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Short title
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This Act may be cited as the Tradex Duty Imposition (Excise) Act 1999.
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Commonwealth act
This Act creates a tax called "tradex duty" on goods that mirrors the customs duty that would have applied if those goods were not entered under item 21A of Schedule 4 to the Customs Tariff Act 1995. It applies only to the extent tradex duty qualifies as an excise under the Constitution, does not extend to Norfolk Island, and does not tax property owned by a State.
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Direct links to the current provisions in Tradex Duty Imposition (Excise) Act 1999.
This Act may be cited as the Tradex Duty Imposition (Excise) Act 1999.
This Act commences on the day on which the Tradex Scheme Act 1999 commences.
This Act does not extend to Norfolk Island.
(1) The tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999 is imposed by this section. (2) This section imposes the tax known as tradex duty only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.
The amount of the tradex duty imposed by this Act in respect of any goods is an amount equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable in respect of the goods upon their entry for home consumption if the goods had not been entered under item 21A of Schedule 4 to that Act.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) In this section:
property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Tradex Duty Imposition (Excise) Act 1999.
This Act commences on the day on which the Tradex Scheme Act 1999 commences.
This Act does not extend to Norfolk Island.
(1) The tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999 is imposed by this section. (2) This section imposes the tax known as tradex duty only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.
The amount of the tradex duty imposed by this Act in respect of any goods is an amount equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable in respect of the goods upon their entry for home consumption if the goods had not been entered under item 21A of Schedule 4 to that Act.
(1) This Act does not impose a tax on property of any kind belonging to a State. (2) In this section:
property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.