Commonwealth legislation

Customs By-law No. 1104437

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 Australian charities a break on import taxes (customs duty) for goods donated from overseas specifically for disaster relief.

Who it affects:

Donors overseas: People, companies, or organisations based outside Australia sending goods here
Recipients in Australia: Local organisations doing charitable/philanthropic work

The rules:

The goods must be for disaster relief — meaning the disaster has been officially declared by a Commonwealth, State, or Territory Minister
The recipient cannot sell, trade, rent out, or otherwise use the goods for business or profit-making activities in Australia
The tax break comes from applying Item 23A in the Customs Tariff Act (which provides the actual duty exemption)

Timing: Even though it was signed in April 2011, it officially took effect from 1 January 2011 (backdated).

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Current sections

Direct links to the current provisions in Customs By-law No. 1104437.

Customs By-law No. 1104437

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART II OF SCHEDULE 4

BY-LAW No. 1104437

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. 1104437

Item 23A

Part II of Schedule 4

This by-law may be cited as Customs By-law No. 1104437.
Subject to the conditions below, item 23A in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to goods donated by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature and the donation was for disaster relief.
In paragraph 2, “disaster” means an event or circumstance declared a disaster by, or with the approval of, a Minister of the Commonwealth or a State or Territory under the law of the Commonwealth or a State or Territory.
Paragraph 2 does not apply where any person, company or organisation intends to sell, trade, exchange, hire out or use the goods for any commercial activities in Australia.
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.
This by-law shall be deemed to have taken effect on and from 1 January 2011.

Dated this 12th day of April 2011.

(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. 1104437

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART II OF SCHEDULE 4

BY-LAW No. 1104437

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. 1104437

Item 23A

Part II of Schedule 4

This by-law may be cited as Customs By-law No. 1104437.
Subject to the conditions below, item 23A in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to goods donated by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature and the donation was for disaster relief.
In paragraph 2, “disaster” means an event or circumstance declared a disaster by, or with the approval of, a Minister of the Commonwealth or a State or Territory under the law of the Commonwealth or a State or Territory.
Paragraph 2 does not apply where any person, company or organisation intends to sell, trade, exchange, hire out or use the goods for any commercial activities in Australia.
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.
This by-law shall be deemed to have taken effect on and from 1 January 2011.

Dated this 12th day of April 2011.

(signed)

Anthony Nicholas Seebach

Delegate of the

Chief Executive Officer