Bills Digest no. 50 2005–06
Customs Tariff Amendment (Commonwealth Games)
Bill 2005
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
Appendix
Contact Officer & Copyright Details
Passage History
Customs Tariff
Amendment (Commonwealth Games) Bill 2005
Date
Introduced: 14
September 2005
House: House of Representatives
Portfolio: Justice and Customs
Commencement:
Royal
Assent
To amend the Customs Tariff
Act 1995 to provide that customs duty is not payable on goods
of a non-commercial nature imported by non-Australian Commonwealth
Games Family members for purposes related to the Melbourne 2006
Commonwealth Games.
Schedule 4 of the Customs Tariff Act 1995 deals with
concessional rates of duty. Item 64 lists a range of sporting and
cultural events held in Australia from 1998 to 2001 for which goods
could be imported free of duty by non-Australian Olympic and
Paralympic Family members. The text of item 64 is appended to this
Bills Digest.
According to the Minister s second reading speech:
It is anticipated that Commonwealth Games
participants and officials will bring with them a variety of goods
that are to be used in a non-commercial manner. These will include
give-aways, hospitality samples and other consumables that will be
used for team promotion and for cultural and hospitality
activities. It is intended that the concession will not apply to
alcohol or tobacco products or extend to importations of a
commercial nature.(1)
The concession will apply from 1 January 2006 for a period of
six months. Goods entered under item 64 will be free of customs
duty. In addition, there are existing provisions contained in item
15 of Schedule 4 that relate to personal effects and temporary
importations that will also be available for purposes connected
with the Commonwealth Games. (The text of item 15 is also
appended.) According to the Explanatory Memorandum to this Bill,
the Government estimates that the proposed concessions under items
15 and 64, in relation to the Commonwealth Games, will cost $1
million in customs duty foregone.
Item 1 of Schedule 1 amends Schedule 4 of the
Customs Tariff Act 1995 by repealing item 64 and
substituting a new description of goods that can be imported free
of duty by non-Australian Commonwealth Games Family members for
purposes related to the Melbourne 2006 Commonwealth Games.
New item 64 will require by-laws to be made that
will prescribe the goods that may be imported under this item and
to define non-Australian Commonwealth Games Family members .
- Hon Philip Ruddock, Attorney-General, Second reading speech,
Customs Tariff Amendment (Commonwealth Games) Bill 2005 , House of
Representatives, Debates, 14 September 2005, p. 8.
Item 64
Goods, as prescribed by
by-law, imported by, or on behalf of, non-Australian Olympic and
Paralympic Family members, as defined by by-law, for use in, or for
purposes related to, any of the following events:
(a) The Sydney 2000 Olympic
Games;
(b) The Sydney 2000
Paralympic Games;
(c) The Cultural Olympic
Events, consisting of:
(i) A Sea Change 1998;
and
(ii) Harbour of Life 2000;
and
(d) Declared Sporting Test
Events, being:
(i) International Sailing
Regatta proposed to be held in September 1998;
(ii) International
Cycling Union World Cup proposed to be held in March 1999 (mountain
bikes);
(iii) International
Sailing Regatta proposed to be held in September 1999;
(iv) Sydney International
Three Day proposed to be held in September 1999 (equestrian
event);
(v) FINA Men's World Cup
proposed to be held in conjunction with Australian Water Polo Inc
in September and October 1999;
(vi) International
Invitation proposed to be held in September and October 1999
(rowing);
(vii) International Invitation proposed to be held in October
1999 (canoeing, kayaking and slalom);
(viii) Modern Pentathlon World Cup proposed to be held in
October 1999;
(ix) Fencing World Cup proposed to be held in October 1999;
(x) Oceania Championships proposed to be held in November 1999
(road racing, track and time trial for cycling);
(xi) Inter-Continental Cup proposed to be held in November 1999
(baseball);
(xii) National Basketball League matches at the Indoor Sport and
Entertainment Centre, Sydney, proposed to be held in 1999 and
2000;
(xiii) Football International Invitations proposed to be held in
conjunction with Soccer Australia from January to March 2000 (men's
and women's matches);
(xiv) World Cup proposed to be held in March 2000
(shooting);
(xv) International Triathlon Union World Cup proposed to be held
in April 2000; and
(xvi) Other Declared Sporting Test Events, as prescribed by
by-law,
which are entered for home consumption on or before
1 January 2001.
Customs Tariff Act 1995 Schedule 4 Concessional rates
of duty
Item 15
Goods, as prescribed by
by-law, being:
(a) goods imported by
passengers or members of the crew of ships or aircraft;
(b) goods that:
(i) at the time they are
approved for delivery for home consumption, are the property of a
person who has arrived in Australia on an international flight
within the meaning of section 96B of the Customs Act
1901; and
(ii) were purchased by
that person in an inwards duty free shop within the meaning of that
section;
(c) goods, brought into,
or sent to, Australia by such members of the Defence Force
stationed outside Australia as are prescribed by by-law;
(d) goods imported by
members of the forces of Canada, New Zealand or the United Kingdom;
or
(e) passengers' personal
effects, furniture or household goods
Rosemary Bell
27 September 2005
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 2005
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Published by the Parliamentary Library, 2005.
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