{"id":"C2004A00575","name":"Tradex Duty Imposition (Customs) Act 1999","slug":"tradex-duty-imposition-customs-act-1999","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"186 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38569,"registerId":"commonwealth-C2004A00575-1775056576955","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Tradex Duty Imposition (Customs) Act 1999.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act commences on the day on which the Tradex Scheme Act 1999 commences.","sortOrder":1},{"sectionNumber":"2A","sectionType":"section","heading":"Act does not extend to Norfolk Island","content":"#### 2A Act does not extend to Norfolk Island\n\n  This Act does not extend to Norfolk Island.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Imposition of tradex duty","content":"#### 3 Imposition of tradex duty\n\n  (1) The tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999 is imposed by this section.\n  (2) This section imposes the tax known as tradex duty only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Amount of tradex duty","content":"#### 4 Amount of tradex duty\n\n  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.","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}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Act narrows and operationalises the tradex charge created elsewhere by: (a) limiting imposition to the constitutional category of customs duties (s3(2)); (b) prescribing the payable amount as the customs duty that would apply under the Customs Tariff Act 1995 if item 21A were not used (s4); (c) excluding Norfolk Island (s2A) and property of a State (s5); and (d) tying commencement to the Tradex Scheme Act 1999 (s2). These provisions change the practical scope of the tradex levy by imposing constitutional, territorial and property‑based limits."},"complexity_factors":["Cross‑references to other statutes: depends on the Tradex Scheme Act 1999 (definition and liability) and the Customs Tariff Act 1995 (tariff rates and item 21A), increasing external interpretive work (s1, s2, s3(1), s4).","Constitutional limit: the duty is imposed only insofar as it is a customs duty within the meaning of section 55 of the Constitution (s3(2)), creating a threshold legal question about scope.","Territorial and subject exclusions: express non‑extension to Norfolk Island (s2A) and exemption for State property per s114 meaning (s5), which narrow application and require legal characterisation of goods.","Simple numeric calculation rule: s4 ties amount directly to existing customs duty, reducing administrative complexity but requiring cross‑checking of tariff application (item 21A interaction).","Commencement dependency: the Act commences only when the Tradex Scheme Act 1999 commences (s2), so timing and coordination matter."],"plain_english_summary":"This Act imposes the ‘tradex duty’ created by the Tradex Scheme Act 1999, but only to the extent the tax qualifies as a customs duty under the Constitution. It sets the tradex duty equal to the customs duty that would have applied under the Customs Tariff Act 1995 if the goods had not used item 21A. The Act does not apply to Norfolk Island and excludes property of a State. Importers bear the charge and existing customs rules determine collection and compliance."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: constitutionally grounding the tradex duty as a duty of customs. It has not expanded beyond this narrow technical function since enactment."},"complexity_factors":["Only 5 operative sections with minimal text","No defined terms beyond a single constitutional reference in section 5","No cross-references to other legislation except the Tradex Scheme Act 1999, Customs Tariff Act 1995, and Constitution","Straightforward conditional logic: duty applies only if goods entered under specific tariff item and subsequently used domestically","Single purpose legislation with no exceptions, exemptions, or administrative machinery"],"plain_english_summary":"This law creates a special tax called \"tradex duty\" on certain imported goods. Here's what it does:\n\n**What is tradex duty?**\nIt's a backup tax that kicks in when businesses misuse a special import scheme called the \"Tradex Scheme.\" The Tradex Scheme lets businesses import goods without paying normal customs duty, provided they either export those goods again or use them to make other goods for export. If a business breaks the rules and keeps the goods for domestic use instead, they must pay tradex duty.\n\n**How much is it?**\nThe amount equals whatever customs duty the business would have paid if they hadn't used the special scheme in the first place. It essentially wipes out the financial benefit of trying to game the system.\n\n**Why does this law exist?**\nTwo key reasons:\n- **Constitutional requirement**: Section 55 of the Australian Constitution says any tax must be clearly identified as a particular type of tax. This law formally labels tradex duty as a \"duty of customs\" (a tax on imports) to satisfy that requirement.\n- **Constitutional protection**: Section 114 prevents the federal government from taxing state government property. This law explicitly respects that limit.\n\n**Who does it affect?**\nBusinesses participating in the Tradex Scheme who fail to meet their export obligations, and the Australian Border Force which collects the duty.\n\n**Why it matters**\nWithout this law, the Tradex Scheme would be unenforceable—the government couldn't constitutionally collect penalties from businesses who break the rules. This is a technical but essential piece of legal machinery that keeps Australia's export incentive programs honest."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act does exactly what its title says — it imposes tradex duty as a customs duty. Its narrow, technical scope appears unchanged from its original intent, which was solely to satisfy the constitutional requirement that customs duties be imposed by a dedicated Act."},"complexity_factors":["Requires understanding of the companion Tradex Scheme Act 1999 to make full sense of this Act's purpose","Constitutional layering: the Act exists specifically to satisfy section 55 of the Constitution (requirement for separate customs imposition Acts), which is non-obvious to general readers","Cross-references multiple pieces of legislation (Tradex Scheme Act 1999, Customs Tariff Act 1995, Schedule 4 item 21A) to determine the actual duty amount","Constitutional reference to section 114 (State property immunity) adds a layer of legal background knowledge required"],"plain_english_summary":"The Tradex Duty Imposition (Customs) Act 1999 is a narrowly focused law that formally treats the repayment called \"tradex duty\" as a customs duty. It ensures importers who used the Tradex Scheme but fail their export obligations must pay the customs charge equal to the duty that would have been payable on entry. \n\nIt exists to satisfy a constitutional requirement and excludes State-owned property and Norfolk Island."}},"importantCases":[],"_links":{"self":"/api/acts/tradex-duty-imposition-customs-act-1999","history":"/api/acts/tradex-duty-imposition-customs-act-1999/history","analysis":"/api/acts/tradex-duty-imposition-customs-act-1999/analysis","conflicts":"/api/acts/tradex-duty-imposition-customs-act-1999/conflicts","importantCases":"/api/acts/tradex-duty-imposition-customs-act-1999/important-cases","documents":"/api/acts/tradex-duty-imposition-customs-act-1999/documents"}}