Commonwealth legislation

Customs By-law No. 1301009

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

3/10 complexity

This by-law lets overseas donors send disaster relief goods into Australia duty-free, removing a customs-cost barrier to international aid. It applies when goods are donated to eligible Australian recipients (registered charities or qualifying libraries, museums, galleries and cultural institutions) and a Commonwealth, State or Territory minister has declared an event a disaster.

To qualify, donated items must be used solely for disaster relief and cannot be sold, traded, hired out, or otherwise used commercially.

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Customs By-law No. 1301009

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1301009

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 23

Schedule 4

This by-law may be cited as Customs By-law No. 1301009.
This by-law shall take effect on and from 1 March 2013.
For the purposes of paragraph (a) of item 23 of Schedule 4 to the Customs Tariff

Act 1995, goods donated or bequeathed, for purposes in connection with disaster relief, by a person, company or organisation resident or established outside Australia to an organisation established in Australia are prescribed.

For the purposes of paragraph 3, an “organisation established in Australia” must be an organisation that is:

(a) a registered charity; or

(b) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in

subsection 30-100(1) of the Income Tax Assessment Act 1997.

For the purposes of paragraph 3, “disaster” means an event or circumstance that has been declared to be 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.
The application of item 23 to the goods in paragraph 3 is subject to the condition that the goods must not be sold, traded, exchanged, hired out or used 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.

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.

1 Customs By-law No. 1301009