5Simplified outline of this instrument

5 Simplified outline of this instrument

This instrument prescribes the following:

(a) charges in relation to certain matters connected with the administration of the Biosecurity Act 2015;

(b) exemptions from the prescribed charges.

The prescribed charges are imposed as taxes (see the Biosecurity Charges Imposition (Customs) Act 2015).

This instrument prescribes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution. To the extent that the charge is neither a duty of customs nor a duty of excise, it is prescribed by the Biosecurity Charges Imposition (General) Regulation 2016.