5
CurrentSimplified outline of this instrument
Part 1Preliminary
5 Simplified outline of this instrument
This instrument prescribes the following:
(a)
charges in relation to certain matters connected with the administration of the Biosecurity Act 2015;
(b)
exemptions from the prescribed charges.
The prescribed charges are imposed as taxes (see the Biosecurity Charges Imposition (Customs) Act 2015).
This instrument prescribes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution. To the extent that the charge is neither a duty of customs nor a duty of excise, it is prescribed by the Biosecurity Charges Imposition (General) Regulation 2016.
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