Customs, Excise and Bounty Legislation Amendment Act 1995 (Australia)

Customs, Excise and Bounty Legislation Amendment Act 1995

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CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85, 1995
Making Information - Assented to 1 July 1995
CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - TABLE OF PROVISIONS
TABLE OF PROVISIONS Section 1. Short title 2. Commencement 3. Amendments of the Bounty (Fuel Ethanol) Act 1994 4. Amendments of the Coal Excise Act 1949 5. Amendments of the Commerce (Trade Descriptions) Act 1905 6. Amendments of the Customs Act 1901 7. Amendments of the Customs Administration Act 1985 8. Amendments of the Distillation Act 1901 9. Amendments of the Excise Act 1901 10. Amendments of the Spirits Act 1906 11. Amendments consequential on the establishment of the office of Chief Executive Officer of Customs 12. Other consequential amendments 13. Application of rules of origin relating to inland freight 14. Notices concerning protected objects 15. Application of section 269HA of the Customs Act 1901 16. Regulations made for the purposes of subsection 269SJ(1) of the Customs Act 1901 to continue in force 17. Transitional-Comptroller-General of Customs to become Chief Executive Officer of Customs 18. Transitional-references in any law of the Commonwealth to the Comptroller-General of Customs etc. 19. Transitional-references in any law of the Commonwealth to the Collector of Customs for a State or Territory etc. 20. Saving provision concerning forfeited goods 21. Repeals SCHEDULE 1 AMENDMENTS OF THE BOUNTY (FUEL ETHANOL) ACT 1994 SCHEDULE 2 AMENDMENTS OF THE COAL EXCISE ACT 1949 SCHEDULE 3 AMENDMENTS OF THE COMMERCE (TRADE DESCRIPTIONS) ACT 1905 SCHEDULE 4 AMENDMENTS OF THE CUSTOMS ACT 1901 SCHEDULE 5 AMENDMENTS OF THE CUSTOMS ADMINISTRATION ACT 1985 SCHEDULE 6 AMENDMENTS OF THE DISTILLATION ACT 1901 SCHEDULE 7 AMENDMENTS OF THE EXCISE ACT 1901 SCHEDULE 8 AMENDMENTS OF THE SPIRITS ACT 1906 SCHEDULE 9 AMENDMENTS CONSEQUENTIAL ON THE ESTABLISHMENT OF THE OFFICE OF CHIEF EXECUTIVE OFFICER OF CUSTOMS SCHEDULE 10 OTHER CONSEQUENTIAL AMENDMENTS CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - LONG TITLE
An Act to amend legislation relating to Customs and Excise and to Bounties, and for related purposes CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 1 Short title
1. This Act may be cited as the Customs, Excise and Bounty Legislation Amendment Act 1995. (Minister's second reading speech made in- Senate on 30 March 1995 House of Representatives on 30 June 1995) CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 2 Commencement
2.(1) Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent. (2) Schedule 1 is taken to have commenced on 23 June 1994. (3) Items 16 and 18 to 25 of Schedule 4 are taken to have commenced on 1 April 1994. (4) Items 7 to 9, 46 to 48, and 54, 55 and 62 of Schedule 4 commence on a day to be fixed by Proclamation.
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(5) Schedules 2 and 3, items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4, Schedule 6, items 6 to 11 of Schedule 7 and Schedules 8 and 10 commence on 1 July 1995. (6) If items 7 to 9, 46 to 48, and 54, 55 and 62 of Schedule 4 do not commence under subsection (4) within the period of 6 months commencing on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 3 Amendments of the Bounty (Fuel Ethanol) Act 1994
3. The Bounty (Fuel Ethanol) Act 1994 is amended as set out in Schedule 1. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 4 Amendments of the Coal Excise Act 1949
4. The Coal Excise Act 1949 is amended as set out in Schedule 2. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 5 Amendments of the Commerce (Trade Descriptions) Act 1905
5. The Commerce (Trade Descriptions) Act 1905 is amended as set out in Schedule 3. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 6 Amendments of the Customs Act 1901
6. The Customs Act 1901 is amended as set out in Schedule 4. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 7 Amendments of the Customs Administration Act 1985
7. The Customs Administration Act 1985 is amended as set out in Schedule 5. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 8 Amendments of the Distillation Act 1901
8. The Distillation Act 1901 is amended as set out in Schedule 6. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 9 Amendments of the Excise Act 1901
9. The Excise Act 1901 is amended as set out in Schedule 7. Amendments of the Spirits Act 1906 CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 10 Amendments to the Spirits Act 1906
10. The Spirits Act 1906 is amended as set out in Schedule 8. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 11 Amendments consequential on the establishment of the office of Chief Executive Officer of Customs
11. The Acts set out in Schedule 9 are amended as set out in that Schedule. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 12 Other consequential amendments
12. The Acts set out in Schedule 10 are amended as set out in that Schedule. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 13 Application of rules of origin relating to inland freight
13. Subsection 153D(3) of the Customs Act 1901, as amended by this Act, applies only in respect of goods entered for home consumption on or after the day on which this Act receives the Royal Assent. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 14 Notices concerning protected objects
14. If: (a) a notice has been issued in respect of an object under section 203A of the Customs Act 1901; and (b) that notice is in force immediately before the day on which this Act receives the Royal Assent; that notice has effect, on and after that day, as if it were a notice issued under section 203T of the Customs Act 1901, as amended by this Act. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 15 Application of section 269HA of the Customs Act 1901
15. Section 269HA of the Customs Act 1901, as amended by this Act, applies: (a) in relation to any application for a tariff concession order made before the day on which this Act receives the Royal Assent that has not been determined before that day; and (b) in relation to any application for a tariff concession order made on or after that day. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 16 Regulations made for the purposes of subsection 269SJ(1) of the Customs
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Act 1901 to continue in force
16. All regulations made for the purposes of subsection 269SJ(1) of the Customs Act 1901 as in force immediately before the day on which this Act receives the Royal Assent continue in force, on and after that day, as if they were made for the purposes of paragraph 269SJ(1)(b) of that Act as amended by this Act. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 17 Transitional-Comptroller-General of Customs to become Chief Executive Officer of Customs
17.(1) The person who is the Comptroller-General of Customs immediately before the day on which this Act receives the Royal Assent is taken, on and after that day, for the purposes of section 5 of the Customs Administration Act 1985, as amended by Schedule 5 of this Act, to have been appointed on that day by the Governor-General as the Chief Executive Officer of Customs for a period ending 5 years after that day. (2) Except as expressly provided by this Act or by the Customs Administration Act 1985 as amended by Schedule 5 of this Act, the person taken to be appointed as the Chief Executive Officer of Customs under subsection (1) holds office, until the Governor-General determines otherwise, on the same terms and conditions as he or she held office as the Comptroller-General of Customs. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 18 Transitional-references in any law of the Commonwealth to the Comptroller-General of Customs etc.
18.(1) A reference: (a) in any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent; or (b) in any instrument made under such a law; to the Comptroller-General of Customs, the Comptroller-General or the Comptroller is taken, on and after that day, to be a reference to the Chief Executive Officer of Customs. (2) An act or thing done by the Comptroller-General of Customs in the exercise, or purported exercise, of a power conferred under any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent, is taken on and after that day, to be an act or thing done by the Chief Executive Officer of Customs in the exercise, or purported exercise, of that power. (3) An act or thing done in relation to the Comptroller-General of Customs under a law of the Commonwealth in force immediately before this Act receives the Royal Assent has effect, on and after that day, as if it were an act or thing done in relation to the Chief Executive Officer of Customs under that law. (4) Any proceedings begun by or against the Comptroller-General of Customs in a court or tribunal and not finally determined before the day on which this Act receives the Royal Assent have effect, on and after that day, as if they were proceedings brought by or against the Chief Executive Officer of Customs. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 19 Transitional-references in any law of the Commonwealth to the Collector of Customs for a State or Territory etc.
19.(1) A reference: (a) in any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent; or (b) in any instrument made under such a law; to the Collector of Customs for a State or Territory (however described) is taken, on and after that day, to be a reference to the Regional Director for that State or Territory. (2) An act or thing done by the Collector of Customs for a State or Territory in the exercise, or purported exercise, of a power conferred under any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent is taken, on and after that day, to be an act or thing done by the Regional Director for that State or Territory in the exercise, or purported exercise, of that power. (3) An act or thing done in relation to the Collector of Customs for a State or Territory under a law of the Commonwealth in force immediately before this Act receives the Royal Assent has effect, on and after that day, as if it were an act or thing done in relation to the Regional Director for that State or Territory under that law. (4) Any proceedings begun by or against the Collector of Customs for a State or Territory in a court or tribunal and not finally determined before the day on which this Act receives the Royal Assent have effect, on and after that
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day, as if they were proceedings brought by or against the Regional Director for that State or Territory. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 20 Saving provision concerning forfeited goods
20.(1) Despite the amendments of the Coal Excise Act 1949, the Commerce (Trade Descriptions) Act 1905, the Customs Act 1901, the Distillation Act 1901, the Excise Act 1901 and the Spirits Act 1906 that are referred to in subsection (2), those Acts continue to have effect on and after 1 July 1995, in relation to any goods seized for the purposes of any of those Acts before that day, as if: (a) the amendments of all of those Acts referred to in subsection (2); and (b) the amendments of the Administrative Decisions (Judicial Review) Act 1977 referred to in subsection (2); had not been made. (2) For the purposes of subsection (1), the relevant amendments are the amendments set out: (a) in respect of the Coal Excise Act 1949-in Schedule 2; and (b) in respect of the Commerce (Trade Descriptions) Act 1905-in Schedule 3; and (c) in respect of the Customs Act 1901-in items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4; and (d) in respect of the Distillation Act 1901-in Schedule 6; and (e) in respect of the Excise Act 1901-items 6 to 11 of Schedule 7; and (f) in respect of the Spirits Act 1906-in Schedule 8; and (g) in respect of the Administrative Decisions (Judicial Review) Act 1977-in items 1 and 2 of Schedule 10. (3) For the purposes of the continued operation of those Acts in accordance with subsection (1): (a) the CEO has all of the powers, functions and duties which, under those provisions as so preserved, are given to or imposed on the Comptroller-General of Customs; and (b) the Regional Director for a State or Territory has all of the powers, functions and duties which, under those provisions as so preserved, are given to or imposed on a Collector of Customs for a State or Territory. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SECT 21 Repeals
21. The following Acts are repealed: Bounty (Ship Repair) Act 1986; Bounty (Ships) Act 1980; Customs Tariff (New Zealand Preference) Agreement Act 1933. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SCHEDULE 1
SCHEDULE 1 Section 3 AMENDMENTS OF THE BOUNTY (FUEL ETHANOL) ACT 1994 1. Subsection 28(1): Omit "subsection (2)", substitute "subsections (2), (3) and (4)". 2. Subsection 28(2): Omit the subsection (including the example), substitute: "(2) If an amount available for payment of bounty in year 1 or year 2 is not all paid out in respect of bountiable fuel ethanol produced in that year, it is the intention of the Parliament that the amount available in the year following that year be increased by the amount not so paid out. "(3) The amount available for payment of bounty specified under subsection (1) in respect of bountiable fuel ethanol produced in a bounty year is reduced by an amount that represents the cost of administering this Act for that bounty year. "(4) The amount that represents the cost of administering this Act in respect of a bounty year is the amount set out in the following table: Bounty year Cost of administering this Act $ year 1 177,000 year 2 177,000 year 3 262,000". CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SCHEDULE 2
SCHEDULE 2 Section 4 AMENDMENTS OF THE COAL EXCISE ACT 1949 1. Section 25: Add at the end: "(2) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning: (a) the circumstances in which the powers under this section may be exercised; and (b) the officers of Customs who are entitled to exercise those
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powers; and (c) the manner and frequency of reporting to the CEO concerning the exercise of those powers. "(3) A direction given for the purposes of subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.". 2. Subsection 26(2): Omit the subsection. CUSTOMS, EXCISE AND BOUNTY LEGISLATION AMENDMENT ACT 1995 No. 85 of 1995 - SCHEDULE 3
SCHEDULE 3 Section 5 AMENDMENTS OF THE COMMERCE (TRADE DESCRIPTIONS) ACT 1905 1. Section 5: Add at the end: "(4) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning: (a) the circumstances in which the powers under this section may be exercised; and (b) the officers of Customs who are entitled to exercise those powers; and (c) the manner and frequency of reporting to the CEO concerning the exercise of those powers. "(5) A direction given for the purposes of subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.". 2. Subsections 7(2) and (3): Omit the subsections, substitute: "(2) Subject to subsection (3), goods imported in contravention of any regulation made for the purposes of subsection (1) are forfeited to the Crown. "(3) If the CEO is satisfied that the contravention was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or importer of the goods concerned, require the owner or importer: (i) to apply the prescribed trade description; or (ii) to export the goods; within a period specified in the notice; and (b) if the owner or importer complies with the notice, subsection (2) does not apply in respect of the goods.". 3. Subsection 7(4): Omit "under", substitute "made for the purposes of". 4. Section 10: Repeal the section, substitute: Forfeiture of falsely marked goods "10.(1) Goods to which a false trade description is applied are prohibited to be imported. "(2) Subject to subsection (3), goods imported in contravention of subsection (1) are forfeited to the Crown. "(3) If the CEO is satisfied that the contravention was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or importer of the goods concerned, require the owner or importer to correct the false trade description within a period specified in the notice; and (b) if the owner or importer complies with the notice, subsection (2) does not apply in respect of the goods.". 5. Subsections 11(2) and (3): Omit the subsections, substitute: "(2) Subject to subsection (3), goods to which the prescribed trade description has not been applied that are entered for export, put on board any ship for export or brought to any wharf or place for export, are forfeited to the Crown. "(3) If the CEO is satisfied that the entry for export, putting on board a ship for export, or bringing to a wharf or place for export, of goods to which the prescribed trade description had not been applied was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or exporter of the goods concerned, require the owner or exporter: (i) to apply the prescribed trade description to the goods before the exportation of the goods and within a period specified in the notice; or (ii) to withdraw that entry, to remove the goods from that ship, or to remove the goods from that wharf or place, as the case requires, within the period so specified; and (b) if the owner or exporter complies with the notice, subsection (2) does not apply in respect of the goods.". 6. Section 13: Repeal the section, substitute: Exportation of falsely marked goods "13.(1) Goods to which any false trade description is applied are
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prohibited to be exported. "(2) Subject to subsection (3), goods to which a false trade description has been applied that are entered for export, put on board any ship for export or brought to any wharf or place for export, are forfeited to the Crown. "(3) If the CEO is satisfied that entry for export, putting on board a ship for export or bringing to a wharf or place for export, of goods to which a false trade description has been applied was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or exporter of the goods concerned, require the owner or exporter: (i) to correct the false trade description before the exportation of those goods and within a period specified in the notice; or (ii) to withdraw that entry, to remove the goods from that ship, or to remove the goods from that wharf or place, as the case requires, within the period so specified; and (b) if the owner or exporter complies with the notice, subsection (2) does not apply in respect of the goods.".