ACIS Administration Amendment Act 2002
No. 83, 2002
An Act to amend the ACIS Administration Act 1999, and for related purposes
Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................
Schedule 1—Utilities and other specified load‑carrying vehicles
ACIS Administration Act 1999
ACIS Administration Amendment Act 2002
No. 83, 2002
An Act to amend the ACIS Administration Act 1999, and for related purposes
[Assented to 10 October 2002]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the ACIS Administration Amendment Act 2002.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent | 10 October 2002 |
2. Schedule 1, items 1 to 4 | 1 January 2001 | 1 January 2001 |
3. Schedule 1, item 5 | The day on which this Act receives the Royal Assent | 10 October 2002 |
Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Utilities and other specified load‑carrying vehicles
ACIS Administration Act 1999
1 Subsection 6(1)
Insert:
specified load‑carrying vehicle means a motor vehicle that, if imported, would be classified to subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.
2 Subsection 42(1) (definition of A)
After “passenger motor vehicles”, insert “, and specified load‑carrying vehicles,”.
3 Subsection 42(1) (note)
After “passenger motor vehicle”, insert “or specified load‑carrying vehicle”.
4 Subsection 42(2) (definition of C)
After “passenger motor vehicles”, insert “, and specified load‑carrying vehicles,”.
5 Transitional provisions
(1) An MVP may, by notice in writing given to the Secretary, amend a return that was provided to the Secretary before the commencement of this item to take account of the amendments made by this Schedule.
Note: The amendments made by this Schedule operate retrospectively back to the scheme commencement date, which was 1 January 2001.
(2) If the Secretary becomes aware (whether because of receiving an amendment of a return, or otherwise) that a calculation made under section 42 of the ACIS Administration Act 1999 before the commencement of this item is not correct because it does not take account of the amendments made by this Schedule, the Secretary must, as soon as practicable:
(a) amend that calculation to take account of those amendments; and
(b) amend the ACIS ledger accordingly.
[Minister’s second reading speech made in—
House of Representatives on 22 August 2002
Senate on 23 September 2002]
Overview
The ACIS Administration Amendment Act 2002 was enacted by the Parliament of Australia to address specific gaps in the ACIS Administration Act 1999, primarily concerning the regulation of utilities and other specified load-carrying vehicles. This legislation was introduced to refine and enhance the administrative processes and definitions within the ACIS framework. The primary objective was to ensure that the import classifications and related duties for these vehicles are accurately applied and managed within the existing legislative structure.
The Act, which received Royal Assent on 10 October 2002, includes amendments to the ACIS Administration Act 1999, particularly in relation to the definition and classification of specified load-carrying vehicles. By inserting new definitions and transitional provisions, the Act seeks to streamline the application of the ACIS scheme to these vehicles, ensuring compliance with the correct tariff classifications. The amendments are designed to operate retrospectively, allowing for the correction of previous calculations and returns to reflect the new definitions accurately.
Scope and Application
The ACIS Administration Amendment Act 2002 applies to the ACIS Administration Act 1999, amending it to include specified load-carrying vehicles within its purview. This legislation targets entities involved in the importation of motor vehicles, particularly those that would be classified under subheadings 8704.21, 8704.31, or 8704.90 of Schedule 3 to the Tariff if imported. The Act is applicable on a Commonwealth level, affecting the entire nation. It specifically amends the definitions and scope of certain terms within the original Act, ensuring that these specified load-carrying vehicles are included in the assessments and calculations performed under the ACIS scheme. Additionally, the Act allows for the retrospective adjustment of returns and calculations to reflect these amendments, thereby ensuring compliance and accuracy from the scheme's commencement date of 1 January 2001.
Key Provisions
The ACIS Administration Amendment Act 2002 (sections 1 to 3) modifies the ACIS Administration Act 1999 by introducing new definitions and expanding the scope of certain provisions. Specifically, section 6(1) introduces the term "specified load-carrying vehicle," which is defined as a motor vehicle that, if imported, would be classified under certain subheadings in the Tariff. This definition is pivotal as it expands the category of vehicles subject to the Act. Additionally, section 42(1) modifies the definitions of "A" and "C" to include "specified load-carrying vehicles," thereby extending the application of these terms to the new category of vehicles. Section 42(2) further extends this inclusion to "passenger motor vehicles."
The obligations imposed by the Act on the parties it governs are primarily administrative in nature. Manufacturers of vehicles now need to include "specified load-carrying vehicles" in their returns to the Secretary. This requirement ensures that all relevant vehicles are accounted for under the ACIS scheme. The Secretary, in turn, has the obligation to amend any calculations and the ACIS ledger if discrepancies are identified due to the new amendments. This obligation ensures that the ACIS records are accurate and reflective of the updated definitions and scope.
The Act also sets forth consequences for non-compliance. Although the specific penalties are not detailed in the provided excerpt, breaches of the ACIS Administration Act 1999 typically result in civil penalties. These penalties can include fines and other administrative sanctions. For more severe or repeated violations, criminal penalties may apply, potentially including imprisonment, depending on the severity of the breach and the discretion of the court. The Act's amendments aim to clarify the scope of the ACIS scheme and ensure that all relevant vehicles are properly accounted for, thereby maintaining the integrity of the system.