Commonwealth Numbered Acts

CUSTOMS TARIFF (MISCELLANEOUS AMENDMENTS) ACT 1996 No. 15 of 1996 - SCHEDULE 2

Schedule 2-Transitional provisions 1 Definitions In this Schedule, unless the
contrary intention appears: CEO means the Chief Executive Officer of Customs.
CTCO means a Commercial Tariff Concession Order having effect under Part XVA
of the Customs Act 1901 as that Part is continued in force by section 20 of
the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act
1992. Customs Act means the Customs Act 1901. heading, in relation to the 1987
Act or the 1995 Act, means a heading or subheading in Schedule 3 to the Act or
the Act as proposed to be altered by a Customs Tariff alteration proposed in
the Parliament. item, in relation to the 1987 Act or the 1995 Act, means an
item in Schedule 4 to the Act or the Act as proposed to be altered by a
Customs Tariff alteration proposed in the Parliament. partial concordance
means the instrument prepared by the CEO under item 4 of this Schedule. TCO
means a Tariff Concession Order in force under Part XVA of the
Customs Act 1901. 1987 Act means the Customs Tariff Act 1987. 1995 Act means
the Customs Tariff Act 1995. 2 By-laws and determinations made or taken to
have been made in relation to the 1987 Act (1) This item applies to a by-law
made under section 271 of the Customs Act or a determination made under
section 273 of that Act that was in force immediately before 1 July 1996. (2)
If:

   (a)  a by-law or determination to which this item applies was made in
        relation to item 1A, 1C, 1D, 1E, 7, 13, 15, 27, 28A, 34, 39A, 40A, 43,
        45, 46, 47, 48, 49, 52, 56, 57, 59 or 62 in Schedule 4 to the 1987
        Act; or

   (b)  a determination to which this item applies was made in relation to
        item 41A in Schedule 4 to the 1987 Act; then, on and after 1 July
        1996:

   (c)  the by-law or determination is taken to have been made in relation to
        the item having the same item number (whether alphanumerical or not)
        in Schedule 4 to the 1995 Act; and

   (d)  the by-law or determination has effect as if the reference in it to
        that item were a reference to the item having the same item number
        (whether alphanumerical or not) in Schedule 4 to the 1995 Act. (3)
        Subitem (2) does not affect the operation of the by-law or
        determination in relation to the 1987 Act. (4) Any other by-law or
        determination to which this item applies (including any by-law or
        determination that was taken to have been made in relation to an item
        in Schedule 4 to the 1987 Act) ceases to have effect on 1 July 1996. 3
        TCOs and CTCOs (1) Subject to this item, if a TCO or CTCO made or
        taken to have been made in relation to the 1987 Act is in force
        immediately before 1 July 1996 (a concession order), it is taken, on
        and after that date, to have been made in relation to the 1995 Act.
        (2) Subitem (1) does not affect the operation of the concession order
        in relation to the 1987 Act. (3) If:

   (a)  a concession order contains, or is taken to contain, a reference to a
        heading in Schedule 3 to the 1987 Act; and

   (b)  a heading having the same heading number also occurs in Schedule 3 to
        the 1995 Act but does not feature in the partial concordance;
then, on and after 1 July 1996, the concession order has effect as if the
reference were a reference to the heading in Schedule 3 to the 1995 Act. (4)
If:

   (a)  a concession order contains, or is taken to contain, a reference to a
        particular heading in Schedule 3 to the 1987 Act; and

   (b)  in accordance with the partial concordance, that heading:

        (i)    corresponds with a heading in Schedule 3 to the 1995 Act; but

        (ii)   does not correspond with more than one heading in Schedule 3 to
               the 1995 Act; then, on and after 1 July 1996, the concession
               order has effect as if the reference to that particular heading
               were a reference to the corresponding heading in Schedule 3 to
               the 1995 Act, whether or not that heading in Schedule 3 to the
               1995 Act also corresponds with another heading in Schedule 3 to
               the 1987 Act.

(5) If:

   (a)  a concession order contains, or is taken to contain, a reference to a
        heading in Schedule 3 to the 1987 Act; and

   (b)  in accordance with the partial concordance, that heading corresponds
        with more than one heading in Schedule 3 to the 1995 Act; then:

   (c)  the concession order ceases to have effect on 1 July 1996; and

   (d)  the CEO must, for the sole purpose of identifying the Customs tariff
        classification that now applies to the goods the subject of the
        concession order and in accordance with subitem (6), remake the
        concession order to take effect on and after 1 July 1996. (6) For the
        purposes of paragraph (5)(d), the CEO remakes a concession order by
        written order or orders in relation to each heading in Schedule 3 to
        the 1995 Act (the corresponding heading) that:

   (a)  in accordance with the partial concordance, corresponds to the heading
        in Schedule 3 to the 1987 Act referred to in the original concession
        order; and

   (b)  applies to the goods concerned having regard to the description of the
        goods contained in the original concession order and the description
        contained in the corresponding heading. (7) An order remaking a
        concession order has effect as if:

   (a)  in the case of a concession order that is a CTCO-the order were a CTCO
        that is referred to in section 20 of the Customs Legislation (Tariff
        Concessions and Anti-Dumping) Amendment Act 1992; and

   (b)  in the case of a concession order that is a TCO:

        (i)    the order were a TCO made under Part XVA of the Customs Act;
               and

        (ii)   the requirements under subsection 269R(1) of the Customs Act
               concerning the making of a TCO had been complied with in
               relation to the making of the order. (8) An order remaking a
               concession order must be published in the Gazette as soon as
               practicable after it is made. (9) A failure to comply with
               subitem (8) in relation to an order made under paragraph (5)(d)
               of this item does not affect the validity of that order. 4 CEO
               to prepare a partial concordance (1) The CEO must, as soon as
               practicable after the commencement of this Act, prepare a
               written instrument showing, in relation to a particular heading
               in Schedule 3 to the 1987 Act, any heading in Schedule 3 to the
               1995 Act that corresponds to that particular heading. (2) The
               instrument must not include a heading in the 1987 Act if there
               is a heading having the same heading number in Schedule 3 to
               the 1995 Act and both headings cover the same goods. (3) As
               soon as practicable after the instrument has been made, the CEO
               must:

   (a)  publish the instrument in the Gazette, and

   (b)  by notice published in the Gazette, inform all interested persons of
        the making of the instrument and state in the notice that a copy of
        the instrument may be inspected at the principal office of the
        Australian Customs Service in each State and Territory at any
        reasonable time. (4) The CEO must cause a copy of the instrument to be
        kept at the principal office of the Australian Customs Service in each
        State and Territory so that a person may inspect the copy at any
        reasonable time. 5 TCO applications made before 1 July 1996 (1) If:

   (a)  an application for a TCO is lodged but has not been finally determined
        before 1 July 1996; and

   (b)  a decision is made under Part XVA of the Customs Act to make the TCO
        to take effect before that day; then, in making the TCO under that
        Part, the CEO must:

   (c)  make a TCO that relates to the period before 1 July 1996 during which
        the TCO is taken to be in force by reference to the heading in
        Schedule 3 to the 1987 Act that applies to the goods concerned; and

   (d)  make a further TCO or further TCOs that relate to any subsequent
        period during which the TCO is in force by reference to the heading or
        each heading in Schedule 3 to the 1995 Act that applies to the goods
        concerned. (2) If:

   (a)  an application for an internal review concerning a reconsideration of
        a TCO application is lodged under section 269SH of the Customs Act but
        has not been finally determined before 1 July 1996; and

   (b)  a decision is made under that section to make the TCO to take effect
        before that day; the CEO must:

   (c)  make a TCO that relates to the period before 1 July 1996 during which
        the TCO is taken to be in force by reference to the heading in
        Schedule 3 to the 1987 Act that applies to the goods concerned; and

   (d)  make a further TCO or further TCOs that relate to any subsequent
        period during which the TCO is in force by reference to the heading or
        each heading in Schedule 3 to the 1995 Act that applies to the goods
        concerned. (3) If:

   (a)  an application for review by the Administrative Appeals Tribunal (the
        AAT) is made before 1 July 1996 but has not been finally determined
        before that day in relation to a reconsideration of a decision under
        subsection 269P(1) of the Customs Act concerning a TCO application;
        and

   (b)  the AAT decides under subsection 269P(1) of the Customs Act that the
        TCO application meets the core criteria; and

   (c)  as a result of the AAT's decision, the CEO is to make the TCO under
        section 269P of that Act to take effect before 1 July 1996; then, in
        making the TCO under that section, the CEO must:

   (d)  make a TCO that relates to the period before 1 July 1996 during which
        the TCO is taken to be in force by reference to the heading in
        Schedule 3 to the 1987 Act that applies to the goods concerned; and

   (e)  make a further TCO or further TCOs that relate to any subsequent
        period during which the TCO is in force by reference to the heading or
        each heading in Schedule 3 to the 1995 Act that applies to the goods
        concerned.