 enables cost recovery of
corporate and supporting export certification activities provided to those persons that
export or deal with regulated exported goods. These include the recovery of costs for
activities such as programme management and administration, verification, risk and
incident management where the charge is neither a duty of customs or excise within
the meaning of section 55 of the Constitution.
The Bill is enabling and mechanistic in character. It does not itself set the amount of
the charges and will not impose any financial impacts. The Bill authorises the
imposition of charges in relation to matters connected with the administration of
export activities. These regulated matters will be prescribed in the delegated
legislation. The amount of the cost recovery charges and who is liable to pay them
will also be set in delegated legislation. Setting the charges through delegated
legislation will allow the Minister for Agriculture to make appropriate and timely
adjustments to the charges, avoiding future over or under recoveries.
The Bill also includes a safeguard regarding the amounts of the charges that can be
authorised. Before the Governor-General makes a regulation to set the charges, the
Minister for Agriculture must be satisfied that the amount of the charge is set at a
level that is designed to recover no more than the Commonwealth's likely costs. This
will provide exporters with confidence that the government will not over recover the
costs of its export certification activities. It will also ensure compliance with the
Australian Government Cost Recovery Guidelines.
Export Charges (Imposition--Customs) Bill 2015
The Export Charges (Imposition--Customs) Bill 2015 enables cost recovery of
corporate and supporting export certification activities provided to persons that export
or deal with regulated exported goods. These include the recovery of costs for
activities, such as programme management and administration, verification, risk and
incident management where a charge is considered a duty of customs as defined by
section 55 of the Constitution.
2
The Bill is enabling and mechanistic in character. Its provisions mirror the Export
Charges (Imposition--General) Bill 2015 in operative function and effect.
Export Charges (Imposition--Excise) Bill 2015
The Export Charges (Imposition--Excise) Bill 2015 enables cost recovery of
corporate and supporting export certification activities provided to persons that export
or deal with regulated exported goods. These include the recovery of costs for
activities such as programme management and administration, verification, risk and
incident management where a charge is considered a duty of excise as defined by
section 55 of the Constitution.
The Bill is enabling and mechanistic in character. Its provisions mirror the Export
Charges (Imposition--General) Bill 2015 in operative function and effect.
Financial Impact Statement
The imposition bills have no financial impact on the Commonwealth or persons who
export or deal with exported regulated goods. The imposition bills do not set the
amount of the charges and will not impose any financial impacts.
3
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011
Export Charges (Imposition--General) Bill 2015
This Bill is compatible with the human rights and freedoms recognised or declared in
the international instruments listed in section 3 of the Human Rights (Parliamentary
Scrutiny) Act 2011.
Overview of the Bill
The Export Charges (Imposition--General) Bill 2015 enables cost recovery of
activities that provide benefits to users of the export system-particularly the recovery
of costs for programme management and administration, verification, risk and
incident management activities.
The export of certain goods are managed under the Export Control Act and the AMLI
Act. These Acts and other supporting legislation provide the basis for ensuring that
certain exports such as meat, dairy, fish, plant products and live animals meet the
requirements of importing countries.
The department monitors operational policy and systems to ensure compliance with
Australian export controls and any additional importing country requirements. This is
achieved by undertaking inspection, audit and certification activities to ensure that the
production, storage, handling and transportation of goods intended for export comply
with the conditions of the Australian export controls and any additional requirements
imposed by an importing country.
The department also issues permits, health certification and other documentation
necessary to confirm compliance with the export control orders and any additional
importing country requirements. These activities serve to maintain the eligibility of
commodities for export from Australia and ensure that market access is maintained.
The Australian Government Cost Recovery Guidelines state that agencies should set
charges to recover some or all of the costs of activities that they provide. These
charges should reflect the costs of providing the activity and should generally be
imposed as a fee or, where efficient, as a levy.
The Bill is enabling and mechanistic in character. It does not itself set the amount of
the charges and will not impose any financial impacts. The amount of the cost
recovery charges and who is liable to pay them will be set in regulation under the Bill.
Human rights implications
This Bill does not engage any of the applicable rights or freedoms.
4
Conclusion
This Bill is compatible with human rights as it does not engage any human rights
issues.
Minister for Agriculture
the Hon. Barnaby Joyce MP
5
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011
Export Charges (Imposition--Customs) Bill 2015
This Bill is compatible with the human rights and freedoms recognised or declared in
the international instruments listed in section 3 of the Human Rights (Parliamentary
Scrutiny) Act 2011.
Overview of the Bill
The Export Charges (Imposition--Customs) Bill 2015 enables cost recovery of
activities that provide benefits to users of the export system-particularly the recovery
of costs for programme management and administration, verification, risk and
incident management activities.
The export of certain goods are managed under the Export Control Act and the AMLI
Act. These Acts and other supporting legislation provide the basis for ensuring that
certain exports such as meat, dairy, fish, plant products and live animals meet the
requirements of importing countries.
The department monitors operational policy and systems to ensure compliance with
Australian export controls and any additional importing country requirements. This is
achieved by undertaking inspection, audit and certification activities to ensure that the
production, storage, handling and transportation of goods intended for export comply
with the conditions of the Australian export controls and any additional requirements
imposed by an importing country.
The department also issues permits, health certification and other documentation
necessary to confirm compliance with the export control orders and any additional
importing country requirements. These activities serve to maintain the eligibility of
commodities for export from Australia and ensure that market access is maintained.
The Australian Government Cost Recovery Guidelines state that agencies should set
charges to recover some or all the costs of activities that they provide. These charges
should reflect the costs of providing the activity and should generally be imposed as a
fee or, where efficient, as a levy.
The Bill is enabling and mechanistic in character. It does not itself set the amount of
the charges and will not impose any financial impacts. The amount of the cost
recovery charges and who is liable to pay them will be set in regulation under the Bill.
Human rights implications
This Bill does not engage any of the applicable rights or freedoms.
6
Conclusion
This Bill is compatible with human rights as it does not engage any human rights
issues.
Minister for Agriculture
the Hon. Barnaby Joyce MP
7
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011
Export Charges (Imposition--Excise) Bill 2015
This Bill is compatible with the human rights and freedoms recognised or declared in
the international instruments listed in section 3 of the Human Rights (Parliamentary
Scrutiny) Act 2011.
Overview of the Bill
The Export Charges (Imposition--Excise) Bill 2015 enables cost recovery of
activities that provide benefits to users of the export system-particularly the recovery
of costs for programme management and administration, verification, risk and
incident management activities.
The export of certain goods are managed under the Export Control Act and the AMLI
Act. These Acts and other supporting legislation provide the basis for ensuring that
certain exports such as meat, dairy, fish, plant products and live animals meet the
requirements of importing countries.
The department monitors operational policy and systems to ensure compliance with
Australian export controls and any additional importing country requirements. This is
achieved by undertaking inspection, audit and certification activities to ensure that the
production, storage, handling and transportation of goods intended for export comply
with the conditions of the Australian export controls and any additional requirements
imposed by an importing country.
The department also issues permits, health certification and other documentation
necessary to confirm compliance with the export control orders and any additional
importing country requirements. These activities serve to maintain the eligibility of
commodities for export from Australia and ensure that market access is maintained.
The Australian Government Cost Recovery Guidelines state that agencies should set
charges to recover some or all the costs of activities that they provide. These charges
should reflect the costs of providing the activity and should generally be imposed as a
fee or, where efficient, as a levy.
The Bill is enabling and mechanistic in character. It does not itself set the amount of
the charges and will not impose any financial impacts. The amount of the cost
recovery charges and who is liable to pay them will be set in regulation under the Bill.
Human rights implications
This Bill does not engage any of the applicable rights or freedoms.
8
Conclusion
This Bill is compatible with human rights as it does not engage any human rights
issues.
Minister for Agriculture
the Hon. Barnaby Joyce MP
9
Notes on clauses
Export Charges (Imposition--General) Bill 2015
Part 1--Preliminary
Clause 1 Short title
This clause provides that the Bill, when enacted, may be cited as the Export Charges
(Imposition--General) Act 2015.
Clause 2 Commencement
This clause provides for the commencement of sections 1 and 2 of the Bill on the day
it receives Royal Assent. Sections 3 to 15 come into effect the day after the Bill
receives Royal Assent, or immediately after the commencement of section 3 of the
Export Charges (Collection) Act 2015, whichever is the latter.
These commencement provisions ensure a charge can only be imposed when
legislation is in place to allow for the collection of that charge.
Clause 3 Bill binds the Crown
This clause provides that the Bill will bind the Crown in each of its capacities. This
means that the Commonwealth and state and territory governments will be bound to
comply with the provisions of the Bill.
Clause 4 Extension to certain external Territories
This clause provides that the Bill will extend to the Territory of Cocos (Keeling)
Islands and the Territory of Christmas Island. Regulations may be made that extend
the Bill to other external territories. The Parliament will have the opportunity to
scrutinise the extension of the Bill when the enabling regulations are tabled in each
House of Parliament.
Clause 5 Definitions
This clause provides the definitions for key terms used in the Bill.
Regulated goods
A regulated good means goods that are prescribed by the regulations that are subject
to the imposition of charges, this could be in relation to a good or a matter relating to
the export of the good.
Regulated matter
A regulated matter means a matter that is prescribed by the regulations to be subject to
the imposition of charges.
Clause 6 Bill does not impose tax on property of a state
This clause ensures that charges imposed under the Bill are not taken to be imposed
on property of any kind belonging to a state.
Should a question arise whether certain charges would amount to taxation imposed on
property belonging to a state, subclause 5(2) clarifies that 'property of any kind
belonging to a State' has the same meaning as in section 114 of the Constitution.
10
Part 2--Charges in relation to the export of regulated goods
Clause 7 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to the export of
regulated goods, rather than in relation to a matter that is related to that good. It
provides for regulations to prescribe a charge based on a metric such as quantity,
weight or volume of a regulated good to be exported. These regulated goods to which
the charge will apply will be prescribed in the delegated legislation. The charge will
reflect the costs of corporate activities and supporting export activities provided by
the Commonwealth such as, but not limited to, programme management and
administration, verification, risk and incident management activities.
Charges imposed under this Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same regulated
good or a single charge may cover two or more regulated goods. This will provide the
department with sufficient flexibility to ensure that any charges allow for the efficient
recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge is neither a duty
of customs or excise within the meaning of section 55 of the Constitution. This is
because individual matters of taxation are required to be included in separate pieces of
legislation, consistent with the Constitution.
Clause 8 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export activities change. This will
also help to minimise over or under recoveries.
Subclause 8(2) provides that before the Governor-General makes a regulation, under
subclause 7(1), prescribing a charge in relation to a regulated good, the Minister for
Agriculture must be satisfied that the amounts of charges are set at a level that is
designed to recover no more than the likely cost to the Commonwealth in connection
with the export of the regulated good.
This ministerial oversight provides assurance, to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth in connection with the matter. Any charges set out in the regulations
will be consistent with the Australian Government Cost Recovery Guidelines.
Clause 9 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons that export or deal with exported regulated goods may be liable
to pay a particular charge or charges prescribed under the Bill.
11
Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export activities as operational practices evolve. This will
also ensure that the charges are consistent with the Australian Government Cost
Recovery Guidelines.
Clause 10 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying exemption from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to exemptions as
required.
Part 3--Charges in relation to regulated matters relating to the export of
regulated goods
Clause 11 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to regulated
matters relating to the export of regulated goods. These regulated matters will be
prescribed in delegated legislation and will reflect the costs of corporate activities and
supporting export activities provided by the department such as programme
management and administration, verification, risk and incident management activities.
Charges imposed under the Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same regulated
matter or a single charge may cover two or more regulated matters. This will provide
the department with sufficient flexibility to ensure that any charges allow for the
efficient recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge is neither a duty
of customs or excise within the meaning of section 55 of the Constitution. This is
because individual matters of taxation are required to be included in separate pieces of
legislation, consistent with the Constitution.
Clause 12 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export activities change. This will
also help minimise over or under recovery.
Subclause 12(2) provides that before the Governor-General makes a regulation under
subclause 11(1) prescribing a charge in relation to a regulated matter, the Minister
must be satisfied that the amounts of charges are set at a level that is designed to
12
recover no more than the likely cost to the Commonwealth in connection with the
regulated matter.
This ministerial oversight provides assurance to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth. Any charges set out in the regulations will be consistent with the
Australian Government Cost Recovery Guidelines.
Clause 13 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons may be liable to pay a particular charge or charges prescribed
under the Bill.
Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export service as operational practices evolve. This will also
ensure that the charges are consistent with the Australian Government Cost Recovery
Guidelines.
Clause14 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying who is exempt from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to the exemptions as
required.
Part 4--Miscellaneous
Clause 15 Regulations
This clause permits the Governor-General to make regulations to prescribe any
matters required or permitted, necessary or convenient to carry out or give effect to
the Export Charges (Imposition--General) Act 2015.
13
Notes on clauses
Export Charges (Imposition--Customs) Bill 2015
Part 1--Preliminary
Clause 1 Short title
This clause provides that the Bill, when enacted, may be cited as the
Export Charges (Imposition--Customs) Act 2015.
Clause 2 Commencement
This clause provides for the commencement of sections 1 and 2 of the Bill on the day
it receives Royal Assent. Sections 3 to 15 come into effect the day after the Bill
receives Royal Assent, or immediately after the commencement of section 3 of the
Export Charges (Collection) Act 2015, whichever is the later.
These commencement provisions ensure a charge can only be imposed when
legislation is in place to allow for the collection of that charge.
Clause 3 Bill binds the Crown
This clause provides that the Bill will bind the Crown in each of its capacities. This
means that the Commonwealth and state and territory governments will be bound to
comply with the provisions of the Bill.
Clause 4 Extension to certain external Territories
This clause provides that the Bill will extend to the Territory of Cocos (Keeling)
Islands and the Territory of Christmas Island. Regulations may be made that extend
the Bill to other external territories. The Parliament will have the opportunity to
scrutinise the extension of the Bill when the enabling regulations are tabled in each
House of Parliament.
Clause 5 Definitions
This clause provides the definitions for key terms used in the Bill.
Regulated good
A regulated good means goods that are prescribed by the regulations that are subject
to the imposition of charges, this could be in relation to a good or a matter relating to
the export of the good.
Regulated matter
A regulated matter means a matter that is prescribed by the regulations to be subject to
the imposition of charges.
Clause 6 Bill does not impose tax on property of a state
This clause ensures that charges imposed under the Bill are not taken to be imposed
on property of any kind belonging to a state.
Should a question arise whether certain charges would amount to taxation imposed on
property belonging to a state, subclause 5(2) clarifies that 'property of any kind
belonging to a State' has the same meaning as in section 114 of the Constitution.
14
Part 2--Charges in relation to the export of regulated goods
Clause 7 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to the export of
regulated goods, rather than in relation to a matter that is related to that regulated
good. It provides for regulations to prescribe a charge based on a metric such as
quantity, weight or volume of regulated goods to be exported. These regulated goods
to which the charge will apply will be prescribed in the delegated legislation. The
charge will reflect the costs of corporate activities and supporting export activities
provided by the department, such as, but not limited to, programme management and
administration, verification, risk and incident management activities.
Charges imposed under the Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same regulated
good or a single charge may cover two or more regulated goods. This will provide the
department with sufficient flexibility to ensure that any charges allow for the efficient
recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge is a duty of
customs within the meaning of section 55 of the Constitution. This is because
individual matters of taxation are required to be included in separate pieces of
legislation, consistent with the Constitution.
Clause 8 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export activities change. This will
also help to minimise over or under recoveries.
Subclause 8(2) provides that before the Governor-General makes a regulation, under
clause 7, prescribing a charge in relation to a regulated good, the Minister for
Agriculture must be satisfied that the amounts of charges are set at a level that is
designed to recover no more than the likely cost to the Commonwealth in connection
with the export of the prescribed regulated good.
This ministerial oversight provides assurance to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth in connection with the matter. Any charges set out in the regulations
will be consistent with the Australian Government Cost Recovery Guidelines.
Clause 9 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons may be liable to pay a particular charge or charges prescribed
under the Bill.
15
Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export service as operational practices evolve. This will also
ensure that the charges are consistent with the Australian Government Cost Recovery
Guidelines.
Clause 10 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying exemption from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to exemptions as
required.
Part 3--Charges in relation to regulated matters relating to the export of
regulated goods
Clause 11 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to regulated
matters relating to the export of regulated goods. These regulated matters will be
prescribed in the delegated legislation and will reflect the costs of corporate activities
and supporting export activities provided by the department, such as, but not limited
to programme management and administration, verification, risk and incident
management activities.
Charges imposed under the Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same regulated
matter or a single charge may cover two or more regulated matters. This will provide
the department with sufficient flexibility to ensure that any charges allow for the
efficient recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge is a duty of
customs within the meaning of section 55 of the Constitution. This is because
individual matters of taxation are required to be included in separate pieces of
legislation, consistent with the Constitution.
Clause 12 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export activities change. This will
also help to minimise over or under recoveries.
Subclause 12(2) provides that before the Governor-General makes a regulation under
subclause 11(1) prescribing a charge in relation to a matter, the Minister must be
16
satisfied that the amounts of charges are set at a level that is designed to recover no
more than the likely cost to the Commonwealth in connection with the matter.
This ministerial oversight provides assurance to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth in connection with the matter. Any charges set out in the regulations
will be consistent with the Australian Government Cost Recovery Guidelines.
Clause 13 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons may be liable to pay a particular charge or charges prescribed
under the Bill.
Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export service as operational practices evolve. This will also
ensure that the charges are consistent with the Australian Government Cost Recovery
Guidelines.
Clause 14 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying exemption from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to exemptions as
required.
Part 4--Miscellaneous
Clause 15 Regulations
This clause permits the Governor-General to make regulations to prescribe any
matters required or permitted, necessary or convenient to carry out or give effect to
the Export Charges (Imposition--Customs) Act 2015.
17
Notes on clauses
Export Charges (Imposition--Excise) Bill 2015
Part 1--Preliminary
Clause 1 Short title
This clause provides that the Bill, when enacted, may be cited as the Export Charges
(Imposition--Excise) Act 2015.
Clause 2 Commencement
This clause provides for the commencement of sections 1 and 2 of the Bill on the day
it receives Royal Assent. Sections 3 to 15 come into effect the day after the Bill
receives Royal Assent, or immediately after the commencement of section 3 of the
Export Charges (Collection) Act 2015, whichever is the latter.
These commencement provisions ensure a charge can only be imposed when
legislation is in place to allow for the collection of that charge.
Clause 3 Bill binds the Crown
This clause provides that the Bill will bind the Crown in each of its capacities. This
means that the Commonwealth and state and territory governments will be bound to
comply with the provisions of the Bill.
Clause 4 Extension to certain external Territories
This clause provides that the Bill will extend to the Territory of Cocos (Keeling)
Islands and the Territory of Christmas Island. Regulations may be made that extend
the Bill to other external territories. The Parliament will have the opportunity to
scrutinise the extension of the Bill when the enabling regulations are tabled in each
House of Parliament.
Clause 5 Definitions
This clause provides the definitions for key terms used in the Bill.
Regulated goods
A regulated good means goods that are prescribed by the regulations that are subject
to the imposition of charges, this could be in relation to a good or a matter relating to
the export of the good.
Regulated matters
A regulated matter means a matter that is prescribed by the regulations to be subject to
the imposition of charges.
Clause 6 Bill does not impose tax on property of a state
This clause ensures that charges imposed under the Bill are not taken to be imposed
on property of any kind belonging to a state.
Should a question arise whether certain charges would amount to taxation imposed on
property belonging to a state, subclause 5(2) clarifies that 'property of any kind
belonging to a State' has the same meaning as in section 114 of the Constitution.
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Part 2--Charges in relation to the export of regulated goods
Clause 7 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to the export of
regulated goods, rather than in relation to a matter that is related to that regulated
good. It provides for regulations to prescribe a charge based on a metric such as
quantity, weight or volume of regulated goods to be exported. These regulated goods
to which the charge will apply will be prescribed in the delegated legislation. The
charge will reflect the costs of corporate activities and supporting export activities
provided by the department such as programme management and administration,
verification, risk and incident management activities
Charges imposed under the Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same regulated
good or a single charge may cover two or more regulated goods. This will provide the
department with sufficient flexibility to ensure that any charges allow for the efficient
recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge a duty of excise
within the meaning of section 55 of the Constitution. This is because individual
matters of taxation are required to be included in separate pieces of legislation,
consistent with the Constitution.
Clause 8 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export activities change. This will
also help to minimise over or under recoveries.
Subclause 7(2) provides that before the Governor-General makes a regulation, under
clause 6, prescribing a charge in relation to a regulated good, the Minister for
Agriculture must be satisfied that the amounts of charges are set at a level that is
designed to recover no more than the likely cost to the Commonwealth in connection
with the export of the regulated good.
This ministerial oversight provides assurance, to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth in connection with the matter. Any charges set out in the regulations
will be consistent with the Australian Government Cost Recovery Guidelines.
Clause 9 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons may be liable to pay a particular charge or charges prescribed
under the Bill.
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Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export service as operational practices evolve. This will also
ensure that the charges are consistent with the Australian Government Cost Recovery
Guidelines.
Clause 10 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying exemption from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to exemptions as
required.
Part 3--Charges in relation to regulated matters relating to the export of
regulated goods
Clause 11 Imposition of charges
This clause permits the Commonwealth to impose charges in relation to regulated
matters relating to the export of regulated goods. These regulated matters will be
prescribed in delegated legislation and will reflect the costs of corporate activities and
supporting export activities provided by the department such as programme
management and administration, verification, risk and incident management activities.
Charges imposed under the Bill are imposed as taxes only for the purposes of cost
recovery. Two or more charges may be prescribed in relation to the same matter or a
single charge may cover two or more regulated matters. This will provide the
department with sufficient flexibility to ensure that any charges allow for the efficient
recovery of the costs of specified activities.
Charges imposed under this Bill are only valid insofar as the charge is a duty of excise
within the meaning of section 55 of the Constitution. This is because individual
matters of taxation are required to be included in separate pieces of legislation,
consistent with the Constitution.
Clause 12 Matters relating to amount of charges
This clause allows for regulations to prescribe charges by specifying an amount as the
charge or by specifying a method for calculating the amount of a charge.
Specifying the amount of a charge or the method for calculating the amount of a
charge in regulations, as opposed to the Bill itself, ensures that there is appropriate
flexibility to change the amount of a charge or the method for calculating the amount
of a charge over time. This will allow charges imposed in delegated legislation to be
increased or decreased as the costs of delivering export certification change. This will
also help to minimise over or under recoveries.
Subclause 12(2) provides that before the Governor-General makes a regulation under
subclause 11(1) prescribing a charge in relation to a matter, the Minister must be
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satisfied that the amounts of charges are set at a level that is designed to recover no
more than the likely cost to the Commonwealth in connection with the matter.
This ministerial oversight provides assurance to those liable to pay a charge or
charges under the Bill, that the amount charged reflects the likely costs to the
Commonwealth in connection with the matter. Any charges set out in the regulations
will be consistent with the Australian Government Cost Recovery Guidelines.
Clause 13 Who is liable to pay charges
This clause allows the regulations to prescribe who is liable to pay a charge and that
one or more persons may be liable to pay a particular charge or charges prescribed
under the Bill.
Specifying who is liable to pay a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to change the nature of the charge as
required. This will allow charges imposed under the Bill to be targeted at the
appropriate recipients of export service as operational practices evolve. This will also
ensure that the charges are consistent with the Australian Government Cost Recovery
Guidelines.
Clause 14 Exemptions from charges
This clause allows for the regulations to provide for exemptions from a charge or
charges under the Bill.
Specifying exemption from a charge in regulations, as opposed to the Bill itself,
ensures that there is appropriate flexibility to make amendments to exemptions as
required.
Part 4--Miscellaneous
Clause 15 Regulations
This clause permits the Governor-General to make regulations to prescribe any
matters required or permitted, necessary or convenient to carry out or give effect to
the Export Charges (Imposition--Excise) Act 2015.
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