Imported Food Charges (Imposition—Excise) Act 2015 (Cth)

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Imported Food Charges (Imposition—Excise) Act 2015

No. 98, 2015

Compilation No. 1

Compilation date: 1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered: 15 July 2016

About this compilation

This compilation

This is a compilation of the Imported Food Charges (Imposition—Excise) Act 2015 that shows the text of the law as amended and in force on 1 July 2016 (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 ( 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

An Act to impose, as taxes, charges in relation to matters connected with the administration of the Imported Food Control Act 1992, so far as those charges are duties of excise, and for related purposes

Part 1Preliminary 1Short title

This Act may be cited as the Imported Food Charges (Imposition—Excise) Act 2015.

2Commencement
  1. (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 10

The later of:

(a) the start of the day after this Act receives the Royal Assent; and

(b) immediately after the commencement of the Imported Food 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.

3Act binds the Crown

This Act binds the Crown in each of its capacities.

4Extension to certain external Territories

This Act does not extend to Norfolk Island, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends to that Territory.

5Act does not impose tax on property of a State
  1. (1)

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

  2. (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 6Imposition of charges
  1. (1)

    The regulations may prescribe a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992.

  2. (2)

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

  3. (3)

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

  4. (4)

    This section imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.

7Matters relating to amount of charges
  1. (1)

    The regulations may prescribe a charge for the purposes of subsection 6(1):

    1. (a)

      by specifying an amount as the charge; or

    2. (b)

      by specifying a method for calculating the amount of the charge.

  2. (2)

    Before the Governor‑General makes regulations for the purposes of subsection 6(1) prescribing a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992, 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 prescribed matter.

8Who is liable to pay charges

The regulations may prescribe one or more persons who are liable to pay a specified charge prescribed for the purposes of subsection 6(1).

Note: For matters related to the collection of charges prescribed for the purposes of subsection 6(1), see the Imported Food Charges (Collection) Act 2015.

9Exemptions from charges

The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 6(1).

Part 3Miscellaneous 10Regulations

The Governor‑General may make regulations prescribing matters:

  1. (a)

    required or permitted by this Act to be prescribed; or

  2. (b)

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

Endnotes

Endnote 1About 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 2Abbreviation 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 3Legislation history

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Imported Food Charges (Imposition—Excise) Act 2015

98, 2015

29 June 2015

s 3–10: 30 June 2015 (s 2(1) item 2)

Remainder: 29 June 2015 (s 2(1) item 1)

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 64): 1 July 2016 (s 2(1) item 7)

Endnote 4Amendment history

Provision affected

How affected

Part 1

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

am No 33, 2016

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