Tradex Duty Imposition (Excise) Act 1999

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Legislation au C2004A00576 In force Act

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Tradex Duty Imposition (Excise) Act 1999

No. 187, 1999

Compilation No. 1

Compilation date:    1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered:    25 July 2016

 

About this compilation

This compilation

This is a compilation of the Tradex Duty Imposition (Excise) Act 1999 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

1 Short title

2 Commencement

2A Act does not extend to Norfolk Island

3 Imposition of tradex duty

4 Amount of tradex duty

5 Act does not impose tax on property of a State

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose the tax payable under section 21 of the Tradex Scheme Act 1999, so far as that tax is a duty of excise

1  Short title

  This Act may be cited as the Tradex Duty Imposition (Excise) Act 1999.

2  Commencement

  This Act commences on the day on which the Tradex Scheme Act 1999 commences.

2A  Act does not extend to Norfolk Island

  This Act does not extend to Norfolk Island.

3  Imposition of tradex duty

 (1) The tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999 is imposed by this section.

 (2) This section imposes the tax known as tradex duty only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.

4  Amount of tradex duty

  The amount of the tradex duty imposed by this Act in respect of any goods is an amount equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable in respect of the goods upon their entry for home consumption if the goods had not been entered under item 21A of Schedule 4 to that Act.

5  Act does not impose tax on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Tradex Duty Imposition (Excise) Act 1999

187, 1999

23 Dec 1999

24 June 2000 (s 2)

 

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 99): 1 July 2016 (s 2(1) item 7)

—

Endnote 4—Amendment history

 

Provision affected

How affected

s 2A....................

ad No 33, 2016

 

 

Overview

The Tradex Duty Imposition (Excise) Act 1999 was enacted to facilitate the imposition of tradex duty, a specific excise tax under the Tradex Scheme Act 1999, in accordance with the constitutional requirement that such taxes be imposed by an Act of Parliament. This Act was introduced to ensure that the tradex duty is levied in a manner consistent with the constitutional framework, which mandates that duties of excise be imposed by the Parliament. The policy objective behind this legislation is to provide a clear legal basis for the collection of tradex duty, ensuring it aligns with federal tax laws and constitutional requirements. Enacted by the Parliament of Australia, this Act explicitly states that it does not extend to Norfolk Island and that it does not impose a tax on property belonging to a State, thereby avoiding conflicts with state jurisdictions and adhering to constitutional provisions. The amount of the tradex duty is determined based on the duty of customs that would have been applicable under the Customs Tariff Act 1995, providing a direct linkage between the two tax systems and ensuring consistency in tax imposition.

Scope and Application

The Tradex Duty Imposition (Excise) Act 1999 is a Commonwealth Act that imposes a duty of excise on goods, as per the Tradex Scheme Act 1999. This Act specifically applies to the tax known as tradex duty, which is imposed only insofar as it is a duty of excise within the meaning of section 55 of the Constitution. The imposition of this duty is limited by the scope of the Customs Tariff Act 1995, where the duty is equal to the duty of customs that would have been payable if the goods had not been entered under item 21A of Schedule 4 to that Act. Notably, this Act does not extend to Norfolk Island, as expressly stated in section 2A, and it also explicitly excludes imposing any tax on property of any kind belonging to a State, as delineated in section 5. The Act commenced on the same day that the Tradex Scheme Act 1999 commenced, and it has since been subject to amendments that are detailed in the endnotes, including those that have been incorporated and those that have not yet been commenced.

Key Provisions

The Tradex Duty Imposition (Excise) Act 1999 (the "Act") primarily deals with the imposition of a specific tax known as tradex duty. According to Section 3, the Act imposes the tradex duty that is payable under section 21 of the Tradex Scheme Act 1999, and it does so only insofar as this tax is a duty of excise within the meaning of section 55 of the Constitution. The amount of the tradex duty is specified in Section 4, which states that it is an amount equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable in respect of the goods upon their entry for home consumption if the goods had not been entered under item 21A of Schedule 4 to that Act. Additionally, Section 5 clarifies that the Act does not impose a tax on property of any kind belonging to a State, as defined in section 114 of the Constitution. The Act imposes obligations on those liable for the tradex duty, requiring them to ensure compliance with the specified duty amount as outlined in the Customs Tariff Act 1995. It is essential for entities or individuals subject to this duty to accurately calculate and remit the appropriate amount of tradex duty for the goods in question. Failure to comply with these obligations may result in legal repercussions. Breach of the Act's provisions can lead to significant consequences. While the Act itself does not explicitly outline the penalties for non-compliance, it is worth noting that the Tradex Scheme Act 1999, which the Act references, may contain provisions regarding penalties. Typically, penalties for non-compliance with excise duties can include substantial fines and, in severe cases, imprisonment. The exact penalties are usually detailed in the relevant tax legislation or administrative guidelines, which should be consulted for precise information on potential sanctions for breaches of the Act.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.