{"id":"C2015A00094","name":"Export Charges (Imposition—Excise) Act 2015","slug":"export-charges-imposition-excise-act-2015","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"94 of 2015","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":54895,"registerId":"commonwealth-C2015A00094-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Export Charges (Imposition—Excise) Act 2015.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

29 June 2015

2. Sections 3 to 15

The later of:

(a) the start of the day after this Act receives the Royal Assent; and

(b) immediately after the commencement of the Export Charges (Collection) Act 2015.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

30 June 2015

\n```\n\n> Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.\n\n (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Act binds the Crown","content":"#### 3 Act binds the Crown\n\n This Act binds the Crown in each of its capacities.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Extension of this Act to external Territories and other areas","content":"#### 4 Extension of this Act to external Territories and other areas\n\n (1) Subject to subsection (2), this Act does not extend to the external Territories.\n (2) If rules made for the purposes of paragraph 8(2)(a) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an external Territory, then this Act extends to that external Territory.\n (3) If rules made for the purposes of paragraph 8(2)(b) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area adjacent to an external Territory, then this Act extends to that area.\n (4) If rules made for the purposes of paragraph 8(2)(c) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area outside the Australian fishing zone in relation to which the Fisheries Management Act 1991 applies, under regulations made for the purposes of section 8 of the Fisheries Management Act 1991, then this Act extends to that area.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Act does not impose tax on property of a State","content":"#### 6 Act does not impose tax on property of a State\n\n (1) This Act does not impose a tax on property of any kind belonging to a State.\n (2) In this section:\n\n> property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.","sortOrder":5},{"sectionNumber":"Part 2","sectionType":"part","heading":"Charges in relation to the export of certain goods","content":"## Part 2—Charges in relation to the export of certain goods","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Imposition of charges","content":"#### 7 Imposition of charges\n\n (1) The regulations may prescribe a charge in relation to the export of a kind of goods covered by the Export Control Act 2020.\n (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes.\n (3) Two or more charges may be prescribed in relation to the same kind of goods, and a single charge may be prescribed in relation to 2 or more kinds of goods.\n (4) This section imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Matters relating to amount of charges","content":"#### 8 Matters relating to amount of charges\n\n (1) The regulations may prescribe a charge for the purposes of subsection 7(1):\n (a) by specifying an amount as the charge; or\n (b) by specifying a method for calculating the amount of the charge.\n (2) Before the Governor‑General makes regulations for the purposes of subsection 7(1) prescribing a charge in relation to the export of a kind of goods, 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 export of the goods.","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":"Exemptions from charges","content":"#### 10 Exemptions from charges\n\n The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 7(1).","sortOrder":9},{"sectionNumber":"Part 3","sectionType":"part","heading":"Charges in relation to certain matters relating to the export of certain goods","content":"## Part 3—Charges in relation to certain matters relating to the export of certain goods","sortOrder":10},{"sectionNumber":"11","sectionType":"section","heading":"Imposition of charges","content":"#### 11 Imposition of charges\n\n (1) The regulations may prescribe a charge in relation to a matter relating to the export of a kind of goods if:\n (a) the export of goods of that kind is covered by the Export Control Act 2020; or\n (b) provision in relation to the matter is made under the Export Control Act 2020.\n (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes.\n (3) Two or more charges may be prescribed in relation to the same matter, and a single charge may be prescribed in relation to 2 or more matters.\n (4) This section imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.","sortOrder":11},{"sectionNumber":"12","sectionType":"section","heading":"Matters relating to amount of charges","content":"#### 12 Matters relating to amount of charges\n\n (1) The regulations may prescribe a charge for the purposes of subsection 11(1):\n (a) by specifying an amount as the charge; or\n (b) by specifying a method for calculating the amount of the charge.\n (2) Before the Governor‑General makes regulations for the purposes of subsection 11(1) prescribing a charge in relation to a matter, 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 matter.","sortOrder":12},{"sectionNumber":"14","sectionType":"section","heading":"Exemptions from charges","content":"#### 14 Exemptions from charges\n\n The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 11(1).","sortOrder":13},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"## Part 4—Miscellaneous","sortOrder":14},{"sectionNumber":"15","sectionType":"section","heading":"Regulations","content":"#### 15 Regulations\n\n The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.","sortOrder":15}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act remains tightly scoped to its original purpose: imposing export-related charges as excise duties to recover Commonwealth regulatory costs. The extension provisions referencing the Export Control Act 2020 reflect a routine legislative update (replacing the earlier Export Control Act 1982) rather than a substantive expansion of scope."},"complexity_factors":["Constitutional law dimension: the Act deliberately limits its scope to 'duties of excise' under section 55 of the Constitution, requiring readers to understand the constitutional distinction between excise and customs duties","Split legislative architecture: this Act is intentionally incomplete and only makes sense when read alongside two companion Acts (Export Charges (Imposition—Customs) and Export Charges (Collection) Act 2015), and the Export Control Act 2020","Regulatory delegation: the actual charges are set in regulations made by the Governor-General, not in the Act itself, so the Act's real-world impact cannot be assessed without consulting subordinate legislation","Tiered commencement: sections 3–15 had conditional commencement tied to a separate Act commencing, adding procedural complexity","Geographic extension provisions referencing multiple other Acts (Export Control Act 2020, Fisheries Management Act 1991) for their territorial scope","Constitutional exclusion clause (section 6) referencing section 114 of the Constitution regarding State property"],"plain_english_summary":"This Act authorises the Australian Government to impose fees on exported goods that qualify as excise duties, targeting exports regulated under the Export Control Act (e.g., agricultural and fish products). \n\nIt lets regulations set cost-recovery charges (with possible exemptions) to cover Commonwealth oversight, with actual amounts fixed in regulation. It’s one piece of a constitutional split designed to ensure excise-type export charges are valid."},"issue_detection":{"absurdities":[{"type":"other","section":"Section 2 (Commencement Table, Item 2)","severity":"low","reasoning":"Column 3 records '30 June 2015' as the date, but the operative Column 2 text says the provisions may not commence at all. The note in s2(2) clarifies Column 3 is not part of the Act, but the recording of a specific date for a contingent commencement that may never have occurred is potentially misleading. This is a structural tension rather than a pure absurdity, but it creates logical confusion about what is legally operative.","confidence":0.6,"description":"Sections 3 to 15 are listed as commencing on 30 June 2015, but the commencement table explicitly states they do not commence at all if the Export Charges (Collection) Act 2015 does not commence. This creates a situation where the date in Column 3 is recorded as a historical fact that may be entirely fictitious or misleading if the contingency was never met."},{"type":"other","section":"Section 5 (Missing)","severity":"medium","reasoning":"The commencement table at Item 2 refers to 'Sections 3 to 15' as a continuous range, implying all sections in that range exist. Sections 5, 9, and 13 are absent. If they were repealed post-enactment, the commencement entry may describe a range that no longer reflects the Act's actual provisions. While this may reflect lawful omission/repeal, it creates a logical disconnect between the commencement provision's description and the Act's actual content.","confidence":0.65,"description":"The Act jumps from section 4 to section 6, and from section 9 to section 10, and from section 13 to section 14. Sections 5, 9, and 13 are entirely absent from the text without any indication of repeal or omission. If these sections were intended to exist and were later repealed, the commencement table in s2 would be inaccurate as to the scope of 'Sections 3 to 15'."},{"type":"impossible_compliance","section":"Section 8(2)","severity":"medium","reasoning":"The precondition in s8(2) depends on the Minister's subjective satisfaction about a forward-looking estimate ('likely costs'). Since the Act provides no methodology for calculating likely costs, no evidentiary standard, and no external check on the Minister's satisfaction, the constraint is practically unenforceable. Courts would likely treat the Minister's satisfaction as non-justiciable on the merits, rendering the cost-recovery cap legally aspirational rather than operative.","confidence":0.72,"description":"The Minister must be satisfied that a charge is designed to recover 'no more than' the Commonwealth's likely costs before the Governor-General makes the regulations. However, there is no mechanism, threshold, or reviewable standard for how the Minister forms this satisfaction, and 'likely costs' are inherently speculative. A Minister could satisfy themselves on the basis of any estimate, making the constraint functionally hollow."},{"type":"impossible_compliance","section":"Section 12(2)","severity":"medium","reasoning":"Section 11(1) defines the subject charge by reference to 'a matter relating to the export' — itself an undefined and potentially expansive concept. Section 12(2) then requires the Minister to assess costs 'in connection with the matter', where the matter's scope is unclear. The combination of an undefined subject and a speculative cost assessment creates a constraint that is impossible to verify with any precision.","confidence":0.7,"description":"Identical to the flaw identified in s8(2) — the Minister must be satisfied that charges relate to 'likely costs in connection with the matter', where 'the matter' is defined by reference to things 'relating to the export of a kind of goods'. The circularity of 'a matter relating to the export' is compounded by the speculative nature of 'likely costs', again making the precondition functionally unverifiable."},{"type":"self_contradicting","section":"Sections 7(4) and 11(4)","severity":"high","reasoning":"The Act imposes charges 'as taxes' (ss7(2), 11(2)) but then immediately limits imposition to duties of excise (ss7(4), 11(4)). The companion Acts — Export Charges (Imposition—Customs) Act 2015 and Export Charges (Imposition—General) Act 2015 — presumably cover other constitutional heads. However, within this Act alone, a regulation could purport to impose a charge as a tax that is not an excise duty, which would be declared a tax by s7(2)/s11(2) but not actually imposed by s7(4)/s11(4), creating a legally incoherent charge.","confidence":0.68,"description":"Both provisions state that the respective section 'imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.' This means the sections may impose nothing at all if a charge is not a duty of excise, yet the charges are also declared in ss7(2) and 11(2) to be 'imposed as taxes'. A charge that is a tax but not an excise duty would fall entirely outside the operative effect of both sections, potentially creating a class of charges declared as taxes with no operative imposition."}],"contradictions":[{"severity":"medium","section_a":"Section 7(2)","section_b":"Section 7(4)","confidence":0.75,"description":"Section 7(2) declares that charges prescribed under s7(1) 'are imposed as taxes' — an unqualified imposition. Section 7(4) then limits that imposition to charges that are 'a duty of excise within the meaning of section 55 of the Constitution.' A charge that is prescribed as a tax under s7(1) but does not constitute a duty of excise is simultaneously 'imposed as a tax' (s7(2)) and not imposed at all (s7(4)), creating a direct contradiction."},{"severity":"medium","section_a":"Section 11(2)","section_b":"Section 11(4)","confidence":0.75,"description":"Identical contradiction to ss7(2) and 7(4) — charges are declared to be imposed as taxes (s11(2)) but simultaneously limited to duties of excise (s11(4)), meaning a non-excise tax charge under s11 would be both imposed and not imposed."},{"severity":"medium","section_a":"Section 4(1)","section_b":"Sections 4(2), 4(3), 4(4)","confidence":0.65,"description":"Section 4(1) states that 'subject to subsection (2), this Act does not extend to the external Territories.' Subsections (2) and (3) then provide for extension to external Territories and areas adjacent to them. However, subsection (4) extends the Act to areas outside the Australian fishing zone — which may not be external Territories or adjacent areas at all. Subsection (4) is not carved out from the general rule in s4(1) (it is not 'subject to subsection (4)'), creating ambiguity about whether s4(4) extensions are lawfully authorised by the saving language in s4(1)."},{"severity":"medium","section_a":"Section 8(2)","section_b":"Section 15","confidence":0.6,"description":"Section 15 grants the Governor-General broad power to make regulations 'necessary or convenient to be prescribed for carrying out or giving effect to this Act.' Section 8(2) requires the Minister to be satisfied about cost-recovery levels before the Governor-General makes specific regulations under s7(1). If the Governor-General uses the s15 general power to prescribe charges or charge-related matters, the precondition in s8(2) (which refers specifically to s7(1) regulations) may be circumvented, contradicting the apparent legislative intent that all charges be subject to the cost-recovery cap."}]},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation appears to serve its original purpose as a constitutional 'imposition' act. It was enacted in 2015 as part of a package of three imposition acts (Excise, Customs, and General) to replace earlier export charge legislation. The scope remains tightly focused on creating the constitutional authority to impose export charges as excise duties, with all substantive charging details deliberately left to regulations. There is no evidence of scope creep — the Act is essentially a shell that enables regulations, which is its intended design."},"complexity_factors":["Very short statute (only 15 sections)","Minimal defined terms (only one explicit definition in section 6)","Simple structure with clear Parts: Preliminary, two charging Parts, and Miscellaneous","Heavy reliance on delegated legislation (regulations) for actual substance — the Act itself is a framework that delegates all operational details to regulations","Constitutional limitation clause (sections 7(4) and 11(4)) requiring charges to qualify as 'duties of excise' — adds conceptual complexity but simple drafting","Cross-references to Export Control Act 2020 and Export Charges (Collection) Act 2015 for context, but no intricate internal cross-referencing","No nested exceptions or conditional logic beyond basic commencement provisions"],"plain_english_summary":"This law allows the Australian Government to charge fees (called 'excise duties') on certain goods being exported from Australia, and on certain activities related to exporting those goods.\n\n**What it does:**\n- **Part 2** lets the government create regulations to charge fees on the export of specific goods that are regulated under the Export Control Act 2020 (things like live animals, meat, dairy, fish, plants, and other agricultural products).\n- **Part 3** lets the government create regulations to charge fees for specific matters related to exporting those goods — for example, inspection fees, certification fees, or other regulatory services.\n\n**Key limits on these charges:**\n- The fees must be set at a level designed to recover **no more than** what it costs the government to provide the export-related services (cost recovery only, no profit).\n- The charges are technically classified as 'taxes' under the Constitution, specifically as 'duties of excise' (a type of tax on goods produced or manufactured in Australia).\n- The regulations can specify exact amounts or formulas for calculating fees, and can create exemptions for certain cases.\n\n**Who it affects:**\n- Exporters of regulated goods (primarily agricultural and food products)\n- Anyone needing government services related to exporting these goods\n\n**Why it matters:**\nThis is one of three 'imposition' acts that create the legal authority to charge export fees. This particular one deals with fees that count as excise duties under the Constitution. It ensures the government can recover costs for export inspection and certification services while staying within constitutional limits on taxation."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based solely on the Act text, the scope has not changed from what the instrument establishes: it permits regulations to impose excise‑type export charges only for goods or matters covered by the Export Control Act 2020, limits charge amounts to recover no more than the Commonwealth’s likely costs (ss 7, 11, 8(2), 12(2)), allows exemptions (ss 10, 14), and restricts charges to the constitutional concept of duties of excise (ss 7(4), 11(4)). Commencement depends on the related Collection Act (s 2)."},"complexity_factors":["Dependence on delegated legislation: the Act authorises charges by regulation rather than specifying rates or methods itself (ss 7, 11, 15).","Interplay with Export Control Act 2020: charges apply only to goods/matters covered by that Act, creating cross‑instrument dependency (ss 7(1), 11(1)).","Constitutional constraint: charges operate only to the extent they are duties of excise (ss 7(4), 11(4)), introducing legal boundary analysis.","Ministerial precondition: Minister must be satisfied charges recover no more than Commonwealth’s likely costs, creating an administrative discretion and evidentiary requirement (ss 8(2), 12(2)).","Commemorated commencement linkage: parts of the Act commence only after the Export Charges (Collection) Act 2015, so practical effect depends on another statute (s 2).","Territorial limits and conditional extension to external Territories and adjacent areas via rules under the Export Control Act 2020, adding geographic complexity (s 4).","Regulatory flexibility: regulations may set fixed amounts or methods of calculation and may provide exemptions, increasing variation in compliance obligations (ss 8(1), 12(1), 10, 14)."],"plain_english_summary":"This Act lets regulations impose excise‑style charges on exports covered by the Export Control Act 2020, and on related export matters. Charges must be set to recover no more than the Commonwealth’s likely costs (ss 7, 11, 8(2), 12(2)). Exporters pay the charges; the Governor‑General makes the regulations subject to ministerial satisfaction and regulations may provide exemptions. Charges apply only so far as they are duties of excise and commencement is contingent on a linked Collection Act (ss 7(4), 10, 14, 2)."}},"importantCases":[],"_links":{"self":"/api/acts/export-charges-imposition-excise-act-2015","history":"/api/acts/export-charges-imposition-excise-act-2015/history","analysis":"/api/acts/export-charges-imposition-excise-act-2015/analysis","conflicts":"/api/acts/export-charges-imposition-excise-act-2015/conflicts","importantCases":"/api/acts/export-charges-imposition-excise-act-2015/important-cases","documents":"/api/acts/export-charges-imposition-excise-act-2015/documents"}}