Customs Amendment (Fees and Charges) Regulation 2015 (239 of 2015)
Schedule 1 Amendments
Customs Regulation 2015
3 Division 1 of Part 6
Repeal the Division, substitute:
Division 1 - Warehouse licences
35 Payment of warehouse licence charge in respect of the grant of a warehouse licence
(1) For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the grant of a warehouse licence must be paid.
Warehouse licence comes into force on 1 July
(2) For a warehouse licence that comes into force on 1 July in a financial year and for which the amount of the warehouse licence charge is worked out under section 6D of the Customs Licensing Charges Act 1997, the chargemust be paid:
(a) in full before the end of that 1 July; or
(b) in 4 equal instalments, before the end of that 1 July and the end of 1 October, 1 January and 1 April in that financial year.
Warehouse licence comes into force on another day
(3) For a warehouse licence that comes into force on a day in a financial year other than 1 July and for which the amount of the warehouse licence charge is worked out under section 6D of the Customs Licensing Charges Act 1997, the chargemust be paid in accordance with the following table:
|
Payment of warehouse licence charge |
||
|---|---|---|
|
Item |
If the warehouse licence comes into force … |
the warehouse licence charge must be paid … |
|
1 |
after 1 July and before 2 October |
either in full before the end of the day the licence comes into force, or in the following instalments: (a) 1/2 of the amount of the charge before the end of the day the licence comes into force; (b) 1/4 of the amount of the charge before the end of the next 1 January; (c) 1/4 of the amount of the charge before the end of the next 1 April. |
|
2 |
on or after 2 October and before 2 January |
either in full before the end of the day the licence comes into force, or in the following instalments: (a) 3/4 of the amount of the charge before the end of the day the licence comes into force; (b) 1/4 of the amount of the charge before the end of the next 1 April. |
|
3 |
on or after 2 January and on or before 30 June |
in full before the end of the day the licence comes into force. |
Dual-licensed place
(4) For a warehouse licence for which the amount of the warehouse licence charge is worked out under section 6E of the Customs Licensing Charges Act 1997, the chargemust be paid in full before the end of the day the licence comes into force.
Election to pay in full or by instalments
(5) If, under this section, a warehouse licence charge may be paid in full or in instalments, the person or partnership liable to pay the charge must, by notice given to the Comptroller-General of Customs, elect to pay the charge in full or in instalments.
36 Payment of warehouse licence charge in respect of the renewal of a warehouse licence
(1) For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the renewal of a warehouse licence must be paid.
(2) For the renewal of a warehouse licence for a financial year, the amount of the warehouse licence charge must be paid:
(a) in full before the end of 1 July in that financial year; or
(b) in 4 equal instalments, before the end of 1 July, 1 October, 1 January and 1 April in that financial year.
Election to pay in full or by instalments
(3) The holder of the warehouse licence must, by notice given to the Comptroller-General of Customs, elect to pay the charge in full or in instalments.
37 Refund of warehouse licence charge
Warehouse licence charge paid in full
(1) For section 87A of the Act, if the warehouse licence charge for the licence was paid in full, the amount of the refund is worked out using the formula:
Warehouse licence charge paid in instalments
(2) For section 87A of the Act, if the warehouse licence charge for the licence was paid in instalments, the amount of the refund is worked out using the formula:
Definitions
(3) In this instrument:
instalment period means a period, in a financial year, that:
(a) starts on the day on which an instalment is due to be paid; and
(b) ends on the day immediately before:
(i) the day on which the next instalment for the financial year is due to be paid; or
(ii) if no more instalments are due to be paid for the financial year - the start of the next financial year.
relevant instalment period means the instalment period during which the licence is cancelled.