Contents

Part 1--Preliminary                                                                                                             2

1............ Short title............................................................................................. 2

2............ Commencement................................................................................... 2

3............ Act binds the Crown........................................................................... 3

4............ Extension to certain external Territories.............................................. 3

5............ Definitions.......................................................................................... 3

6............ Act does not impose tax on property of a State................................... 3

Part 2--Charges in relation to the export of regulated goods                    4

7............ Imposition of charges.......................................................................... 4

8............ Matters relating to amount of charges................................................. 4

9............ Who is liable to pay charges................................................................ 4

10.......... Exemptions from charges.................................................................... 5

Part 3--Charges in relation to regulated matters relating to the export of regulated goods       6

11.......... Imposition of charges.......................................................................... 6

12.......... Matters relating to amount of charges................................................. 6

13.......... Who is liable to pay charges................................................................ 6

14.......... Exemptions from charges.................................................................... 7

Part 4--Miscellaneous                                                                                                         8

15.......... Regulations......................................................................................... 8

 

 

 

Export Charges (Imposition--Excise) Act 2015

No. 94, 2015

 

An Act to impose, as taxes, charges relating to the export of goods, so far as those charges are duties of excise, and for related purposes

[Assented to 29 June 2015]

The Parliament of Australia enacts: