EXPLANATORY STATEMENT
Statutory Rules 1985 No. 71
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
Section 85 of the Customs Act 1901 provides for fees as prescribed to be payable in respect of warehouse licences.
The Auditor-General in his Efficiency Audit Report No 4 of 11 March 1982 on the Collection of Excise Duties and Deferred Customs Duties concluded that such fees should be reviewed with a view to returning the administrative costs of controlling the large number (approximately 1100) of licensed warehouses throughout Australia.
As a result of the Auditor-General’s conclusions the Department of Industry, Technology and Commerce engaged a firm of consultants, Price Waterhouse Associates Proprietary (Price Waterhouse) to advise on an appropriate fee structure.
Price Waterhouse recommended a formula to determine fees based on an extensive survey of the actual costs incurred in the administration of licensed warehouses as at 1 December 1984. The formula involves a detailed matrix of costs and includes loadings and deductions for certain activities based on administrative costs of those activities.
When the formula is applied the base fee for a new licence increases from $1900 to $6646 and the base fee for a licence renewal from $1900 to $5346.
The purpose of the regulations is to amend Customs Regulations 50 and 52 to provide a revised structure for the calculation of fees payable for warehouse licences and to continue to provide a mechanism for payment of those fees by installments.
The regulations come into operation on 1 July 1985.