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A NEW TAX SYSTEM (INDIRECT TAX AND CONSEQUENTIAL AMENDMENTS) ACT 1999 NO. 176, 1999 - SCHEDULE 2

- Customs Act 1901 Part 1—Amendments commencing on Royal Assent

1 Subsection 4(1)

Insert:

GST has the meaning given by section 195-1 of the GST Act.

2 Subsection 4(1)

Insert:

GST Act means the A New Tax System (Goods and Services Tax) Act 1999 .

3 Subsection 4(1)

Insert:

luxury car tax has the meaning given by section 27-1 of the Luxury Car Tax Act.

4 Subsection 4(1)

Insert:

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999 .

5 Paragraph 71F(6)(b)

Omit "duty", substitute "any duty, fee, charge or tax".

6 Paragraphs 71F(6)(c) and (d)

Omit "duty", substitute "the unpaid duty, fee, charge or tax (as appropriate)".

7 Application

The amendments of subsection 71F(6) of the Customs Act 1901 made by this Part apply in relation to import entries communicated to Customs after the commencement of this Part.

8 At the end of subsection 162A(1)

Add ", GST or luxury car tax".

Note: The heading to section 162A is altered by adding at the end " , GST and luxury car tax ".

9 Saving of regulations

Regulations that were made for the purposes of subsection 162A(1) of the Customs Act 1901 and in force immediately before the amendment of that subsection by this Part continue in force as if they had been made for the purposes of that subsection as amended by this Part. This does not prevent amendment or repeal of the regulations.

10 Subsection 162A(2)

Repeal the subsection, substitute:

(2)
The CEO may accept a security given by a person for the payment of, or an undertaking by a person to pay, all of the following in relation to specified goods that are described in regulations made for the purposes of subsection (1) and that may be imported after a particular date or during a particular period:

(a)
the duty, if any, that may become payable on the goods;

(b)
the GST that may become payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;

(c)
if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax that may become payable on that taxable importation.

If the CEO accepts the security or undertaking, a Collector may grant to a person who imports some or all of the specified goods permission to take delivery of the goods without payment of duty, GST or luxury car tax.

11 Saving of permissions

A permission granted under subsection 162A(2) of the Customs Act 1901 and in force immediately before the commencement of the amendments of section 162A of that Act by this Part continues in force as if the permission had been granted under that section as amended by this Part.

12 At the end of subsection 162A(5)

Add:

Note: GST and luxury car tax are not payable if duty is not payable because of subsection (5) (or would not be payable because of that subsection if it were otherwise payable). See section 171-5 of the GST Act and section 13-25 of the Luxury Car Tax Act.

13 Subsection 162A(7)

Omit all the words from and including "until" to and including "imported", substitute:

until:

(a)
no duty is, or may become, payable on goods to which the security relates that have been imported; and

(b)
no GST is, or may become, payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods; and

(c)
no luxury car tax is, or may become, payable on the taxable importation of a luxury car (as defined the Luxury Car Tax Act), if any, that is associated with the import of the goods.

14 Subsection 162A(8)

Repeal the subsection, substitute:

(8)
If the circumstances described in paragraph (5)(a) or (b) or (5A)(a) or
(b)
exist in relation to the goods:

(a)
a security relating to the goods may be enforced; and

(b)
if an undertaking has been given to pay the amount of the duty (if any), GST (if any) and luxury car tax (if any) associated with the import of the goods—the amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of:

(i)
the CEO; or
(ii)
the Regional Director for a State or Territory.

15 Application

The amendments of section 162A of the Customs Act 1901 made by this Part apply in relation to the delivery of goods after the commencement of the A New Tax System (Goods and Services Tax) Act 1999 .

Part 2—Amendments commencing immediately after the GST Act commences

16 Subsection 4(1)

Insert:

wine tax has the meaning given by section 33-1 of the Wine Tax Act.

17 Subsection 4(1)

Insert:

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999 .

18 Paragraph 70(7)(b)

Omit "or sales tax".

19 Application

The amendment of section 70 of the Customs Act 1901 made by this Part applies in relation to goods delivered for home consumption after the commencement of this Part.

20 Paragraph 71B(4)(b)

Omit "sales tax,", substitute "GST, luxury car tax, wine tax,".

21 Before subsection 71B(5)

Insert:

(4B)
Customs must give an authority under subsection (4) in relation to goods if:

(a)
that subsection would require Customs to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):

(i)
the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;
(ii)
if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation;
(iii)
if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and
(b)
because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):

(i)
paragraph 33-15(b) of the GST Act;
(ii)
paragraph 13-20(b) of the Luxury Car Tax Act;
(iii)
paragraph 23-5(b) of the Wine Tax Act.

22 Application

The amendments of section 71B of the Customs Act 1901 made by this Part apply in relation to goods entered for home consumption after the commencement of this Part.

23 Paragraph 77D(5)(b)

Omit ", sales tax".

24 Application

The amendment of section 77D of the Customs Act 1901 made by this Part applies to goods taken into home consumption under a permission granted under that section after the commencement of this Part.

25 Paragraph 77E(5)(b)

Omit ", sales tax" (wherever occurring).

26 Application

The amendment of section 77E of the Customs Act 1901 made by this Part applies in relation to goods entered for home consumption after the commencement of this Part.

27 Subsection 162(1)

Omit all the words after "payment", substitute:

of:

(a)
the duty, if any, on those goods; and

(b)
the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of those goods; and

(c)
if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of those goods—the luxury car tax payable on that taxable importation.

Note: The heading to section 162 is altered by adding at the end " , GST and luxury car tax ".

28 Subsection 162(3)

After "duty", insert "(if any)".

29 At the end of subsection 162(3)

Add:

Note: In these circumstances, GST and luxury car tax are not payable. See section 171-5 of the GST Act and section 13-25 of the Luxury Car Tax Act.

30 Subsection 162(4)

After "the duty", insert "(if any), the GST (if any) and the luxury car tax (if any)".

Part 3—Amendment commencing after Schedule 2 to the Customs Legislation Amendment Act (No. 2) 1999

31 Paragraph 71F(6)(b)

Omit "duty on", substitute "any duty, fee, charge or tax in respect of".

32 Application

The amendment of subsection 71F(6) of the Customs Act 1901 made by this Part applies in relation to import entries communicated to Customs after the commencement of this Part.


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