EXPLANATORY STATEMENT

By-law No. 0540006

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.  The Customs Tariff Act 1995 (the Customs Tariff Act) is a Customs Tariff for the purposes of the Act.

Item 15 of Schedule 4 to the Customs Tariff Act provides, in part, that goods, as prescribed by by-law, imported by passengers or members of the crew of ships or aircraft are dutiable at the rate of ‘Free’.

New by-law 0540006 prescribes for the purposes of item 15, non-commercial goods imported into Australia, as accompanied baggage by Commonwealth Games Family members, and their families, for use in, or for purposes related to, the Melbourne 2006 Commonwealth Games.  However, this by-law does not apply to:

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.

This by-law does not prevent Commonwealth Games Family members from availing themselves of the normal passenger concessions also available under Item 15.

The by-law commences on 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 0540006 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.