EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT!
STATUTORY RULES 1989 NO. 101
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE, CUSTOMS AND SMALL BUSINESS
Section 270 of the Customs Act 1901 (“the Act”) 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 Customs and Excise Legislation Amendment Act (No. 2) 1989, amends (amongst other sections) section 164 of the Customs Act 1901, to provide that a person applying for a rebate of duty in respect of diesel fuel used for certain specified purposes must supply such information as is required for the purposes of the scheme on a form that is approved by the Comptroller-General of Customs.
• Prior to that amendment, the forms that were to be used by persons were those prescribed for the purpose by regulation. So as to permit greater flexibility amongst the different kinds of users, and obviate the need to amend the Customs Regulations every time an alteration to the forms is required, the amendment to the Principal Act was proposed, to allow persons to use forms that have been approved for the purpose by the Comptroller;
As a consequence of the amendment to Section 164, that part of the Customs Regulations which prescribed the information that was to be included in the form pertaining to the diesel fuel rebate has been repealed.
The regulation repeals paragraphs 128D(1)(a), (b), (c), and (d) and subregulation 128D(2) of the Customs Regulations.