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Export Charges (Imposition—Customs) Act 2015

Authoritative Version
Act No. 93 of 2015 as amended, taking into account amendments up to Export Charges (Imposition—Customs) Amendment Act 2020
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
Administered by: Agriculture, Water and the Environment
Registered 15 Apr 2021
Start Date 28 Mar 2021

Commonwealth Coat of Arms of Australia

Export Charges (Imposition—Customs) Act 2015

No. 93, 2015

Compilation No. 1

Compilation date:                              28 March 2021

Includes amendments up to:            Act No. 14, 2020

Registered:                                         15 April 2021

About this compilation

This compilation

This is a compilation of the Export Charges (Imposition—Customs) Act 2015 that shows the text of the law as amended and in force on 28 March 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

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

2............ Commencement................................................................................... 1

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

4............ Extension of this Act to external Territories and other areas............... 2

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

Part 2—Charges in relation to the export of certain goods                          4

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

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

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

Part 3—Charges in relation to certain matters relating to the export of certain goods  6

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

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

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

Part 4—Miscellaneous                                                                                                         8

15.......... Regulations......................................................................................... 8

Endnotes                                                                                                                                      9

Endnote 1—About the endnotes                                                                              9

Endnote 2—Abbreviation key                                                                                11

Endnote 3—Legislation history                                                                             12

Endnote 4—Amendment history                                                                           13

 


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

Part 1Preliminary

  

1  Short title

                   This Act may be cited as the Export Charges (Imposition—Customs) Act 2015.

2  Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

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.

29 June 2015

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.

30 June 2015

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Act binds the Crown

                   This Act binds the Crown in each of its capacities.

4  Extension of this Act to external Territories and other areas

             (1)  Subject to subsection (2), this Act does not extend to the external Territories.

             (2)  If rules made for the purposes of paragraph 8(2)(a) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an external Territory, then this Act extends to that external Territory.

             (3)  If rules made for the purposes of paragraph 8(2)(b) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area adjacent to an external Territory, then this Act extends to that area.

             (4)  If rules made for the purposes of paragraph 8(2)(c) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area outside the Australian fishing zone in relation to which the Fisheries Management Act 1991 applies, under regulations made for the purposes of section 8 of the Fisheries Management Act 1991, then this Act extends to that area.

6  Act does not impose tax on property of a State

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

             (2)  In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Part 2Charges in relation to the export of certain goods

  

7  Imposition of charges

             (1)  The regulations may prescribe a charge in relation to the export of a kind of goods covered by the Export Control Act 2020.

             (2)  The charges prescribed for the purposes of subsection (1) are imposed as taxes.

             (3)  Two or more charges may be prescribed in relation to the same kind of goods, and a single charge may be prescribed in relation to 2 or more kinds of goods.

             (4)  This section imposes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution.

8  Matters relating to amount of charges

             (1)  The regulations may prescribe a charge for the purposes of subsection 7(1):

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

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

             (2)  Before the Governor‑General makes regulations for the purposes of subsection 7(1) prescribing a charge in relation to the export of a kind of goods, the Minister 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 in connection with the export of the goods.

10  Exemptions from charges

                   The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 7(1).

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

  

11  Imposition of charges

             (1)  The regulations may prescribe a charge in relation to a matter relating to the export of a kind of goods if:

                     (a)  the export of goods of that kind is covered by the Export Control Act 2020; or

                     (b)  provision in relation to the matter is made under the Export Control Act 2020.

             (2)  The charges prescribed for the purposes of subsection (1) are imposed as taxes.

             (3)  Two or more charges may be prescribed in relation to the same matter, and a single charge may be prescribed in relation to 2 or more matters.

             (4)  This section imposes a charge only so far as that is a duty of customs within the meaning of section 55 of the Constitution.

12  Matters relating to amount of charges

             (1)  The regulations may prescribe a charge for the purposes of subsection 11(1):

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

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

             (2)  Before the Governor‑General makes regulations for the purposes of subsection 11(1) prescribing a charge in relation to a matter, the Minister 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 in connection with the matter.

14  Exemptions from charges

                   The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 11(1).

Part 4Miscellaneous

  

15  Regulations

                   The Governor‑General may make regulations prescribing matters:

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

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.

 


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Export Charges (Imposition—Customs) Act 2015

93, 2015

29 June 2015

s 3–15: 30 June 2015 (s 2(1) item 2)
Remainder: 29 June 2015 (s 2(1) item 1)

 

Export Charges (Imposition—Customs) Amendment Act 2020

14, 2020

6 Mar 2020

3 am (A.C.T.) 28 Mar 2021 (s 2(1) item 1)

 

Endnote 4—Amendment history

 

Provision affected

How affected

Part 1

 

s 4........................................

rs No 14, 2020

s 5........................................

rep No 14, 2020

Part 2

 

Part 2 heading......................

am No 14, 2020

s 7........................................

am No 14, 2020

s 8........................................

am No 14, 2020

s 9........................................

rep No 14, 2020

Part 3

 

Part 3 heading......................

rs No 14, 2020

s 11......................................

am No 14, 2020

s 12......................................

am No 14, 2020

s 13......................................

rep No 14, 2020