EXPLANATORY STATEMENT
STATUTORY RULES 1985 No. 360
Issued by the Authority of the Minister for Primary Industry
EXPORT INSPECTION CHARGE COLLECTION ACT 1985.
EXPORT INSPECTION CHARGE COLLECTION REGULATIONS (AMENDMENT)
Section 17 of the Export Inspection Charges Collection Act 1985 (‘the Act’) provides that the Governor-General may make regulations, not inconsistent with the Act, prescribing matters required or permitted by the Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to the Act.
The Act provides for the collection of taxes described as ‘quantity charge’ (imposed by the Export Inspection (Quantity Charge) Act 1985), ‘service charge’ (imposed by the Export Inspection (Service Charge) Act 1985) and ‘establishment registration charge’ (imposed by the Export Inspection (Establishment Registration Charge) Act 1985). The taxes are applicable to the 19 classes of products described as ‘prescribed commodities’ in section 3 of the Act.
Section 3A of the Act provides that an export inspection service shall be taken to have been provided at an establishment, and therefore, a service charge, if applicable, is to be payable, where there has been any attendance by an authorized officer in connection with the Export Control Act 1982, unless the attendance is of a kind declared by the regulations to be an attendance to which section 3A does not apply. Regulation 5 describes five kinds of attendances which are not to attract service charge.
• an attendance to grant an export permit;
• an attendance at a fish establishment to inspect the removal of fish unless requested by the occupier;
• an attendance at a fish establishment made only to determine compliance with hygiene and sanitation requirements
• an attendance by central office staff to evaluate a proposed quality assurance program prior to formal approval of the program;
• an inspection of a product which is not subject to service charge, in an establishment which prepares products which are subject to service charge.
Section 17 of the Act provides in paragraph (e) that the Regulations may provide for the refund of charge in specified circumstances. Regulation 6 provides that establishment registration charge may be refunded on a pro-rata basis, less one month, if registration ceases for any reason.
Other provisions in the Regulations amend references to the Act and to provisions in the Act as the result of the change to the short title of the Act, and the inclusion of additional provisions.
The Regulations commenced operation on 1 January 1986, being the date that the Act commenced operation
Overview
The Export Inspection Charge Collection Act 1985 was enacted by the Australian Parliament to address the need for a structured and efficient mechanism for the collection of specific charges related to the export of goods. These charges, known as 'quantity charge,''service charge,' and 'establishment registration charge,' are imposed to cover the costs associated with the inspection and regulation of exports under various related Acts such as the Export Inspection (Quantity Charge) Act 1985, the Export Inspection (Service Charge) Act 1985, and the Export Inspection (Establishment Registration Charge) Act 1985. The policy objective of the Act is to ensure that the export industry is adequately monitored and regulated while also providing a clear framework for the collection of necessary fees. The Act applies to 19 classes of products designated as 'prescribed commodities.' The Export Inspection Charge Collection Regulations (Amendment) further refine the application of these charges, detailing circumstances under which certain inspections do not attract a service charge and providing conditions for the refund of certain charges. The regulations also address the transition of the Act’s short title and update references within the regulatory framework.
Scope and Application
The Export Inspection Charge Collection Act 1985 applies to all entities and persons involved in the export of prescribed commodities in Australia. These commodities span 19 specific classes, as defined within the Act. The legislation primarily concerns the collection of various charges, including the quantity charge, service charge, and establishment registration charge, as prescribed by the Export Inspection (Quantity Charge) Act 1985, the Export Inspection (Service Charge) Act 1985, and the Export Inspection (Establishment Registration Charge) Act 1985, respectively. The Act operates across the entire Commonwealth of Australia and is designed to ensure compliance with export inspection regulations. Certain attendances by authorised officers, such as those for granting export permits or specific inspections related to hygiene and sanitation, are exempt from service charges, as outlined in the Export Inspection Charge Collection Regulations. Furthermore, the Act allows for refunds of the establishment registration charge under specified circumstances, such as the cessation of registration for any reason. These regulations commenced operation on 1 January 1986, the same date the Act itself commenced operation.
Key Provisions
The Export Inspection Charge Collection Act 1985 (the Act) and the accompanying regulations (the Regulations) primarily focus on the collection of various charges related to export inspections. Section 3 of the Act defines the 19 classes of products, termed ‘prescribed commodities’, to which these charges apply. These charges include the ‘quantity charge’ (section 3 of the Export Inspection (Quantity Charge) Act 1985), the ‘service charge’ (section 3 of the Export Inspection (Service Charge) Act 1985), and the ‘establishment registration charge’ (section 3 of the Export Inspection (Establishment Charge) Act 1985). The Act mandates that these charges are applicable to prescribed commodities, ensuring a structured approach to the collection of export inspection fees.
Under the Act, section 3A stipulates that an export inspection service is considered provided at an establishment if an authorized officer attends in connection with the Export Control Act 1982, unless specified otherwise by the Regulations. The Regulations, particularly regulation 5, detail specific attendances that do not attract a service charge, including attendances to grant export permits, inspect fish removal unless requested, determine compliance with hygiene and sanitation requirements, evaluate a proposed quality assurance program, and inspect non-subject products in establishments that handle subject products. This delineation ensures that only relevant attendances incur charges, streamlining the compliance process for entities involved in exports.
The Regulations also address refund provisions, as outlined in section 17(e) of the Act. Regulation 6 specifies that the establishment registration charge can be refunded on a pro-rata basis, less one month, if the registration ceases for any reason. This provision offers flexibility and fairness, ensuring that entities are not unfairly penalized for unforeseen circumstances that lead to the cessation of their registration.
In terms of enforcement, the Act and Regulations impose clear obligations on entities to accurately report and pay the specified charges as per the provisions outlined. Failure to comply with these obligations can result in various penalties. While the Act does not explicitly state maximum penalties, breaches of associated regulations under the Export Inspection (Quantity Charge) Act 1985, the Export Inspection (Service Charge) Act 1985, and the Export Inspection (Establishment Registration Charge) Act 1985 can incur financial penalties. Additionally, persistent non-compliance can lead to legal action, including fines and potential legal proceedings to recover unpaid charges. These consequences underscore the importance of adhering to the stipulated obligations to avoid adverse outcomes.