EXPLANATORY STATEMENT
Instrument of Revocation No. 3 (2013)
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).
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 1 paragraph (a) in Schedule 4 provides that goods, as prescribed by by-law, that are scientific instruments or apparatus, to which Annex D to the Educational, Scientific and Cultural Materials Agreement or Protocol applies, are dutiable at the rate of “Free”.
Current By-law No. 1301137 prescribes goods, consigned to the organisations and institutions listed within the by-law, being:
a) scientific instruments or apparatus;
b) spare parts, components or accessories specially designed for use with the scientific instruments or apparatus; and
c) tools specially designed for the maintenance, checking, gauging or repair of the scientific instruments or apparatus.
However, since the 1 March 2013 start date of By-law No. 1301137, the South Australian Health and Medical Research Institute (SAHMRI) wrote to the Department of Industry requesting access to the item 1 Schedule 4 duty concession. On 18 November 2013, the Minister for Industry, the Hon Ian Macfarlane MP, granted the SAHMRI request.
As a result, current item 1 By-law No. 1301137 will be revoked and replaced by a new by-law that includes SAHMRI in the listed organisations and institutions in the by-law to which the concession applies.
Instrument
Instrument of Revocation No. 3 (2013) revokes By-law No. 1301137.
Consultation
No consultation was undertaken in relation to the revocation of By-law No. 1301137.
Human Rights Implications
This by-law does not engage, impact on or limit in any way the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Commencement
Instrument of Revocation No. 3 (2013) takes effect on and from 10 December 2013.