Explanatory Memorandum
(Circulated by authority of the Minister for Immigration and Border Protection, the Hon. Peter Dutton MP)Schedule 6 - Delivery of goods
Customs Act 1901
Item 1 - Subsection 162A(5A)
81. This item repeals subsection 162A(5A) of the Customs Act.
82. Under subsection 162A(5A) of the Customs Act, duty is not payable on goods temporarily imported into Australia for a purpose described in regulation 125A of the Customs Regulations 1926 and delivered under this section unless the goods are dealt with in contravention of the regulations or the goods are not exported before the end of 31 December 2000 or before a later day specified by the Comptroller-General of Customs.
83. Subsection 162A(5A) was inserted into the Customs Act in 1995 to allow goods to be temporarily imported for the Sydney 2000 Olympic Games and a number of other related events. Regulation 125A no longer exists as the Customs Regulations 1926 sunsetted on 1 April 2015. Regulation 125A was not replicated in the new Customs Regulation 2015 as it is redundant.
84. As a person who temporarily imports goods in contravention of the regulations would be liable to pay duty under subsection 162A(5) of the Customs Act (a provision substantially identical to subsection 162A(5A) of the Customs Act) subsection 162A(5A) is also redundant and is therefore repealed by this item.
Item 2 - Subsection 162A(8)
85. Subsection 162A(8) of the Customs Act deals with the enforcement of a security and an undertaking to pay duty, GST and luxury car tax in the circumstances described in subsection 162A(5A) (that is, where goods have been dealt with in contravention of the regulations). As a consequence of the repeal of subsection 162A(5A), this item omits the references to paragraphs 162A(5A)(a) or (b) from this provision.
Item 3 - Subsection 162B(3)
86. Section 162B of the Customs Act is concerned with circumstances where duty is not payable on pallets (that is, where the imposition of duty would be a contravention by the Commonwealth of the European Convention on Customs Treatment of Pallets used in international transport). That section is in addition to, and not in derogation of, subsection 162A(5A). As a consequence of item 1 above, this item omits subsection 162A(5A) from this provision.