Acts of Parliament assented to - Act No. 146 to 149 of 2012

Overview

The Customs Amendment (Smuggled Tobacco) Act 2012 was introduced to tackle the issue of tobacco smuggling in Australia. This Act amends the Customs Act 1901 to enhance the ability of authorities to intercept and prevent the smuggling of tobacco products, thereby addressing a significant problem in the illegal trade of tobacco. The Industrial Chemicals (Notification and Assessment) Amendment Act 2012 aims to strengthen the regulation of industrial chemicals by amending the Industrial Chemicals (Notification and Assessment) Act 1989. This Act seeks to improve the notification and assessment processes for industrial chemicals to ensure public safety and environmental protection. Both Acts were assented to by the Governor-General on 6 November 2012, following their passage by the Senate and the House of Representatives. The National Portrait Gallery of Australia Act 2012 establishes the National Portrait Gallery of Australia, aiming to provide a permanent and accessible record of significant Australians through portraits. This Act, along with the National Portrait Gallery of Australia (Consequential and Transitional Provisions) Act 2012, ensures that the establishment of the gallery is accompanied by necessary transitional provisions to facilitate its operation.

Scope and Application

The Customs Amendment (Smuggled Tobacco) Act 2012 applies to any person or entity involved in the import or export of tobacco products into or out of Australia, and any other person or entity that may be associated with the smuggling of tobacco products. The Act is designed to strengthen border security and combat the illegal tobacco trade by imposing significant penalties on those who engage in the smuggling of tobacco products. The Act applies nationally, across all states and territories, and extends to any vessel, aircraft, or other means of transport entering or leaving Australia. The Act may also apply extraterritorially to Australian citizens and residents involved in the smuggling of tobacco products outside of Australia. The Act includes provisions for subordinate instruments, such as regulations, to be made in relation to the implementation of the Act. The Industrial Chemicals (Notification and Assessment) Amendment Act 2012 applies to any person or entity involved in the manufacture, importation, supply, or use of industrial chemicals in Australia. The Act requires that certain industrial chemicals be notified to the Minister for the Environment and assessed for their potential impact on human health and the environment. The Act applies nationally, across all states and territories, and includes provisions for subordinate instruments, such as regulations, to be made in relation to the implementation of the Act. The Act does not apply to certain exempted chemicals, such as those that are already regulated under other Australian legislation.

Key Provisions

The Customs Amendment (Smuggled Tobacco) Act 2012 (No. 146 of 2012) introduces significant changes to the Customs Act 1901, focusing primarily on the enforcement of regulations against the smuggling of tobacco products into Australia. Section 128A of the Customs Act 1901, as amended, imposes a strict penalty for the importation of tobacco products without the requisite customs duty being paid. This section is critical in addressing the illicit trade of tobacco, aiming to safeguard the revenue generated through legitimate customs duties and to control the circulation of untaxed tobacco products within the country. Entities and individuals involved in the importation of tobacco products are now under stringent obligations to ensure compliance with these amendments. Section 128A(2) requires that any person importing tobacco products must do so through a declared channel and pay the appropriate customs duty. Failure to adhere to these requirements can result in severe penalties. Under Section 128A(3), the penalties for contravening this Act include fines up to a maximum of $22,200 for an individual, and significantly higher penalties for corporations, with fines reaching up to $1,110,000. Additionally, the Act provides for the seizure and forfeiture of the smuggled tobacco products, as outlined in Section 128A(4), thereby ensuring that such illicit goods do not enter the market. Further to the penalties, the Act imposes substantial obligations on importers to maintain accurate records and to provide necessary documentation to customs officers upon request. Section 128A(5) stipulates that any person failing to comply with these record-keeping requirements can be subject to additional fines. The seriousness of the offence is underscored by the potential for prosecution, both civil and criminal, depending on the circumstances and the severity of the breach. The imposition of such stringent measures and penalties is aimed at deterring the smuggling of tobacco products, thereby protecting public health and revenue streams.