Commonwealth legislation

Customs By-law No. 1300536

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 it does: This by-law allows goods that are sent from Australia to the Australian Antarctic Territory (including Heard and McDonald Islands) on a temporary basis to be brought back into Australia later without paying customs duty or import taxes.

Who it affects:

Scientific expeditions and research organizations operating in Antarctica
Government agencies sending equipment or supplies to Australian Antarctic bases
Any person or business temporarily exporting goods to these territories

Why it matters: Normally, when you take goods out of Australia and bring them back, you might have to pay import duties as if you were buying them from overseas. This rule creates a specific exception for Antarctica, recognizing that equipment sent there for research or operational purposes is still fundamentally Australian goods that should be able to return duty-free.

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Current sections

Direct links to the current provisions in Customs By-law No. 1300536.

Customs By-law No. 1300536

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CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1300536

I, Geoff Johannes, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901 make the by-law set out in the Schedule below.

THE SCHEDULE

Item 17

Schedule 4

1. This by-law may be cited as Customs By-law No. 1300536.

2. This by-law shall take effect on and from 1 March 2013.

3. For the purposes of item 17 of Schedule 4 to the Customs Tariff Act 1995, goods that have been exported from Australia on a temporary basis to the Australian Antarctic Territory, including Heard and McDonald islands, are prescribed.

4. 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 eleventh day of February 2013.

(Signed)

Geoff Johannes

Delegate of the

Chief Executive Officer

Source text

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