Bills Digest 142 1996-97
Industrial Chemicals (Registration Charge - Customs) Bill 1997
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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