Customs Regulations (Amendment) 1992 No. 344
EXPLANATORY STATEMENT
STATUTORY RULES 1992 No. 344
Issued by the Authority of the Minister for Small Business, Construction and Customs
Customs Act 1901
Customs Regulations (Amendment)
Section 270 of the Customs Act 1901 (the Act) provides in part that "(1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act ..."
Section 164 of the Act outlines the legislative scheme for the Diesel Fuel Rebate Scheme (DFRS), which provides that a rebate of Customs duty is payable to the purchaser of diesel fuel provided the diesel fuel is used in a manner specified in subsection 164(1) of the Act.
Regulation 128D of the Customs Regulations prescribes the documentary information that an applicant for a rebate of diesel fuel under the DFRS must provide to Customs together with the application for such rebate. The documentary information previously prescribed was the invoices or certified copies of the invoices relating to the purchase of the diesel fuel.
The Customs and Excise Legislation Amendment Act 1992 amended the Diesel Fuel Rebate Scheme (DFRS) to improve the accountability and administration of the DFRS in response to the audit report by the Australian National Audit Office, No. 27 of 1990/91, tabled in Parliament on 16 May 1991. one of the amendments to the DRFS was to remove from the Act the requirement to lodge purchase documents with each claim. The Second Reading Speech provided that "... during the course of 1992, the Government expects to present new regulations to enable invoices to be replaced by a schedule of fuel purchases prepared by the claimant. This is broadly in accordance with recommendation 32 of the ANAO report".
On 2 November 1992 Customs introduced a new computer system for processing diesel fuel rebates which enabled invoices to be replaced by a schedule of fuel purchases prepared by the claimant as outlined by the Minister in his Second Reading Speech.
The Regulations facilitated this reform as follows:
Regulation 1 provides that the Regulations commence on 2 November 1992.
Regulation 2 is a formal machinery provision which provides that the Customs Regulations are amended as set out in the Regulations.
Regulation 3 specifies the particulars which the applicant for a rebate of diesel fuel must include in the Schedule of Purchases. The Schedule of Purchases is provided to Customs in addition to the application for rebate, but the Schedule is the document which will contain the figures upon which a rebate will be calculated.
Regulation 4 provides a transitional arrangement whereby the former regulation 128D continues to apply for applications received by Customs prior to the commencement of the new system.
The Regulations commenced on 2 November 1992.
Overview
The Customs Regulations (Amendment) 1992 No. 344, issued by the Authority of the Minister for Small Business, Construction and Customs, amended the Customs Regulations to align with the changes introduced by the Customs and Excise Legislation Amendment Act 1992. This amendment was enacted to address issues identified in the Australian National Audit Office report No. 27 of 1990/91, which recommended improvements to the accountability and administration of the Diesel Fuel Rebate Scheme (DFRS). The primary objective was to enhance the efficiency and convenience of the rebate process by allowing the replacement of purchase invoices with a schedule of fuel purchases prepared by the claimant, as outlined in the Second Reading Speech. This change was aimed at streamlining the documentation process for applicants seeking a rebate on diesel fuel, facilitating the implementation of a new computer system for processing rebates introduced on 2 November 1992. The regulations provided specific details on the information required in the Schedule of Purchases and included a transitional arrangement for applications received before the new system's commencement.
Scope and Application
The Customs Regulations (Amendment) 1992 No. 344, issued under the authority of the Minister for Small Business, Construction and Customs, amend the Customs Regulations in relation to the Diesel Fuel Rebate Scheme (DFRS). These regulations apply to entities and individuals who seek a rebate of Customs duty on diesel fuel, specifically those who purchase diesel fuel for use in accordance with the provisions outlined in section 164 of the Customs Act 1901. The amendment to the regulations was made to enhance the accountability and administration of the DFRS, responding to recommendations from the Australian National Audit Office report. The regulations allow for the replacement of purchase invoices with a schedule of fuel purchases prepared by the claimant, simplifying the rebate application process. The changes were implemented through subordinate instruments, with the amendments coming into effect on 2 November 1992. The new regulations specify the particulars that must be included in the Schedule of Purchases, while also providing a transitional arrangement for applications received before the commencement of the new system.
Key Provisions
The Customs Regulations (Amendment) 1992 No. 344, issued under the authority of the Minister for Small Business, Construction and Customs, primarily modify the Customs Regulations to accommodate changes in the Diesel Fuel Rebate Scheme (DFRS) as per Section 270 of the Customs Act 1901. These amendments respond to recommendations from the Australian National Audit Office's audit report No. 27 of 1990/91, aiming to enhance the accountability and administration of the DFRS. Regulation 1 states that the Regulations commence on 2 November 1992, aligning with the introduction of a new computer system for processing diesel fuel rebates. Regulation 2 serves as a formal machinery provision, indicating that the Customs Regulations are amended as set out in the Regulations. Regulation 3 specifies the details that an applicant for a diesel fuel rebate must include in a Schedule of Purchases. This schedule replaces the need to submit invoices, as per the new system's requirements, and will be the document containing the figures upon which the rebate is calculated. Regulation 4 provides a transitional arrangement, ensuring that the former Regulation 128D continues to apply for applications received by Customs before the commencement of the new system.
Under the amended Customs Regulations, applicants for a diesel fuel rebate must provide a Schedule of Purchases detailing their fuel purchases. This schedule is to be submitted along with the rebate application. The Schedule of Purchases must include specific particulars as outlined in Regulation 3, replacing the previous requirement to lodge purchase documents such as invoices. This change is designed to simplify the application process and improve the efficiency of the rebate scheme. The transitional arrangement in Regulation 4 ensures that applications received before the commencement date of the new system on 2 November 1992 are still processed under the old requirements, providing a smooth transition for all parties involved.
Failure to comply with the provisions of the amended Customs Regulations may result in civil or criminal consequences. The specific penalties for breaches are not detailed within the explanatory statement, but under the Customs Act 1901, penalties for non-compliance can include fines and imprisonment. The exact penalties would depend on the nature and severity of the breach, as well as any relevant case law and statutory provisions. The introduction of the new Schedule of Purchases requirement aims to streamline the rebate process, and any failure to adhere to this requirement could result in penalties for the applicants, reinforcing the importance of compliance with the new regulations.