Commonwealth legislation

Customs By-law No. 1301035

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 gives a tax break (customs duty exemption) on goods that are donated or left in wills (bequeathed) to the Australian public or public institutions like museums, galleries, libraries, or hospitals.

How it works:

It officially lists these donated goods as eligible for concessional (reduced or zero) import duty under the Customs Tariff Act.

The protectionist catch: The concession does not apply if the goods would compete with Australian manufacturers. Specifically, it excludes:

Goods that serve the same purpose as products already made in Australia;
Goods that could realistically be made in Australia under normal business conditions; and
Goods that have readily available substitutes being manufactured in Australia.

Why it matters: It encourages international donors to give valuable items (art, historical artifacts, scientific equipment) to Australian public collections by reducing import costs, while ensuring local businesses aren't undercut by free imported alternatives.

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Current sections

Direct links to the current provisions in Customs By-law No. 1301035.

Customs By-law No. 1301035

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1301035

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. 1301035.
This by-law shall take effect on and from 1 March 2013.
For the purposes of paragraph (b) of item 23 of Schedule 4 to the Customs Tariff

Act 1995, goods that have been donated or bequeathed to the public or to a public institution are prescribed.

The application of item 23 to the goods in paragraph 3 does not apply to the following:

(a) goods that serve similar functions to goods which are produced in Australia;

(b) goods that serve similar functions to goods which are capable of being produced in Australia by any person in the normal course of business;

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. 1301035