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This is a Bill, not an Act. For current law, see the Acts databases.


TRADEX DUTY IMPOSITION (CUSTOMS) BILL 1999

1998-99

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES




Presented and read a first time









Tradex Duty Imposition (Customs) Bill 1999

No. , 1999

(Industry, Science and Resources)



A Bill for an Act to impose the tax payable under section 21 of the Tradex Scheme Act 1999, so far as that tax is a duty of customs





ISBN: 0642 410356

Contents


A Bill for an Act to impose the tax payable under section 21 of the Tradex Scheme Act 1999, so far as that tax is a duty of customs

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Tradex Duty Imposition (Customs) Act 1999.

2 Commencement

This Act commences on the day on which the Tradex Scheme Act 1999 commences.

3 Imposition of tradex duty

(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 customs within the meaning of section 55 of the Constitution.

4 Amount of tradex duty

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.

5 Act does not impose tax on property of a State

(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.

 


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