Customs Tariff (Miscellaneous Amendments) Act 1982

No. 115 of 1982

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1. Short title

2. Commencement

PART II—AMENDMENT OF THE ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977

3. Principal Act

4. Schedule 1

PART III—AMENDMENT OF THE CONSULAR PRIVILEGES AND IMMUNITIES ACT 1972

5. Principal Act

6. Provision relating to exemption from customs duties

PART IV—AMENDMENTS OF THE CUSTOMS ACT 1901

7. Principal Act

8. Interpretation

9. Repeal of sections 151 and 151a and insertion of new sections—

151. When goods deemed to be the produce or manufacture of a country

151a. Direct shipment to Australia for certain preference

10. Value of imported goods

TABLE OF PROVISIONS—continued

Section

11. Repeal of section 273h and insertion of new section—

273h. Review of decisions under Customs Tariff Act

12. Saving

PART V—AMENDMENTS OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

13. Principal Act

14. Interpretation

15. Sales tax not payable on proportion of value of certain goods

16. Schedules

SCHEDULE

PART I

AMENDMENTS OF FIRST SCHEDULE TO SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

PART II

AMENDMENT OF THIRD SCHEDULE TO SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

Customs Tariff (Miscellaneous Amendments) Act 1982

No. 115 of 1982

An Act to make certain amendments consequent upon the enactment of the Customs Tariff Act 1982 and for related purposes

[Assented to 22 November 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Customs Tariff (Miscellaneous Amendments) Act 1982.

Commencement

2. (1) Sections 1, 2 and 7 and sub-section 8 (1) shall come into operation on the day on which this Act receives the Royal Assent.

(2) The remaining provisions of this Act shall come into operation on the day on which the Customs Tariff Act 1982 comes into operation.

PART II—AMENDMENT OF THE ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977

Principal Act

3. The Administrative Decisions (Judicial Review) Act 19771 is in this Part referred to as the Principal Act.

Schedule 1

4. (1) Schedule 1 to the Principal Act is amended by omitting from paragraph (e) “Customs Tariff Act 1966” and substituting “Customs Tariff Act 1982”.

(2) Notwithstanding the amendment of the Principal Act made by sub-section (1), decisions in relation to duty under the Customs Tariff Act 1966 of a kind to which the Principal Act did not apply immediately before the commencement of this Part continue to be decisions to which the Principal Act does not apply.

PART III—AMENDMENT OF THE CONSULAR PRIVILEGES AND IMMUNITIES ACT 1972

Principal Act

5. The Consular Privileges and Immunities Act 19722 is in this Part referred to as the Principal Act.

Provision relating to exemption from customs duties

6. Section 6 of the Principal Act is amended by omitting from sub-section (2) “Customs Tariff 1966-1972” and substituting “Customs Tariff Act 1982”.

PART IV—AMENDMENTS OF THE CUSTOMS ACT 1901

Principal Act

7. The Customs Act 19013 is in this Part referred to as the Principal Act.

Interpretation

8. (1) Section 4 of the Principal Act is amended by adding “, and includes such an Act that has not come into operation” at the end of the definition of “Customs Tariff” in sub-section (1).

(2) Section 4 of the Principal Act is amended—

(a) by omitting “Customs Tariff Act 1966” from the definition of “Australian installation” in sub-section (1) and substituting “Customs Tariff Act 1982”; and

(b) by omitting from sub-section (1) the definition of “Developing country”.

9. Sections 151 and 151a of the Principal Act are repealed and the following sections are substituted:

When goods deemed to be the produce or manufacture of a country

“151. (1) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the produce of a country if they are unmanufactured raw products of the country.

“(2) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of a country, not being—

(a) a country that is a Forum Island Country but not a Declared Preference Country; or

(b) a Developing Country,

if the goods were wholly manufactured in the country from materials of one or more of the following classes:

(c) unmanufactured raw products;

(d) materials wholly manufactured in the country or in Australia, or in the country and in Australia; and

(e) imported materials that the Minister has, in relation to the country, determined, by notice published in the Gazette, to be manufactured raw materials.

“(3) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of New Zealand if—

(a) the goods were partly manufactured in New Zealand;

(b) the process last performed in the manufacture of the goods was performed in New Zealand; and

(c) not less than one-half, or, in the case of goods included in a class of goods in respect of which the Minister has determined, by notice published in the Gazette, that another portion is appropriate, that portion, of the factory or works cost of the goods is represented by the value of labour or materials, or of labour and materials, of New Zealand or of New Zealand and Australia.

“(4) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of Papua New Guinea if—

(a) the goods were partly manufactured in Papua New Guinea;

(b) the process last performed in the manufacture of the goods was performed in Papua New Guinea; and

(c) not less than one-half, or, in the case of goods included in a class of goods in respect of which the Minister has determined, by notice published in the Gazette, that a lesser portion is appropriate, that portion, of the factory or works cost of the goods is represented by the value of labour or materials, or of labour and materials, of Papua New Guinea or of Papua New Guinea and Australia.

“(5) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of a country, being a Forum Island Country, if—

(a) the process last performed in the manufacture of the goods was performed in the country; and

(b) not less than one-half, or, in the case of goods included in a class of goods in respect of which the Minister has determined, by notice published in the Gazette, that, in relation to the country, a lesser portion is appropriate, that portion, of the factory or works cost of the

goods is represented by the value of labour or materials, or of labour and materials, of the country or of the country and one or more of the following countries, that is to say, Australia and countries that, at the time when the goods are entered for home consumption, are Forum Island Countries, other than Forum Island Countries in relation to which special rates of duty under the Customs Tariff Act 1982 do not apply in respect of the class of goods in which the goods are included.

“(6) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of a country, being a Forum Island Country, a Declared Preference Country or a Developing Country, if—

(a) the process last performed in the manufacture of the goods was performed in the country; and

(b) not less than one-half of the factory or works cost of the goods is represented by the value of labour or materials, or of labour and materials, of the country or of the country and one or more of the following countries, that is to say, Australia and countries that, at the time when the goods are entered for home consumption, are Forum Island Countries, Declared Preference Countries or Developing Countries, other than countries in relation to which special rates of duty under the Customs Tariff Act 1982 do not apply in respect of the class of goods in which the goods are included.

“(7) For the purposes of this Act and the Customs Tariff Act 1982, goods shall be treated as the manufacture of a country, being Canada, a Declared Preference Country or another country, other than New Zealand, Papua New Guinea, a country that is a Forum Island Country but not a Declared Preference Country, and a Developing Country, if—

(a) the process last performed in the manufacture of the goods was performed in the country; and

(b) not less than three-quarters, or, in the case of goods that are of a class or kind not commercially manufactured in Australia, one-quarter, of the factory or works cost of the goods is represented by the value of labour or materials, or of labour and materials, of the country or of the country and Australia.

“(8) For the purposes of sub-section (5), a special rate of duty under the Customs Tariff Act 1982 does not apply in relation to a Forum Island Country in respect of a class of goods if no rate of duty that applies in relation to that Forum Island Country, or no rate of duty other than a rate of duty in relation to which ‘DPC’ is specified, is set out in column 4 in the tariff classification in Schedule 3 to that Act that applies to goods constituting that class.

“(9) For the purposes of sub-section (6), a special rate of duty under the Customs Tariff Act 1982 does not apply in relation to a country in respect of a class of goods if no rate of duty that applies in relation to that country is set out in column 4 in the tariff classification in Schedule 3 to that Act that applies to goods constituting that class.

“(10) For the purposes of this section, the Minister may, by notice published in the Gazette—

(a) specify the manner in which the factory or works cost of goods is to be determined; and

(b) specify the manner in which the value of labour, the value of materials or the value of labour and materials is to be determined.

“(11) The Minister may, for the purposes of sub-section (5), determine that, in the case of goods included in a specified class of goods, a specified portion is appropriate in relation to a specified Forum Island Country or in relation to all Forum Island Countries.

“(12) For the purposes of sub-section (7), the Minister may, by notice published in the Gazette, determine that goods specified in the notice or goods included in a class of goods so specified, shall be deemed to be goods of a class or kind not commercially manufactured in Australia.

“(13) The Minister may, by notice published in the Gazette, determine that the reference in sub-section (7) to one-quarter shall, in relation to goods specified in the notice, or goods included in a class of goods so specified, be read as a reference to one-half.

“(14) This section does not apply for the purposes of determining whether goods are the produce, or the manufacture, of Australia.

“(15) In this section, ‘Forum Island Country’, ‘Declared Preference Country’ and ‘Developing Country’ have the same meanings as they have in the Customs Tariff Act 1982 and, for the purposes of this section, a place that, for the purposes of that Act, is to be treated as a Declared Preference Country or a Developing Country shall be taken to be a country that is a Declared Preference Country or a Developing Country, as the case may be.

“(16) In this section ‘unmanufactured raw products’ means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and includes, without limiting the generality of the foregoing—

(a) animals, and parts of animals obtained by killing, including bones, hides and skins (raw or sun-dried);

(b) greasy wool;

(c) plants, and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds (in their natural state) and unwrought logs;

(d) minerals in their natural state and ores; and

(e) crude petroleum.

Direct shipment to Australia for certain preferences

“151a. (1) For the purposes of this Act and the Customs Tariff Act 1982, goods shall not be treated as the produce or manufacture of New Zealand, Papua New Guinea or Canada unless they have been shipped from that

country to Australia and, except where the Collector is satisfied that the intended destination of the goods when originally shipped from that country was Australia, have not been transhipped.

“(2) Sub-section (1) does not apply—

(a) to goods the produce or manufacture of a country other than New Zealand that are imported into Australia from New Zealand; or

(b) to goods the produce or manufacture of a country other than Papua New Guinea that are imported into Australia from Papua New Guinea.”.

Value of imported goods

10. Section 156 of the Principal Act is amended by omitting “Customs Tariff Act 1966” (wherever occurring) and substituting “Customs Tariff Act 1982”.

11. Section 273h of the Principal Act is repealed and the following section is substituted:

Review of decisions under Customs Tariff Act

“273h. Applications may be made to the Administrative Appeals Tribunal for review of a direction given by the Minister under section 11 of the Customs Tariff Act 1982.”.

Saving

12. Notwithstanding the amendments of the Principal Act made by this Part, that Act as in force immediately before the commencement of this section continues to apply in relation to the assessment of duty under the Customs Tariff Act 1966, as if those amendments had not been made.

PART V—AMENDMENTS OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

Principal Act

13. The Sales Tax (Exemptions and Classifications) Act 19354 is in this Part referred to as the Principal Act.

Interpretation

14. Section 2 of the Principal Act is amended by omitting “Customs Tariff 1966” from the definition of “the Customs Tariff’ and substituting “Customs Tariff Act 1982”.

Sales tax not payable on proportion of value of certain goods

15. Section 6ac of the Principal Act is amended by omitting “Schedule 2” and substituting “Part I of Schedule 4”.

Schedules

16. The First and Third Schedules to the Principal Act are amended as set out in the Schedule to this Act.

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SCHEDULE  Section 16

PART I

AMENDMENTS OF FIRST SCHEDULE TO SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

PART II

AMENDMENT OF THIRD SCHEDULE TO SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935

Item 4 in the Third Schedule is amended by omitting “Schedule 2” and substituting “Part I of Schedule 4”.

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NOTES

1. No. 59, 1977. For previous amendments, see No. 66, 1978; and No. 111, 1980.

2. No. 62, 1972. For previous amendments, see No. 91, 1976; No. 155, 1979; No. 70, 1980; and No. 26, 1982.

3. No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 19, 1914; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and 174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180, 1979; Nos. 13, 15, 110 and 171, 1980; Nos. 45, 64, 67 and 157, 1981; and Nos. 48 and 51, 1982.

4. No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17 and 181, 1973; No. 216, 1973 (as amended by No. 20, 1974); No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and 157, 1979; No. 142, 1981; and No. 64, 1982.