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2019
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
EXPORT CHARGES (IMPOSITION--CUSTOMS) AMENDMENT BILL 2019
EXPORT CHARGES (IMPOSITION--EXCISE) AMENDMENT BILL 2019
EXPORT CHARGES (IMPOSITION--GENERAL) AMENDMENT BILL 2019
EXPLANATORY MEMORANDUM
(Circulated by authority of the Minister for Agriculture,
Senator the Hon Bridget McKenzie)
EXPORT CHARGES (IMPOSITION--CUSTOMS) AMENDMENT BILL 2019
EXPORT CHARGES (IMPOSITION--EXCISE) AMENDMENT BILL 2019 EXPORT
CHARGES (IMPOSITION--GENERAL) AMENDMENT BILL 2019
GENERAL OUTLINE
The Export Charges (Imposition--Customs) Amendment Bill 2019, the Export Charges
(Imposition--Excise) Amendment Bill 2019 and the Export Charges (Imposition--General)
Amendment Bill 2019 (the Imposition Amendment Bills) will make consequential
amendments to the:
Export Charges (Imposition--Customs) Act 2015, which provides for charges
relating to the export of goods where the charge is a duty of customs within the
meaning of section 55 of the Constitution;
Export Charges (Imposition--Excise) Act 2015, which provides for charges relating
to the export of goods where the charge is a duty of excise within the meaning of
section 55 of the Constitution; and
Export Charges (Imposition--General) Act 2015, which provides for charges
relating to the export of goods where the charge is not a duty of customs or excise
within the meaning of section 55 of the Constitution.
As with the current legislation, the Imposition Amendment Bills will not impose any charges
or have any financial impacts. They will create an appropriate legal structure for the recovery
of costs through the imposition of charges, as a cost recovery levy, rather than a cost recovery
fee. This legislation will sit alongside the legislative mechanism to impose cost recovery fees
for fee-bearing activities in accordance with the Export Control Bill 2019 (the 2019 Bill).
The Imposition Amendment Bills will ensure that any changes to charges resulting from the
enactment of the 2019 Bill, could continue to be incorporated into the regulations. To
facilitate this alignment, the Imposition Amendment Bills will commence at the same time as
the 2019 Bill.
Export Charges (Imposition--Customs) Amendment Bill 2019
The Export Charges (Imposition--Customs) Amendment Bill 2019 (the Customs Imposition
Bill) will make changes to the Export Control (Imposition--Customs) Act 2015 (the Customs
Imposition Act) consequential on the enactment of the 2019 Bill and the proposed repeal of
the Export Charges (Collection) Act 2015. The amendments will clarify the application of the
Customs Imposition Act to the external Territories and other areas, and remove the reference
to 'regulated goods' and 'regulated matter' to remove possible confusion with the concept of
'prescribed goods' used in the 2019 Bill.
Export Charges (Imposition--Excise) Amendment Bill 2019
The Export Charges (Imposition--Excise) Amendment Bill 2019 (the Excise Imposition Bill)
will make changes to the Export Control (Imposition--Excise) Act 2015 (the Excise
Imposition Act) consequential on the enactment of the 2019 Bill and the proposed repeal of
the Export Charges (Collection) Act 2015. The amendments will clarify the application of the
Excise Imposition Act to the external Territories and other areas, and remove the reference to
'regulated goods' and 'regulated matter' to remove possible confusion with the concept of
'prescribed goods' used in the 2019 Bill.
1
Export Charges (Imposition--General) Amendment Bill 2019
The Export Charges (Imposition - General) Amendment Bill 2019 (the General Imposition
Bill) will make changes to the Export Control (Imposition--General) Act 2015 (the General
Imposition Act) consequential on the enactment of the 2019 Bill and the proposed repeal of
the Export Charges (Collection) Act 2015. The amendments will clarify the application of the
General Imposition Act to the external Territories and other areas, and remove the reference
to 'regulated goods' and 'regulated matter' to remove possible confusion with the concept of
'prescribed goods' used in the 2019 Bill.
FINANCIAL IMPACT STATEMENT
The Bill will have no financial impact on the Australian Government Budget.
STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
The Imposition Amendment Bills are compatible with the human rights and freedoms
recognised or declared in the international instruments listed in section 3 of the Human Rights
(Parliamentary Scrutiny) Act 2011 as they do not engage any human rights issues.
The full statement of compatibility with human rights for each amending Bill is attached to
this explanatory memorandum.
2
NOTES ON CLAUSES
Export Charges (Imposition--Customs) Amendment Bill 2019
Part 1--Preliminary
Clause 1 Short title
This clause will provide that the Export Charges (Imposition--Customs) Amendment Bill
2019 (the Customs Imposition Bill), when enacted, may be cited as the Export Charges
(Imposition--Customs) Amendment Act 2019.
Clause 2 Commencement
This clause will provide for the commencement of the whole of the Customs Imposition Bill
at the same time as the commencement of section 3 of the Export Control Bill 2019 (the 2019
Bill). This will align the commencement of the amendments in the Customs Imposition Bill
with the commencement of the 2019 Bill to ensure a seamless implementation of the
2019 Bill.
Clause 3 Schedules
This clause will provide that legislation that is specified in a Schedule to the Customs
Imposition Bill will be amended or repealed as set out in the applicable items in the Schedule
concerned. Any other item in a Schedule to the Customs Imposition Bill will have effect
according to the terms of the Customs Imposition Bill.
Schedule 1--Amendments
Export Charges (Imposition--Customs) Act 2015
Item 1 - Section 4
Item 1 will repeal section 4 of the Export Charges (Imposition--Customs) Act 2015 (Customs
Imposition Act) and insert a new clause 4 to deal with the application of the Customs
Imposition Act to the external Territories and other areas. The effect of new clause 4 will be
to align the application of the Customs Imposition Act with the 2019 Bill by providing that
the Customs Imposition Act extends to the same external Territories or other areas as the
2019 Bill. Rules made for the purposes of subclause 8(2) of the 2019 Bill may extend the
2019 Bill, or any provisions of the 2019 Bill, to an external Territory, an area adjacent to an
external Territory or an area outside the Australian fishing zone in relation to which the
Fisheries Management Act 1991 applies.
Item 2 - Section 5
Item 2 will repeal section 5 of the Customs Imposition Act as the definitions of 'regulated
goods' and 'regulated matter' in this section will no longer be required. These expressions
will not be used in the amended Customs Imposition Act.
Item 3 - Part 2 (heading)
Item 3 will amend the heading to Part 2 of the Customs Imposition Act consequential on
removing the reference to 'regulated goods' and replacing it with a reference to 'certain
3
goods'.
Item 4 - Subsection 7(1)
Item 4 will omit the term 'regulated goods' from subsection 7(1) of the Customs Imposition
Act and substitute the words 'a kind of goods covered by the Export Control Act 2019'. The
amendment will enable the regulations to prescribe charges in relation to a kind of good
(certain goods) covered by the 2019 Bill and will align the language in the Customs
Imposition Act with the language that will be used in the 2019 Bill.
Item 5 - Subsection 7(3)
Item 5 will omit the words 'regulated goods, and a single charge may be prescribed in
relation to 2 or more kinds of regulated goods' from subsection 7(3) of the Customs
Imposition Act and substitute them with the words 'kind of goods, and a single charge may
be prescribed in relation to 2 or more kinds of goods'. The amendment will remove the term
'regulated goods' in the Customs Imposition Act and use the term 'kind of goods' to align the
language in the Customs Imposition Act with the language that will be used in the 2019 Bill.
Item 6 - Subsection 8(2)
Item 6 will repeal subsection 8(2) of the Customs Imposition Act and substitute it with a new
subclause 8(2). The effect of this amendment is to remove a reference to 'regulated goods'
and substitute it with a reference to 'kind of goods'. Subclause 8(2) will continue to provide
that the Minister must be satisfied that the amount of the charge for the export of a kind of
goods is set at a level that is designed to recover no more than the Commonwealth's likely
costs in connection with the export of those goods. The amendment will also align the
language in the Customs Imposition Act with the language that will be used in the 2019 Bill.
Item 7 - Section 9
Item 7 will repeal section 9 of the Customs Imposition Act, which provides for the
regulations to prescribe persons who are liable to pay charges in relation to the export of
goods. This amendment will be a consequential amendment on the proposed repeal of the
Export Charges (Collection) Act 2015 by the Export Control (Consequential Amendments
and Transitional Provisions) Bill 2019 and the inclusion of collection and other matters
relating to fees and charges in Part 4 of Chapter 11 of the 2019 Bill. The amendment will also
ensure that the Customs Imposition Act will not include matters that do not relate to the
imposition of charges.
Item 8 - Part 3 (heading)
Item 8 will repeal the heading to Part 3 of the Customs Imposition Act and substitute it with a
new heading: Part 3 - Charges in relation to certain matters relating to the export of certain
goods. The amendment will be consequential on removing references to 'regulated matters'
and 'regulated goods' and replacing those references with 'certain matters' and 'certain
goods'.
Item 9 - Subsection 11(1)
Item 9 will repeal subsection 11(1) of the Customs Imposition Act and substitute it with a
new subclause 11(1). The amendment will align the language in the Customs Imposition Act
4
with the language in the 2019 Bill. The amendment will also ensure that charges will only be
imposed in relation to matters covered by the 2019 Bill.
Item 10 - Subsection 11(3)
Item 10 will omit the words 'regulated matter, and a single charge may be prescribed in
relation to 2 or more regulated maters' from subsection 11(3) of the Customs Imposition Act
and substitute them with the words 'matter, and a single charge may be prescribed in relation
to 2 or more matters'. The amendment will align the language in the Customs Imposition Act
with the language that will be used in the 2019 Bill.
Item 11 - Subsection 12(2)
Item 11 will repeal subsection 12(2) of the Customs Imposition Act and substitute it with a
new subclause 12(2). The effect of this amendment will be to remove reference to
'prescribing a charge in relation to a regulated matter' and substituting it with a reference to
'prescribing a charge in relation to a matter'. This will remove the reference to 'regulated
matter' to be consistent with the language that will be used in the 2019 Bill. Subclause 12(2)
will continue to provide that the Minister must be satisfied that the amount of the charge is
set at a level that is designed to recover no more than the Commonwealth's likely costs in
connection with the matters.
Item 12 - Section 13
Item 12 will repeal section 13 of the Customs Imposition Act, which provides for the
regulations to prescribe persons who are liable to pay charges in relation to a matter relating
to the export of goods. This amendment will be a consequential amendment on the proposed
repeal of the Export Charges (Collection) Act 2015 by the Export Control (Consequential
Amendments and Transitional Provisions) Bill 2019 and the inclusion of collection and other
matters for fees and charges in Part 4 of Chapter 11 of the 2019 Bill. The amendment also
ensures that the Customs Imposition Act does not include matters that do not relate to the
imposition of charges.
5
Export Charges (Imposition--Excise) Amendment Bill 2019
Part 1--Preliminary
Clause 1 Short title
This clause will provide that the Export Charges (Imposition--Excise) Amendment Bill 2019
(the Excise Imposition Bill), when enacted, may be cited as the Export Charges
(Imposition--Excise) Amendment Act 2019.
Clause 2 Commencement
This clause will provide for the commencement of the whole of the Excise Imposition Bill at
the same time as the commencement of section 3 of the Export Control Bill 2019 (the
2019 Bill). This will align the commencement of the amendments in the Excise Imposition
Bill with the commencement of the 2019 Bill to ensure a seamless implementation of the
2019 Bill.
Clause 3 Schedules
This clause will provide that legislation that is specified in a Schedule to the Excise
Imposition Bill will be amended or repealed as set out in the applicable items in the Schedule
concerned. Any other item in a Schedule to the Excise Imposition Bill will have effect
according to the terms of the Excise Imposition Bill.
Schedule 1--Amendments
Export Charges (Imposition--Excise) Act 2015
Item 1 - Section 4
Item 1 will repeal section 4 of the Export Charges (Imposition--Excise) Act 2015 (Excise
Imposition Act) and insert a new clause 4 to deal with the application of the Excise
Imposition Act to the external Territories and other areas. The effect of new clause 4 will be
to align the application of the Excise Imposition Act with the 2019 Bill by providing that the
Excise Imposition Act extends to the same external Territories or other areas as the 2019 Bill.
Rules made for the purposes of subclause 8(2) of the 2019 Bill may extend the 2019 Bill, or
any provisions of the 2019 Bill, to an external Territory, an area adjacent to an external
Territory or an area outside the Australian fishing zone in relation to which the Fisheries
Management Act 1991 applies.
Item 2 - Section 5
Item 2 will repeal section 5 of the Excise Imposition Act as the definitions of 'regulated
goods' and 'regulated matter' in this section will no longer be required. These expressions
will not be used in the amended Excise Imposition Act.
Item 3 - Part 2 (heading)
Item 3 will amend the heading to Part 2 of the Excise Imposition Act consequential on
removing the reference to 'regulated goods' and replacing it with a reference to 'certain
goods'.
6
Item 4 - Subsection 7(1)
Item 4 will omit the term 'regulated goods' from subsection 7(1) of the Excise Imposition
Act and substitute the words 'a kind of goods covered by the Export Control Act 2019'. The
amendment will enable the regulations to prescribe charges in relation to a kind of good
covered by the 2019 Bill and will align the language in the Excise Imposition Act with the
language that will be used in the 2019 Bill.
Item 5 - Subsection 7(3)
Item 5 will omit the words 'regulated goods, and a single charge may be prescribed in
relation to 2 or more kinds of regulated goods' from subsection 7(3) of the Excise Imposition
Act and substitute them with the words 'kind of goods, and a single charge may be prescribed
in relation to 2 or more kinds of goods'. The amendment will remove the term 'regulated
goods' in the Excise Imposition Act and use the term 'kind of goods' to align the language in
the Excise Imposition Act with the language that will be used in the 2019 Bill.
Item 6 - Subsection 8(2)
Item 6 will repeal subsection 8(2) of the Excise Imposition Act and substitute it with a new
subclause 8(2). The effect of this amendment is to remove a reference to 'regulated goods'
and substitute it with a reference to 'kind of goods'. Subclause 8(2) will continue to provide
that the Minister must be satisfied that the amount of the charge for the export of a kind of
goods is set at a level that is designed to recover no more than the Commonwealth's likely
costs in connection with the export of those goods. The amendment will also align the
language in the Excise Imposition Act with the language that will be used in the 2019 Bill.
Item 7 - Section 9
Item 7 will repeal section 9 of the Excise Imposition Act, which provides for the regulations
to prescribe persons who are liable to pay charges in relation to the export of goods. This
amendment will be a consequential amendment on the proposed repeal of the Export Charges
(Collection) Act 2015 by the Export Control (Consequential Amendments and Transitional
Provisions) Bill 2019 and the inclusion of collection and other matters for fees and charges in
Part 4 of Chapter 11 of the 2019 Bill. The amendment will also ensure that the Excise
Imposition Act will not include matters that do not relate to the imposition of charges.
Item 8 - Part 3 (heading)
Item 8 will repeal the heading to Part 3 of the Excise Imposition Act and substitute it with a
new heading: Part 3 - Charges in relation to certain matters relating to the export of certain
goods. The amendment will be consequential on removing references to 'regulated matters'
and replacing those references with 'certain matters' and 'certain goods'.
Item 9 - Subsection 11(1)
Item 9 will repeal subsection 11(1) of the Excise Imposition Act and substitute it with a new
subclause 11(1). The amendment will align the language in the Excise Imposition Act with
the language in the 2019 Bill. The amendment will also ensure that charges will only be
imposed in relation to matters covered by the 2019 Bill.
Item 10 - Subsection 11(3)
7
Item 10 will omit the words 'regulated matter, and a single charge may be prescribed in
relation to 2 or more regulated maters' from subsection 11(3) of the Excise Imposition Act
and substitute them with the words 'matter, and a single charge may be prescribed in relation
to 2 or more matters'. The amendment will align the language in the Excise Imposition Act
with the language that will be used in the 2019.
Item 11 - Subsection 12(2)
Item 11 will repeal subsection 12(2) of the Excise Imposition Act and substitute it with a new
subclause 12(2). The effect of this amendment is to remove reference to 'prescribing a charge
in relation to a regulated matter' and substitute it with a reference to 'prescribing a charge in
relation to a matter'. This will remove the reference to 'regulated matter' to be consistent
with the language that will be used in the 2019 Bill. Subclause 12(2) will continue to provide
that the Minister must be satisfied that the amount of the charge is set at a level that is
designed to recover no more than the Commonwealth's likely costs in connection with the
matters.
Item 12 - Section 13
Item 12 will repeal section 13 of the Excise Imposition Act, which provides for the
regulations to prescribe persons who are liable to pay charges in relation to a matter relating
to the export of goods. This amendment will be a consequential amendment on the proposed
repeal of the Export Charges (Collection) Act 2015 by the Export Control (Consequential
Amendments and Transitional Provisions) Bill 2019 and the inclusion of collection and other
matters for fees and charges in Part 4 of Chapter 11 of the 2019 Bill. The amendment will
also ensure that the Excise Imposition Act does not include matters that do not relate to the
imposition of charges.
8
Export Charges (Imposition--General) Amendment Bill 2019
Part 1--Preliminary
Clause 1 Short title
This clause will provide that the Export Charges (Imposition--General) Amendment Bill
2019 (the General Imposition Bill), when enacted, may be cited as the Export Charges
(Imposition--General) Amendment Act 2019.
Clause 2 Commencement
This clause will provide for the commencement of the whole of the General Imposition Bill
at the same time as the commencement of section 3 of the Export Control Bill 2019 (the 2019
Bill). This will align the commencement of the amendments in the General Imposition Bill
with the commencement of the 2019 Bill to ensure a seamless implementation of the
2019 Bill.
Clause 3 Schedules
This clause will provide that legislation that is specified in a Schedule to the General
Imposition Bill will be amended or repealed as set out in the applicable items in the Schedule
concerned. Any other item in a Schedule to the General Imposition Bill will have effect
according to the terms of the General Imposition Bill.
Schedule 1--Amendments
Export Charges (Imposition--General) Act 2015
Item 1 - Section 4
Item 1 will repeal section 4 of the Export Charges (Imposition--General) Act 2015 (General
Imposition Act) and insert a new clause 4 to deal with the application of the General
Imposition Act to the external Territories and other areas. The effect of new clause 4 will be
to align the application of the General Imposition Act with the 2019 Bill by providing that the
General Imposition Act extends to the same external Territories or other areas as the
2019 Bill. Rules made for the purposes of subclause 8(2) of the 2019 Bill may extend the
2019 Bill, or any provisions of the 2019 Bill, to an external Territory, an area adjacent to an
external Territory or an area outside the Australian fishing zone in relation to which the
Fisheries Management Act 1991 applies.
Item 2 - Section 5
Item 2 will repeal section 5 of the General Imposition Act as the definitions of 'regulated
goods' and 'regulated matter' in this section will no longer be required. These expressions
will not be used in the amended General Imposition Act.
Item 3 - Part 2 (heading)
Item 3 will amend the heading to Part 2 of the General Imposition Act consequential on
removing the reference to 'regulated goods' and replacing it with a reference to 'certain
goods'.
9
Item 4 - Subsection 7(1)
Item 4 will omit the term 'regulated goods' from subsection 7(1) of the General Imposition
Act and substitute the words 'a kind of goods covered by the Export Control Act 2019'. The
amendment will enable the regulations to prescribe charges in relation to a kind of good
covered by the 2019 Bill and will align the language in the General Imposition Act with the
language that will be used in the 2019 Bill.
Item 5 - Subsection 7(3)
Item 5 will omit the words 'regulated goods, and a single charge may be prescribed in
relation to 2 or more kinds of regulated goods' from subsection 7(3) of the General
Imposition Act and substitute them with the words 'kind of goods, and a single charge may
be prescribed in relation to 2 or more kinds of goods'. The amendment will remove the term
'regulated goods' in the General Imposition Act and use the term 'kind of goods' to align the
language in the General Imposition Act with the language that will be used in the 2019 Bill.
Item 6 - Subsection 8(2)
Item 6 will repeal subsection 8(2) of the General Imposition Act and substitute it with a new
subclause 8(2). The effect of this amendment is to remove a reference to 'regulated goods'
and substitute it with a reference to 'kind of goods'. Subclause 8(2) will continue to provide
that the Minister must be satisfied that the amount of the charge for the export of a kind of
goods is set at a level that is designed to recover no more than the Commonwealth's likely
costs in connection with the export of those goods. The amendment will also align the
language in the General Imposition Act with the language that will be used in the 2019 Bill.
Item 7 - Section 9
Item 7 will repeal section 9 of the General Imposition Act, which provides for the regulations
to prescribe persons who are liable to pay charges in relation to the export of goods. This
amendment will be a consequential amendment on the proposed repeal of the Export Charges
(Collection) Act 2015 in the Export Control (Consequential Amendments and Transitional
Provisions) Bill 2019 and the inclusion of collection and other matters for fees and charges in
Part 4 of Chapter 11 of the 2019 Bill. The amendment will also ensure that the General
Imposition Act does not include matters that do not relate to the imposition of charges.
Item 8 - Part 3 (heading)
Item 8 will repeal the heading to Part 3 of the General Imposition Act and substitute it with a
new heading: Part 3 - Charges in relation to certain matters relating to the export of certain
goods. The amendment will be consequential on removing references to 'regulated matters'
and 'regulated goods' and replacing those references with 'certain matters' and 'certain
goods'.
Item 9 - Subsection 11(1)
Item 9 will repeal subsection 11(1) of the General Imposition Act and substitute it with a new
subclause 11(1). The amendment will align the language in the General Imposition Act with
the language in the 2019 Bill. The amendment will also ensure that charges will only be
imposed in relation to matters covered by the 2019 Bill.
10
Item 10 - Subsection 11(3)
Item 10 will omit the words 'regulated matter, and a single charge may be prescribed in
relation to 2 or more regulated maters' from subsection 11(3) of the General Imposition Act
and substitute them with the words 'matter, and a single charge may be prescribed in relation
to 2 or more matters'. The amendment will align the language in the General Imposition Act
with the language that will be used in the 2019 Bill.
Item 11 - Subsection 12(2)
Item 11 will repeal subsection 12(2) of the General Imposition Act and substitute it with a
new subclause 12(2). The effect of this amendment is to remove reference to 'prescribing a
charge in relation to a regulated matter' and substitute it with a reference to "prescribing a
charge in relation to a matter'. This will remove the reference to 'regulated matter' to be
consistent with the language that will be used in the 2019 Bill. Subclause 12(2) will continue
to provide that the Minister must be satisfied that the amount of the charge is set at a level
that is designed to recover no more than the Commonwealth's likely costs in connection with
the matters.
Item 12 - Section 13
Item 12 will repeal section 13 of the General Imposition Act, which provides for the
regulations to prescribe persons who are liable to pay charges in relation to a matter relating
to the export of goods. This amendment will be a consequential amendment on the proposed
repeal of the Export Charges (Collection) Act 2015 by the Export Control (Consequential
Amendments and Transitional Provisions) Bill 2019 and the inclusion of collection and other
matters for fees and charges in Part 4 of Chapter 11 of 2019 Bill. The amendment also
ensures that the General Imposition Act does not include matters that do not relate to the
imposition of charges.
11
STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Export Charges (Imposition--Customs) Amendment Bill 2019
The Export Charges (Imposition--Customs) Amendment Bill 2019 (the Customs Imposition
Bill) is compatible with the human rights and freedoms recognised or declared in the
international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011.
Overview of the Bill
The Customs Imposition Bill will make amendments to the Export Charges (Imposition--
Customs) Act 2015 (the Customs Imposition Act) consequential on the enactment of the
Export Control Bill 2019 (the 2019 Bill) and the proposed repeal of the Export Charges
(Collection) Act 2015.
Human rights implications
The Customs Imposition Act enables the imposition of charges relating to the export of goods
where the charge is a duty of customs within the meaning of section 55 of the Constitution.
The Customs Imposition Bill will make changes to the Customs Imposition Act consequential
on the enactment of the 2019 Bill. The amendments will clarify the application of the
Customs Imposition Act to the external Territories and other areas, and remove the reference
to 'regulated goods' and 'regulated matter' to remove possible confusion with the concept of
'prescribed goods' used in the 2019 Bill.
The Customs Imposition Act does not itself set the amount of the charges and does not
impose any financial impacts. The Customs Imposition Act authorises the imposition of
charges prescribed in regulations to enable cost recovery of corporate and supporting export
certification activities provided to those persons that export or deal with exported goods.
For these reasons, the Customs Imposition Bill does not engage any of the applicable human
rights or freedoms.
Conclusion
The Customs Imposition Bill is compatible with the human rights and freedoms recognised or
declared in the international instruments listed in section 3 of the Human Rights
(Parliamentary Scrutiny) Act 2011 as it does not engage any human rights issues.
(Circulated by authority of the Minister for Agriculture,
Senator the Hon Bridget McKenzie)
1
STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Export Charges (Imposition--Excise) Amendment Bill 2019
The Export Charges (Imposition--Excise) Amendment Bill 2019 (the Excise Imposition Bill)
is compatible with the human rights and freedoms recognised or declared in the international
instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Bill
The Excise Imposition Bill will make amendments to the Export Charges (Imposition--
Excise) Act 2015 (the Excise Imposition Act) consequential on the enactment of the Export
Control Bill 2019 (the 2019 Bill) and the proposed repeal of the Export Charges (Collection)
Act 2015.
Human rights implications
The Excise Imposition Act enables the imposition of charges relating to the export of goods
where the charge is a duty of excise within the meaning of section 55 of the Constitution. The
Excise Imposition Bill will make changes to the Excise Imposition Act consequential on the
enactment of the 2019 Bill. The amendments will clarify the application of the Excise
Imposition Act to the external Territories and other areas, and remove the reference to
'regulated goods' and 'regulated matter' to remove possible confusion with the concept of
'prescribed goods' used in the 2019 Bill.
The Excise Imposition Act does not itself set the amount of the charges and does not impose
any financial impacts. The Excise Imposition Act authorises the imposition of charges
prescribed in regulations to enable cost recovery of corporate and supporting export
certification activities provided to those persons that export or deal with exported goods.
For these reasons, the Excise Imposition Bill does not engage any of the applicable human
rights or freedoms.
Conclusion
The Excise Imposition Bill is compatible with the human rights and freedoms recognised or
declared in the international instruments listed in section 3 of the Human Rights
(Circulated by authority of the Minister for Agriculture,
Senator the Hon Bridget McKenzie)
2
STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Export Charges (Imposition--General) Amendment Bill 2019
The Export Charges (Imposition--General) Amendment Bill 2019 (the General Imposition
Bill) is compatible with the human rights and freedoms recognised or declared in the
international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011.
Overview of the Bill
The General Imposition Bill will make amendments to the Export Charges (Imposition--
Excise) Act 2015 (the General Imposition Act) consequential on the enactment of the Export
Control Bill 2019 (the 2019 Bill) and the proposed repeal of the Export Charges (Collection)
Act 2015.
Human rights implications
The General Imposition Act enables the imposition of charges relating to the export of goods
where the charge is not a duty of customs or excise within the meaning of section 55 of the
Constitution. The General Imposition Bill will make changes to the General Imposition Act
consequential on the enactment of the 2019 Bill. The amendments will clarify the application
of the General Imposition Act to the external Territories and other areas, and remove the
reference to 'regulated goods' and 'regulated matter' to remove possible confusion with the
concept of 'prescribed goods' used in the 2019 Bill.
The General Imposition Act does not itself set the amount of the charges and does not impose
any financial impacts. The General Imposition Act authorises the imposition of charges
prescribed in regulations to enable cost recovery of corporate and supporting export
certification activities provided to those persons that export or deal with exported goods.
For these reasons, the General Imposition Bill does not engage any of the applicable human
rights or freedoms.
Conclusion
The General Imposition Bill is compatible with the human rights and freedoms recognised or
declared in the international instruments listed in section 3 of the Human Rights
(Parliamentary Scrutiny) Act 2011 as it does not engage any human rights issues.
(Circulated by authority of the Minister for Agriculture,
Senator the Hon Bridget McKenzie)
3