Commonwealth of Australia Explanatory Memoranda

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CUSTOMS TARIFF AMENDMENT (COMMONWEALTH GAMES) BILL 2005

                        2004-2005




THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA




            HOUSE OF REPRESENTATIVES




            CUSTOMS TARIFF AMENDMENT
         (COMMONWEALTH GAMES) BILL 2005




           EXPLANATORY MEMORANDUM




              (Circulated by authority of the
         Minister for Justice and Customs Senator
        the Honourable Christopher Martin Ellison)
CUSTOMS TARIFF AMENDMENT (COMMONWEALTH GAMES) BILL 2005


OUTLINE

The purpose of the Customs Tariff Amendment (Commonwealth Games) Bill 2005 (the
Bill) is to amend the Customs Tariff Act 1995 (the Tariff) to provide duty free entry for
goods that are of a non-commercial nature imported by non-Australian Commonwealth
Games Family members for use in or for purposes related to the Melbourne 2006
Commonwealth Games. This concession will operate for a period of six months from
1 January 2006.


FINANCIAL IMPACT STATEMENT

It is estimated that the proposed concessions under item 64 of Schedule 4 to the Tariff
and a new by-law under item 15 of Schedule 4, which grants passenger concessions, will
result in customs duty foregone of $1 million with a similar amount of GST revenue
foregone.




Customs Tariff Amendment (Commonwealth Games) Bill 2005
Page 2
CUSTOMS TARIFF AMENDMENT (COMMONWEALTH GAMES) BILL 2005


NOTES ON CLAUSES

Clause 1 ­ Short Title

This clause provides for the Act, when enacted, to be cited as the Customs Tariff
Amendment (Commonwealth Games) Act 2005.

Clause 2 ­ Commencement

This clause provides that the Act will commence on the day on which it receives the
Royal Assent.

Clause 3 ­ Schedule(s)

This clause is the formal enabling provision for the Schedule to the Bill, providing that
each Act specified in the Schedule is amended in accordance with the applicable items of
that Schedule. The clause also provides that other items of the Schedules have effect
according to their own terms.




                           Customs Tariff Amendment (Commonwealth Games) Bill 2005
                                                                              Page 3
Schedule 1 ­ Amendments

Customs Tariff Act 1995

Item 1 ­ Schedule 4 (item 64, the description of the goods in column 2)

This item amends item 64 of Schedule 4 to the Customs Tariff Act 1995 (the Tariff) by
repealing and substituting the description of the goods in column 2.

The new description applies to goods, as prescribed by by-law, imported on or after
1 January 2006 and before 1 July 2006 by or on behalf of non-Australian Commonwealth
Games Family members, as defined by by-law, for use in or for purposes related to, the
Melbourne 2006 Commonwealth Games.

The goods must also be entered for home consumption on or after 1 January 2006 and
before 1 July 2006. A similar concession was provided for the Sydney 2000 Olympic
and Paralympic Games.

Item 64 will require by-laws to be made that will prescribe the goods that may be
imported under item 64 and to define "non-Australian Commonwealth Games Family
members".

Goods entered under item 64 will be free of customs duty, and will also be exempt from
the payment of GST as their importation is a non-taxable importation in accordance with
the A New Tax System (Goods and Services Tax) Act 1999.




Customs Tariff Amendment (Commonwealth Games) Bill 2005
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