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
Passage History
Purpose
Background
Main Provisions
Endnotes
Contact Officer & Copyright Details
Customs Amendment (Alcoholic Beverages) Bill
2000
Date Introduced: 6 April 2000
House: House of
Representatives
Portfolio: Justice and Customs
Commencement: 1 July 2000
To amend the Customs Act 1901 to make
certain prescribed alcoholic beverages subject to the same
provisions that currently restrict the entry for home consumption
of spirits in bulk containers.
A customs duty is a tax imposed on goods
imported into, or exported out of, Australia. In contrast, an
excise duty is a tax which is imposed on goods which are produced
in Australia.(1) Where excise duties apply, customs
tariffs are adjusted to ensure competitive neutrality between
domestic and imported goods. Under section 90 of the Constitution,
the power to impose customs and excise duties is reserved solely
for the Commonwealth. Section 55 of the Constitution further
requires that 'Laws imposing taxation, except laws imposing duties
of customs or of excise, shall deal with the subject of taxation
only; but laws imposing duties of customs shall deal with duties of
customs only, and laws imposing duties of excise shall deal with
duties of excise only'.
This Bill amends the Customs Act 1901
to ensure that imported products are subject to the same
arrangements as similar locally manufactured excisable products. It
mirrors changes in the Excise Amendment (Alcoholic Beverages) Bill
2000. Its intended effect is to bring all imported alcoholic
beverages, other than those subject to the Wine Equalisation Tax
(WET), within the Customs regime from 1 July 2000.(2)
For background to the Government's changes to the taxation of
alcoholic beverages, see the accompanying Bills Digest on the Excise Amendment (Alcoholic
Beverages) Bill 2000.(3)
The amendments in this Bill substitute the term
'customable beverage', which is defined in item 3,
for the term 'spirit' in Part VA of the Customs Act 1901
(the Customs Act). Part VA deals with the importation of spirits in
bulk containers.
Item 3 inserts into section 103
a definition of 'customable beverage' for the purposes of Part VA.
A 'customable beverage' is defined to mean 'like customable goods'
that are beverages, spirits and vinegars (as described in Chapter
22 of Schedule 3 to the Customs Tariff Act 1995 (Customs
Tariff)), and have been prescribed. The expression 'like customable
goods' is defined in section 69 of the Customs Act to mean goods
that are imported into Australia and are subject to a rate of
customs duty that is indexed to the rate of excise duty payable on
domestic goods. (The Table in section 19 of the Customs Tariff
itemises these goods.)
Item 9 gives the Chief Executive Officer of the
Australian Customs Service (CEO) the authority to permit certain
alcoholic beverages to be entered for home consumption in bulk
containers that have a capacity of more than 20
litres.(4) At present Customs regulations must be
amended when a new volume bulk container is approved for use in the
importation of customable beverages. According to the Explanatory
Memorandum, this amendment will give the CEO flexibility to approve
the entry of customable beverages in different sized bulk
containers without the need to amend the regulations.(5)
Item 11 allows the CEO's decision to be reviewed
by the Administrative Appeals Tribunal.
- The Constitution of the Commonwealth of Australia Annotated,
Fifth edition by R.D.Lumb and G.A.Moens, Sydney, Butterworths,
1995, p. 438.
- Explanatory Memorandum, Customs Amendment (Alcoholic
Beverages) Bill 2000, p. 2.
- See Bills Digest No. 155
1999-2000.
- Under section 68 of the Customs Act, goods may enter Australia
for home consumption, for warehousing, or for transhipment.
- Explanatory Memorandum, Customs Amendment (Alcoholic
Beverages) Bill 2000, p. 5.
Rosemary Bell
19 May 2000
Bills Digest Service
Information and Research Services
This paper has been prepared for general distribution to
Senators and Members of the Australian Parliament. While great care
is taken to ensure that the paper is accurate and balanced, the
paper is written using information publicly available at the time
of production. The views expressed are those of the author and
should not be attributed to the Information and Research Services
(IRS). Advice on legislation or legal policy issues contained in
this paper is provided for use in parliamentary debate and for
related parliamentary purposes. This paper is not professional
legal opinion. Readers are reminded that the paper is not an
official parliamentary or Australian government document.
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 2000
Except to the extent of the uses permitted under the
Copyright Act 1968, no part of this publication may be
reproduced or transmitted in any form or by any means, including
information storage and retrieval systems, without the prior
written consent of the Parliamentary Library, other than by Members
of the Australian Parliament in the course of their official
duties.
Published by the Department of the Parliamentary Library,
2000.
Back to top