EXPLANATORY STATEMENT
By-law No. 0540005
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law, the Chief Executive Officer of Customs may make by-laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Act to mean an Act imposing duties of customs, that is the Customs Tariff Act 1995 (the Customs Tariff Act).
On 8 November 2005, item 64 of Schedule 4 to the Customs Tariff Act was repealed and replaced. New item 64 provides that the following goods are dutiable at the rate of ‘Free’:
Goods, as prescribed by by-law, that are:
(a) imported on or after 1 January 2006 and before 1 July 2006 by, or on behalf of, non-Australian Commonwealth Games Family members, as defined by by-law, for use in, or for purposes related to, the Melbourne 2006 Commonwealth Games; and
(b) entered for home consumption on or after 1 January 2006 and before 1 July 2006
New By-law 0540005 prescribes for the purposes of new item 64 non-commercial goods imported into Australia, by non-Australian Commonwealth Games Family members other than:-
a) alcoholic beverages and tobacco products;
b) motor vehicles and motor vehicle parts;
c) transmission apparatus and systems for radio-broadcasting or television and parts thereof, including outside broadcasting units and studio equipment;
d) television cameras for television studios or for reporting; and
e) television and radio broadcasting mixing and editing equipment.
Such goods will also be exempt from the payment of goods and services tax as their importation is a non-taxable importation in accordance with the A New Tax System (Goods and Services Tax) Act 1999.
By-law 0540005 also defines non-Australian Commonwealth Games Family members for the purposes of item 64. A non-Australian Commonwealth Games Family member is a person who is not an Australian citizen who is a participant in, an official of, or an accredited member of a delegation to, the 2006 Melbourne Commonwealth Games.
The by-law takes effect on and from 1 January 2006 and ceases to have effect on 1 July 2006.
A similar concession was provided for the Sydney 2000 Olympic and Paralympic Games.
By-law 0540005 is of a minor or machinery nature and does not substantially alter existing arrangements. The Victorian Government was consulted in relation to the by-law and the State and Territory Treasurers agreed to the concession.