Federal Register of Legislation - Australian Government

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Tariff Concession Revocation Order 161/2007

Authoritative Version
161/2007 Tariff Concession Orders as made
Tariff Concession Revocation of various TCO's by non use for the preceding 2 years.
Administered by: Attorney-General's
General Comments: Tariff Concession Revocation Order 161/2007 revokes a number of Commercial Tariff Concession Orders and Tariff Concession Orders. For details see the Legislative Instrument.
Exempt from sunsetting by the Legislative Instruments Regulations 2004 Sch 3 item 17
Registered 07 Dec 2007
Tabling HistoryDate
Tabled HR12-Feb-2008
Tabled Senate12-Feb-2008
Date of repeal 19 Jul 2013
Repealed by Customs and Border Protection (Spent and Redundant Instruments) Repeal Regulation 2013

                                 EXPLANATORY STATEMENT 

Tariff Concessions Revocation Instrument 161/2007

Customs Act 1901

Background

Part XVA of the Customs Act 1901 (the Act) sets out a scheme under which Tariff Concession Orders (TCOs) may be made and revoked by the Chief Executive Officer of Customs (the CEO).  A lower rate of customs duty applies to goods that are the subject of a TCO. 

Under sections 269C and 269P of the Act, a TCO will be made if the application for the TCO meets the core criteria, that is, on the day on which the application was lodged, no substitutable goods were produced in Australia in the ordinary course of business.

Subsection 269SD(1A) of the Act provides that the CEO may revoke a TCO if he or she is satisfied on any day that a TCO is no longer required because, in the 2 years preceding that day, the TCO has not been quoted in an import entry to secure a concessional rate of duty.

Instrument

Tariff Concessions Instrument No 161/2007 was made on 1 November 2007.  It revokes theTCO’s stated in the instrument as the CEO is satisfied that the TCO has not been used in the preceding 2 years.

Consultation

No consultation was undertaken.  Since the TCO has not been used in the preceding 2 years, the revocation of the TCO will not have an effect on business.

Commencement

Subsection 269SD(1A) provides that the order revoking the TCO has effect from the day the CEO becomes satisfied that the TCO has not been used in the preceding 2 years.

Subsection 269SD(6) provides that section 269SD has effect despite section 12 of the Legislative Instruments Act 2003.  Section 12 prohibits the making of certain retrospective legislative instruments.

Tariff Concession Revocation Instrument No.161/2007 revokes the TCO’s stated in the instrument with effect from 1 November 2007.