Commonwealth legislation

Customs By-law No. 1028768

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does: This by-law gives the Australian Astronomical Observatory a tax exemption (no customs duty) on specific scientific equipment they import.

Who it affects:

Directly: The Australian Astronomical Observatory (now part of ANU)
Indirectly: Suppliers shipping scientific instruments to the Observatory

How it works: The Observatory can import scientific instruments and apparatus duty-free if:

The equipment falls under Annex D of a UNESCO international agreement (covering scientific materials)
The goods are formally imported into Australia ("entered for home consumption" means brought into the country permanently, not just passing through)
The import happens on or after 1 July 2010

Why it matters: This implements Australia's obligations under a 1976 UNESCO treaty to help scientific institutions access equipment without paying import taxes, making research cheaper for the Observatory.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Customs By-law No. 1028768.

Customs By-law No. 1028768

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART I OF SCHEDULE 4

BY-LAW No. 1028768

I, Anthony Nicholas Seebach, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1028768

Item 1D

Part I of Schedule 4

This by-law may be cited as Customs By-law No. 1028768.
This by-law shall be deemed to have taken effect on and from 1 July 2010.
Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1995 applies to scientific instruments or apparatus to which Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, which are consigned to an organisation listed in Column 1, and entered for home consumption on or after the date specified in Column 2 opposite that organisation:

Column 1 Column 2

The Australian Astronomical Observatory 1 July 2010

For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

Dated this 13th day of July 2010.

(signed)

Anthony Nicholas Seebach

Delegate of the

Chief Executive Officer

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Customs By-law No. 1028768

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART I OF SCHEDULE 4

BY-LAW No. 1028768

I, Anthony Nicholas Seebach, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1028768

Item 1D

Part I of Schedule 4

This by-law may be cited as Customs By-law No. 1028768.
This by-law shall be deemed to have taken effect on and from 1 July 2010.
Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1995 applies to scientific instruments or apparatus to which Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, which are consigned to an organisation listed in Column 1, and entered for home consumption on or after the date specified in Column 2 opposite that organisation:

Column 1 Column 2

The Australian Astronomical Observatory 1 July 2010

For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

Dated this 13th day of July 2010.

(signed)

Anthony Nicholas Seebach

Delegate of the

Chief Executive Officer