EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1990
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL BUSINESS AND CUSTOMS
Section 270 of the Customs Act 1901 provides in part that “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 or for the conduct of any business relating to the Customs.”
The Statutory Rules amend Schedule 2 to the Customs Regulations (the Regulations) to enable snowmobiles or snowfield vehicles to be eligible for duty free importation via a Tariff Concession Order (TCO).
Background
Schedule 2 to the Regulations lists goods in respect of which TCOs shall not be made, by specifying the tariff heading or sub-heading of the restricted goods in Column 2 of Schedule 2. Column 3 of Schedule 2 lists goods that are exceptions to the restriction provided for in Column 2.
Upon request by Heytrack (Aust) Pty Ltd, the Government advised Heytrack (Aust) Pty Ltd on 31 May 1990 that snowmobiles or snowfield vehicles would be removed from Column 2 of Schedule 2 to the Regulations. Regulation 3 amends Schedule 2 to the Regulations to implement the Government’s advice*
Regulation 1 provides that the commencement of regulation 3 is to be 31 May 1990, to coincide with the Government’s advice to Heytrack (Aust) Pty Ltd. This retrospectivity does not offend sub-section 48(2) of the Acts Interpretation Act 1901 as it confers a benefit upon Heytrack (Aust) Pty Ltd (making such goods eligible for duty-free entry via a TCO) and does not impose any liabilities on any person.