WARNING:
This Digest was prepared for debate. It reflects the legislation as
introduced and does not canvass subsequent amendments. This Digest
does not have any official legal status. Other sources should be
consulted to determine the subsequent official status of the
Bill.
CONTENTS
Industrial Chemicals (Registration Charge - Customs)
Bill 1997
Date Introduced: 26 March 1997
House: House of Representatives
Portfolio: Industrial Relations
Commencement: On commencement of proposed Part 3A
of the Industrial Chemicals (Notifications and Assessment) Act
1989.
To impose formally a charge on relevant industrial chemicals
imported, or intended to be imported, into Australia.
The reader is referred to the Digest for the Industrial
Chemicals (Notification and Assessment) Amendment Bill 1997.
This Bill forms part of a package of three charge imposition
Bill which reflect the nature of taxation. Depending on the
circumstances in which a tax is imposed, the tax may be defined to
be a customs duty, an excise duty or a tax. To satisfy section 55
of the Constitution there are three separate Bills imposing the
charge on relevant industrial chemicals.
Clause 3 imposes formally the charge payable
under proposed section 80S of the Industrial Chemicals
(Notification and Assessment) Act 1989. Proposed section 80S
of the Industrial Chemicals (Notification and Assessment) Act
1989makes a person whom is granted registration liable to pay
a charge on the registration in accordance with:
- the Industrial Chemicals (Registration Charge - Customs) Bill
1997;
- the Industrial Chemicals (Registration Charge - Excise) Bill
1997; and
- the Industrial Chemicals (Registration Charge - General) Bill
1997.
The charge is imposed only so far as that charge is a duty of
customs.
The practical effect of clause 3 is to impose a
charge on relevant industrial chemicals imported, or intended to be
imported, into Australia.
Ian Ireland
2 June 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other
sources should be consulted to determine whether the Bill has been
enacted and, if so, whether the subsequent Act reflects further
amendments.
IRS staff are available to discuss the paper's contents
with Senators and Members and their staff but not with members of
the public.
ISSN 1328-8091
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library,
1997.
This page was prepared by the Parliamentary Library,
Commonwealth of Australia
Last updated: 6 June 1997
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