Explanatory Memorandum
(Circulated by the authority of the Minister for Home Affairs, the Honourable Brendan O'Connor MP)Part 2 - Verification powers
Customs Act 1901
Background
42. Division 4D of Part VI of the Customs Act sets out the obligations, including record keeping obligations, that apply to people in Australia who export goods to New Zealand and who wish to obtain preferential treatment in respect of the goods in New Zealand. Obligations are also imposed on people who produce or manufacture such goods.
43. Division 4D contains several definitions that are the same or similar to definitions in Division 1E of Part VIII of the Customs Act, or that contain terms that are defined in Division 1E. As a consequence of the amendments to such definitions in Division 1E of Part VIII, provisions in Division 4D of Part VI require amendment.
Item 12 - Section 126AJA (definition of manufacture)
44. This item repeals and substitutes the definition of 'manufacture' in section 126AJA. The new definition will be the same as the new definition of 'manufacture' in Division 1E of Part VIII.
Item 13 - Section 126AJA (at the end of the definition of principal manufacturer)
45. This item amends the definition of principal 'manufacturer' to add at the end the phrase 'where that last process was not a restoration or renovation process such a repairing, reconditioning, overhauling or refurbishing". This amendment reflects that changes to section 153ZII and the definition of 'manufacture' in subsection 153ZIB(1) in items 9 and 4 above.
Item 14 - Section 126AJA (definition of producer)
46. This item amends the definition of 'producer' by omitting the reference to 'or disassembles' and inserting 'restores or renovates'. These amendments reflects the amendments to the definition of 'produce' in subsection 153ZIB(1) in item 5 above.
Item 15 - Application
47. This item provides that the amendments made by Part 2 apply in relation to goods exported to New Zealand on or after the commencement of Part 2 (whether or not the good were produced or manufactured before, on or after that day).
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