Biosecurity Charges Imposition (Excise) Act 2015

Administered by Department of Agriculture, Fisheries and Forestry

Legislation au C2014A00017 In force Act

Legislation content

Biosecurity Charges Imposition (Excise) Act 2015

No. 17, 2014

Compilation No. 1

Compilation date:    16 June 2016

Includes amendments up to: Act No. 48, 2015

Registered:    20 June 2016

 

About this compilation

This compilation

This is a compilation of the Biosecurity Charges Imposition (Excise) Act 2015 that shows the text of the law as amended and in force on 16 June 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 (www.legislation.gov.au). 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Part 1—Preliminary

1 Short title

2 Commencement

3 Act binds the Crown

4 Extension to external Territories

5 Act does not impose tax on property of a State

Part 2—Charges

6 Imposition of charges

7 Matters relating to amount of charges

9 Exemptions from charges

Part 4—Miscellaneous

11 Regulations

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose, as taxes, charges in relation to matters connected with the administration of the Biosecurity Act 2015, so far as those charges are duties of excise, and for related purposes

Part 1—Preliminary

 

1  Short title

  This Act may be cited as the Biosecurity Charges Imposition (Excise) Act 2015.

2  Commencement

 (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

Provision(s)

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.

31 March 2014

2.  Sections 3 to 11

The later of:

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

(b) immediately after the commencement of section 3 of the Quarantine Charges (Collection) Act 2014.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

1 April 2014

(paragraph (b) applies)

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.

3  Act binds the Crown

  This Act binds the Crown in each of its capacities.

4  Extension to external Territories

 (1) This Act extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands.

 (2) A regulation may extend this Act or any provisions of this Act to any other external Territory that is prescribed by the regulation.

5  Act does not impose tax on property of a State

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

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Part 2—Charges

 

6  Imposition of charges

 (1) A regulation may prescribe a charge in relation to a prescribed matter connected with the administration of the Biosecurity Act 2015.

 (2) The charges prescribed under subsection (1) are imposed as taxes.

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

 (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.

7  Matters relating to amount of charges

 (1) A regulation may prescribe a charge under subsection 6(1):

 (a) by specifying an amount as the charge; or

 (b) by specifying a method for calculating the amount of the charge.

 (2) Before the Governor‑General makes a regulation under subsection 6(1) prescribing a charge in relation to a matter, 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 matter.

9  Exemptions from charges

  A regulation may provide for exemptions from a charge prescribed under subsection 6(1).

Part 4—Miscellaneous

 

11  Regulations

  The Governor‑General may make regulations prescribing matters:

 (a) required or permitted by this Act to be prescribed; or

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

Endnotes

Endnote 1—About 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 2—Abbreviation 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 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Quarantine Charges (Imposition—Excise) Act 2014

17, 2014

31 Mar 2014

s 3–11: 1 Apr 2014 (s 2(1) item 2)
Remainder: 31 Mar 2014 (s 2(1) item 1)

 

Quarantine Charges (Imposition—Excise) Amendment Act 2015

48, 2015

26 May 2015

Sch 1: 16 June 2016 (s 2(1) item 1)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

Title....................

am No 48, 2015

Part 1

 

s 1.....................

am No 48, 2015

Part 2

 

s 6.....................

rs No 48, 2015

s 8.....................

rep No 48, 2015

Part 3...................

rep No 48, 2015

s 10....................

rep No 48, 2015

 

 

Overview

The Biosecurity Charges Imposition (Excise) Act 2015 was enacted by the Parliament of Australia to impose charges in relation to matters connected with the administration of the Biosecurity Act 2015 as taxes. This Act was introduced to address the need for an efficient and effective method of financing biosecurity activities by imposing charges that are duties of excise, which are collected at the same time as excise duties under the Excise Act 1901. The policy objective of the Act is to ensure that the charges imposed are set at a level designed to recover no more than the Commonwealth's likely costs in connection with the specified biosecurity matters. The Act binds the Crown and extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands, with the possibility of extension to other external territories through regulation. Notably, this Act does not impose a tax on property of any kind belonging to a State, as defined in section 114 of the Constitution. The imposition and calculation of charges, as well as exemptions from these charges, are regulated through regulations made by the Governor-General under the authority of this Act.

Scope and Application

The Biosecurity Charges Imposition (Excise) Act 2015 applies to the imposition of charges in relation to matters connected with the administration of the Biosecurity Act 2015, as excise duties. This Act binds the Crown and extends to the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands. Furthermore, it can be extended to other external territories through regulation. The Act explicitly states that it does not impose tax on property of any kind belonging to a State. Charges can be prescribed by regulation, either by specifying an exact amount or by setting a method for calculating the amount, and these charges are intended to cover no more than the Commonwealth’s likely costs in connection with the matter. Regulations may also provide for exemptions from these charges. The Act’s operation can be further defined or expanded through subordinate instruments such as regulations made by the Governor-General under the authority of this Act.

Key Provisions

The Biosecurity Charges Imposition (Excise) Act 2015 (sections 6 and 7) allows for the imposition of charges, as taxes, in relation to matters connected with the administration of the Biosecurity Act 2015, to the extent that they are duties of excise under the Constitution. These charges can be specified by regulation in two ways: either by directly setting an amount (section 7(1)(a)) or by setting out a method for calculating the amount (section 7(1)(b)). The Minister must be satisfied that the charge is set at a level that recovers no more than the Commonwealth’s likely costs in connection with the matter before the Governor-General makes the regulation (section 7(2)). The Act also provides for the possibility of multiple charges being prescribed for the same matter, or a single charge for multiple matters (section 6(3)). Furthermore, regulations may provide for exemptions from these charges (section 9). The Governor-General has the authority to make regulations that are required or permitted by the Act or are necessary or convenient for carrying out or giving effect to the Act (section 11). Entities and parties governed by the Biosecurity Charges Imposition (Excise) Act 2015 must comply with the regulatory framework established by the Act. This includes adhering to the charges imposed as taxes in relation to biosecurity matters, as specified in regulations made under sections 6 and 7. Entities may also need to ensure compliance with any exemptions from these charges that may be prescribed by regulation under section 9. The Act requires that the amount of any charge must be set at a level that recovers no more than the Commonwealth’s likely costs in connection with the matter, as stipulated in section 7(2). Failure to comply with the provisions of the Biosecurity Charges Imposition (Excise) Act 2015, particularly in relation to the imposition and payment of charges as taxes, may result in various legal consequences. While the Act itself does not specify the exact nature of these consequences, breaches of tax laws in Australia typically incur civil or criminal penalties. Civil penalties might include fines or other monetary penalties, while criminal penalties might include imprisonment, depending on the severity and intent of the breach. The exact penalties would be determined by other relevant tax legislation and would be enforced by the Australian Taxation Office or other appropriate authorities.

Legal classification tags

Area of Law
Environmental Law
Instrument
Act
Concepts
Commencement Provisions
Imposition of charges
Regulations

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.