[pic] Customs Depot Licensing Charges Act 1997 Act No. 4 of 1997 as amended This compilation was prepared on 28 November 2011 taking into account amendments up to Act No. 63 of 2011 The text of any of those amendments not in force on that date is appended in the Notes section The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra Contents 1 Short title [see Note 1] 1 2 Commencement [see Note 1] 1 3 Definitions 1 4 Imposition of charges 2 5 Amount of depot licence application charge 2 6 Amount of depot licence charge 2 6A Amount of depot licence variation charge 4 7 Regulations 4 Notes 5 An Act to impose charges in relation to the licensing of depots under the Customs Act 1901 1 Short title [see Note 1] This Act may be cited as the Customs Depot Licensing Charges Act 1997. 2 Commencement [see Note 1] This Act commences at the same time as item 25 of Schedule 1 to the Customs Amendment Act (No. 1) 1997 commences. 3 Definitions In this Act: cargo report means a cargo report under section 64AB of the Customs Act. commencement day means the day on which Part IVA of the Customs Act commences. Customs Act means the Customs Act 1901. depot licence means a licence granted under section 77G of the Customs Act and includes such a licence that has been renewed under section 77T of that Act. depot licence application charge means the depot licence application charge payable as set out in section 77H of the Customs Act. depot licence charge means the depot licence charge payable as set out in section 77U of the Customs Act. depot licence variation charge means the depot licence variation charge payable as set out in section 77LA of the Customs Act. electronic, in relation to a cargo report, means transmitted to Customs by computer. line of cargo means cargo covered by that part of an electronic or documentary cargo report that constitutes a reference to: (a) a single air waybill or similar document; or (b) a single bill of lading or similar document. transactions handled, in relation to a place that is, or becomes, a depot licensed under Part IVA of the Customs Act and to a period, means lines of cargo received into that place during that period. 4 Imposition of charges (1) Depot licence application charge payable as set out in section 77H of the Customs Act is imposed. (3) Depot licence charge payable as set out in section 77U of the Customs Act is imposed. (4) Depot licence variation charge payable as set out in section 77LA of the Customs Act is imposed. 5 Amount of depot licence application charge The amount of depot licence application charge payable by an applicant for a depot licence is $3,000, or, if another amount not exceeding $4,500 is prescribed, that other amount. 6 Amount of depot licence charge (1) Except where subsection (5) applies, the amount of depot licence charge payable in respect of the grant or renewal of a licence as set out in section 77U of the Customs Act is the annual rate of that charge determined in accordance with subsection (2). (2) For the purposes of this section and subject to subsection (3), the annual rate of depot licence charge payable in respect of the grant or renewal of a licence as set out in section 77U of the Customs Act is: (a) if the depot concerned was not licensed under Part IVA of that Act immediately before the commencement of the period for which the grant is sought-$4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or (b) if the depot concerned was licensed under Part IVA of that Act during the whole of the year (the reference year) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and the depot handled not less than 300 transactions during the reference year-$4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or (c) if the depot concerned was licensed under Part IVA of that Act during the whole of the year (the reference year) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and the depot handled less than 300 transactions during the reference year-$1,500, or, if another amount not exceeding $2,250 is prescribed, that other amount. (3) If the depot concerned commenced to be licensed under Part IVA of the Customs Act during the course of the year (the reference year) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and did not cease to be so licensed during that year, subsection (2) has effect as if: (a) the depot had been licensed under that Part for the whole of the reference year; and (b) the number of transactions handled by the depot during the reference year were worked out to the nearest whole number using the formula: [pic] (4) In subsection (3): number of reference day transactions is the total number of transactions handled by the depot during the reference days. days in the reference year means: (a) if paragraph (b) does not apply-365; or (b) if the reference year is not constituted by 365 days-the number of days in the reference year. reference days means the number of days in relation to a depot in the reference year during which the depot was licensed under Part IVA of the Customs Act. (5) If a depot licence is granted for a period that is less than a year, the amount of depot licence charge payable as set out in section 77U in respect of that grant is the amount worked out using the formula: [pic] where: annual rate is the amount determined in accordance with subsection (2). licence days is the number of days during which the licence is in force under that grant. days in the year means: (a) if paragraph (b) does not apply-365; or (b) if the financial year in which the licence is in force is not constituted by 365 days-the number of days in that financial year. 6A Amount of depot licence variation charge The amount of depot licence variation charge payable by an applicant for the variation of a depot licence is $300 or, if another amount, not exceeding $450, is prescribed, that other amount. 7 Regulations The Governor-General may make regulations for the purposes of sections 5, 6 and 6A. Notes to the Customs Depot Licensing Charges Act 1997 Note 1 The Customs Depot Licensing Charges Act 1997 as shown in this compilation comprises Act No. 4, 1997 amended as indicated in the Tables below. For all relevant information pertaining to application, saving or transitional provisions see Table A. Table of Acts |Act |Number |Date |Date of |Applica| | |and year|of Assent|commencement|tion, | | | | | |saving | | | | | |or | | | | | |transit| | | | | |ional | | | | | |provisi| | | | | |ons | |Customs Depot |4, 1997 |28 Feb |1 Apr 1997 | | |Licensing | |1997 |(see s. 2 | | |Charges Act 1997| | |and Gazette | | | | | |1997, No. | | | | | |GN12) | | |Customs Depot |91, 2001|18 July |Schedule 1: |Sch. 1 | |Licensing | |2001 |1 July 2002 |(item 6| |Charges | | |(see s. 2(2)|) | |Amendment Act | | |and Gazette | | |2001 | | |2002, No. | | | | | |S223) | | | | | |Remainder: | | | | | |Royal Assent| | |Customs |63, 2011|29 June |Schedule 2 |- | |Amendment | |2011 |(items 33-38| | |(Export Controls| | |): 28 Nov | | |and Other | | |2011 (see | | |Measures) Act | | |F2011L02441)| | |2011 | | | | | Table of Amendments |ad. = added or inserted am. = amended rep. = | |repealed rs. = repealed and substituted | |Provision affected|How affected | |Ss. 3, 4 |am. No. 91, 2001; No. 63, 2011 | |S. 5 |am. No. 63, 2011 | |S. 6 |am. No. 91, 2001; No. 63, 2011 | |S. 6A |ad. No. 91, 2001 | |S. 7 |am. No. 91, 2001 | Table A Application, saving or transitional provisions Customs Depot Licensing Charges Amendment Act 2001 (No. 91, 2001) Schedule 1 6 Application The amendment made by item 3 applies to the reference year ending on 31 March 2001 and all following reference years.