{"id":"C2015A00098","name":"Imported Food Charges (Imposition—Excise) Act 2015","slug":"imported-food-charges-imposition-excise-act-2015","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"98 of 2015","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":54908,"registerId":"commonwealth-C2015A00098-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 Imported Food 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 10

The later of:

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

(b) immediately after the commencement of the Imported Food 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 Note: This table relates only to the provisions of this Act as originally enacted.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 to certain external Territories","content":"#### 4 Extension to certain external Territories\n\n This Act does not extend to Norfolk Island, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends to that Territory.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Act does not impose tax on property of a State","content":"#### 5 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","content":"## Part 2—Charges","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Imposition of charges","content":"#### 6 Imposition of charges\n\n (1) The regulations may prescribe a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992.\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 prescribed matter, and a single charge may be prescribed in relation to 2 or more prescribed 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":7},{"sectionNumber":"7","sectionType":"section","heading":"Matters relating to amount of charges","content":"#### 7 Matters relating to amount of charges\n\n (1) The regulations may prescribe a charge for the purposes of subsection 6(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 6(1) prescribing a charge in relation to a prescribed matter connected with the administration of the Imported Food Control Act 1992, 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 prescribed matter.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Who is liable to pay charges","content":"#### 8 Who is liable to pay charges\n\n The regulations may prescribe one or more persons who are liable to pay a specified charge prescribed for the purposes of subsection 6(1).\n\n> Note: For matters related to the collection of charges prescribed for the purposes of subsection 6(1), see the Imported Food Charges (Collection) Act 2015.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Exemptions from charges","content":"#### 9 Exemptions from charges\n\n The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 6(1).","sortOrder":10},{"sectionNumber":"Part 3","sectionType":"part","heading":"Miscellaneous","content":"## Part 3—Miscellaneous","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Regulations","content":"#### 10 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":12}],"analysis":{"issue_detection":{"absurdities":[{"type":"other","section":"6(1) and 8","severity":"medium","reasoning":"A taxing Act that imposes charges as taxes (s6(2)) but leaves the identification of the liable person entirely to subordinate regulations creates a situation where the tax exists in primary law but the taxpayer does not. If no regulation prescribes a liable person under s8, the charge is imposed (s6(2)) but is unenforceable against anyone. The Act provides no fallback or default taxpayer.","confidence":0.72,"description":"The Act imposes charges but does not itself identify who is liable to pay them — liability is entirely delegated to regulations. This means the Act imposes taxes (s6(2)) without, on its face, specifying any taxpayer, which is constitutionally and legally unusual for a taxing statute."},{"type":"circular_definition","section":"6(1) and 7(2)","severity":"low","reasoning":"The phrase 'prescribed matter' is used to define the scope of the charging power, but 'prescribed' means prescribed by regulations made under this very Act. The Act therefore delegates to the Executive both the definition of the taxable event and the rate of tax, with the only constraint being the cost-recovery cap in s7(2). While common in fees-and-charges legislation, the complete absence of any primary-law identification of the taxable matter is a logical gap.","confidence":0.65,"description":"Section 6(1) authorises charges in relation to 'a prescribed matter connected with the administration of the Imported Food Control Act 1992', but the term 'prescribed matter' is itself defined only by what the regulations prescribe. This creates a circular dependency: the subject matter of the charge is whatever the regulations say it is, with no legislative anchor beyond a vague nexus to administration of the 1992 Act."},{"type":"impossible_compliance","section":"7(2)","severity":"low","reasoning":"The obligation is a pre-conditions on the Minister's satisfaction at the time of making regulations, not an ongoing obligation. Once regulations are made, there is no duty to revisit satisfaction, no sunset, and no correction mechanism. The constraint is therefore logically hollow as a genuine cost-recovery safeguard.","confidence":0.68,"description":"Section 7(2) requires the Minister to be satisfied that charges are designed to recover 'no more than the Commonwealth's likely costs' before regulations are made, but provides no mechanism for review, adjustment, or consequence if the actual costs diverge substantially from the 'likely costs' estimate. A charge lawfully imposed on a likely-costs estimate that later proves wildly inaccurate remains valid, making the cost-recovery constraint effectively unenforceable after the fact."},{"type":"self_contradicting","section":"2(2)","severity":"low","reasoning":"Column 3 appears in the body of s2 and is editable without amendment, meaning the published version of the Act can contain information that differs from what Parliament enacted, yet readers consulting the published Act will see it. This is a structural oddity common to Commonwealth Acts but remains logically awkward.","confidence":0.55,"description":"Section 2(2) states that information in column 3 of the commencement table 'is not part of this Act' but also states it 'may be inserted... or... edited'. The column 3 entry records '30 June 2015' as the commencement date for ss3–10. If this information is not part of the Act, it has no legal force; yet the commencement table in s2(1) cross-references it as 'Date/Details', implying it has informational (if not legal) significance. The provision creates a document that is simultaneously part of a published Act and not part of the Act."}],"contradictions":[{"severity":"high","section_a":"6(2)","section_b":"6(4)","confidence":0.82,"description":"Section 6(2) states that charges prescribed under s6(1) 'are imposed as taxes' without qualification. Section 6(4) then limits s6's imposition to charges that are 'a duty of excise within the meaning of section 55 of the Constitution'. This creates a contradiction: s6(2) imposes all prescribed charges as taxes, but s6(4) restricts the imposition only to those charges constituting excise duties. Any charge that is a tax but not a duty of excise is simultaneously imposed (s6(2)) and not imposed (s6(4)) by this section, leaving its legal status indeterminate."},{"severity":"low","section_a":"4","section_b":"3","confidence":0.5,"description":"Section 3 binds the Crown 'in each of its capacities', which would include the Crown in right of the external Territories. Section 4 provides that the Act does not extend to Norfolk Island, Christmas Island, or Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends there. If the Crown operates in those Territories but the Act does not extend there, it is unclear whether the Crown binding in s3 applies in those Territories (since the Act itself does not apply), creating a potential inconsistency in the geographic scope of the Crown-binding provision versus the Act's operative provisions."}]},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: providing the constitutional authority to impose excise charges on imported food to recover administrative costs. It has not expanded beyond this narrow cost-recovery function."},"complexity_factors":["Very short statute (only 10 sections)","Minimal defined terms (only one defined term in section 5(2))","Heavy reliance on regulations for substantive content — the Act itself is essentially a framework that delegates all details to subordinate legislation","Simple conditional logic (commencement table with straightforward triggers)","Single cross-reference to companion legislation (Imported Food Charges (Collection) Act 2015)","Constitutional safeguards (section 5 and section 6(4)) are straightforward limitations rather than complex nested conditions"],"plain_english_summary":"This law allows the government to charge fees (called 'excise charges') on imported food to help pay for the cost of checking that imported food is safe and meets Australian standards.\n\n**What it does:**\n- **Authorises charges**: Lets the government create regulations that set fees on imported food-related activities. These fees are technically classified as 'excise' taxes (a type of tax on goods).\n- **Cost recovery only**: The Minister must ensure any fee only covers the actual costs of administering food safety checks — the government can't profit from these charges.\n- **Flexible fee structure**: Allows multiple fees for the same activity, or one fee covering several activities.\n- **Who pays**: The regulations will specify who must pay (likely importers or brokers).\n- **Exemptions possible**: The regulations can also create exemptions from these fees.\n\n**Who it affects:**\n- **Importers and brokers** bringing food into Australia\n- **The Commonwealth government** (which collects the fees to fund food safety inspections)\n\n**Why it matters:**\nThis is one of three companion laws that work together to create a user-pays system for food safety. Instead of all taxpayers funding food inspections, the businesses importing food bear the costs. The law is carefully limited to avoid constitutional problems — it only operates as an 'excise' tax (a specific constitutional category), and explicitly avoids taxing state government property."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act’s scope, as drafted, is to enable regulations imposing excise‑form charges tied to administration of the Imported Food Control Act 1992, subject to constitutional limits and conditional commencement. Nothing in the text shows a change from that expressed scope; regulatory instruments and the Collection Act control practical coverage and implementation."},"complexity_factors":["Constitutional constraint: charges only apply insofar as they are duties of excise under s55 of the Constitution (s6(4)), creating legal boundary tests.","Regulatory delegation: substantive design of charges (amounts, methods, exemptions, liable persons) is left to regulations, concentrating substantive rule‑making outside the Act (ss6(1), 7(1), 8, 9).","Ministerial standard: Minister must be satisfied charges recover no more than the Commonwealth’s likely costs, introducing an administrative judgment and evidentiary requirement before regulations are made (s7(2)).","Collection separated: collection and enforcement mechanisms are handled by a separate Act (Imported Food Charges (Collection) Act 2015), requiring cross‑Act coordination.","Commencement contingency: some provisions commence only if the Collection Act commences, making operation dependent on external legislative timing (s2).","Territorial limitation: extension to certain external territories depends on whether the Imported Food Control Act 1992 extends there (s4), adding conditional reach.","State immunity: the Act expressly exempts State property from taxation consistent with s114 of the Constitution, narrowing application (s5).","Broad regulation‑making power: Governor‑General may make regulations necessary or convenient to give effect to the Act, enabling wide delegated discretion (s10).","Regulatory design burden: the Act gives little technical detail on calculation or administrative procedures, shifting compliance complexity to the regulations (ss7(1), 10)."],"plain_english_summary":"This Act lets the Governor‑General make regulations that impose charges (treated as excise taxes) for matters connected with administering the Imported Food Control Act 1992. The regulations decide who pays, how amounts are set or calculated, and may create exemptions.\n\nThe Minister must be satisfied charges are set to recover no more than the Commonwealth’s likely costs (s7(2)). Charges operate only to the extent they qualify as duties of excise under s55 of the Constitution (s6(4)); commencement and territorial application are conditional (s2, s4)."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The Act's scope remains consistent with its original intent — a narrow, constitutionally-required vehicle for imposing the excise component of imported food charges. It does not expand beyond cost-recovery fees connected with administration of the Imported Food Control Act 1992."},"complexity_factors":["Constitutional layering: The Act exists solely to satisfy section 55 of the Constitution (the requirement that excise taxes be imposed in a standalone Act), which requires background knowledge of Australian constitutional law to understand","Delegated legislation dependency: The Act is largely a shell — virtually all operative detail (charge amounts, liable persons, exemptions) is deferred to regulations made separately, meaning readers must consult multiple documents","Split imposition structure: This Act is one of three interdependent Acts (Imposition—Excise, Imposition—Customs, and Collection) that together form a single scheme, making it impossible to fully understand in isolation","Constitutional carve-outs: Section 5 references section 114 of the Constitution regarding State property, and section 6(4) references the excise duty boundary in section 55, requiring constitutional literacy","Staged commencement: The commencement provisions link this Act's operation to the commencement of a separate Act, adding a conditional dependency"],"plain_english_summary":"This Act provides the constitutional vehicle allowing the Australian Government to charge fees to businesses and individuals who import food, funding inspection and regulation of imported food. It exists solely to satisfy the Constitution’s requirement for laws imposing duties of excise.\n\nThe fees are set by regulation (not in the Act), must be limited to cost recovery, can include exemptions, bind government entities (with constitutional limits for State property), and only apply in territories where imported food controls are in force."}},"importantCases":[],"_links":{"self":"/api/acts/imported-food-charges-imposition-excise-act-2015","history":"/api/acts/imported-food-charges-imposition-excise-act-2015/history","analysis":"/api/acts/imported-food-charges-imposition-excise-act-2015/analysis","conflicts":"/api/acts/imported-food-charges-imposition-excise-act-2015/conflicts","importantCases":"/api/acts/imported-food-charges-imposition-excise-act-2015/important-cases","documents":"/api/acts/imported-food-charges-imposition-excise-act-2015/documents"}}