Customs Act 1971 (Cth)

Customs

No. 12 of 1971

An Act to amend the Customs Act 1901–1968 in relation to the manner of Payment of Duties of Customs and in relation to Refunds, Rebates and Remissions of those Duties.

[Assented to 5 April 1971]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Act 1971.

(2.) The Customs Act 1901–1968 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901–1971.

Commencement.

2.—(1.) Sections 1, 2, 3 and 5 of this Act shall come into operation on the day on which this Act receives the Royal Assent.

(2.) Section 4 of this Act shall come into operation on a date to be fixed by Proclamation.

Australian currency.

3. Section 137 of the Principal Act is repealed.

4. Sections 163, 164 and 164a of the Principal Act are repealed and the following section is inserted in their stead:—

Refunds, &c., of duty.

“163.—(1.) Refunds, rebates and remissions of duty may be made—

(a) in respect of goods generally or in respect of the goods included in a class of goods; and

(b) in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to goods generally or to the goods included in the class of goods.

“(2.) In the last preceding sub-section, ‘duty’ includes an amount paid to a Collector in respect of duty that may become payable.”.

Making of regulations.

5.