Imported Food Charges (Imposition—General) Regulation 2015
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4 Simplified outline of this instrument
This instrument prescribes the following:
(a) charges in relation to certain matters connected with the administration of the Imported Food Control Act 1992;
(b) the persons who are liable to pay the prescribed charges;
(c) exemptions from the prescribed charges.
The prescribed charges are imposed as taxes (see the Imported Food Charges (Imposition—General) Act 2015).
This instrument prescribes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution. To the extent that the charge is a duty of customs, it is prescribed by the Imported Food Charges (Imposition—Customs) Regulation 2015.