EXPLANATORY STATEMENT
Instrument of Revocation No. 2 (2011)
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law, the Chief Executive Officer of Customs may make by-laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Act to mean an Act imposing duties of customs, that is the Customs Tariff Act 1995 (the Customs Tariff Act).
Section 33(3) of the Acts Interpretation Act 1901 provides that where an Act confers a power to make, grant or issue any instrument (including rules, regulations or by‑laws) the power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Background
Item 73 of Schedule 4 to the Customs Tariff Act provided a duty concession for certain clothing & finished textiles qualifying for the Product Diversification Scheme (PDS).
Item 73 was end-dated by the Customs Tariff Amendment Act (No.1) 2010 on 28 June 2010. This Act amended the end-date of item 73 from 30 June 2017 to 30 June 2011.
By-law No.0618808 was made for the purposes of item 73. This by-law prescribes qualifying goods being certain clothing &finished textiles defined in the PDS.
By-Law 0618808 is now redundant as a result of item 73 being end dated on 30 June 2011.
Instrument
CEO Instrument of Revocation No. 2 (2011) revokes Customs By-law No.0618808.
Consultation
No consultation was undertaken in relation to Instrument of Revocation No. 2 (2011) as it is of a minor and machinery nature and does not alter existing arrangements.
Commencement
CEO instrument of Revocation No. 2 (2011) takes effect on the day after it is registered on the Federal Register of Legislative Instruments