1Short title
This Act may be cited as the Imported Food Charges (Collection) Act 2015.
Parliamentary material from APH and the Federal Register of Legislation. Links open the official source in a new tab.
Bill homepage (APH)This Act may be cited as the Imported Food Charges (Collection) Act 2015.
Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
|---|---|---|
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this Act | The day after this Act receives the Royal Assent. | 30 June 2015 |
This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
This Act is about the collection of imported food charges.
Part 2 deals with the payment of imported food charges. The regulations may prescribe the time when imported food charges are due and payable. The regulations may also prescribe rules relating to the liability of agents to pay imported food charges and the recovery of such charges.
Part 3 deals with unpaid imported food charges. A late payment fee may be payable if an imported food charge is not paid on time. If a person does not pay an imported food charge or late payment fee, the Secretary may do either or both of the following:
suspend or revoke one or more imported food control instruments of the person;
direct that certain things not be done in relation to the person until the charge or fee is paid.
Part 4 deals with a number of miscellaneous matters, including the remission or refund of imported food charges and late payment fees and the review of decisions to suspend or revoke an imported food control instrument of a person.
This Act binds the Crown in each of its capacities.
This Act does not extend to Norfolk Island, the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands unless the Imported Food Control Act 1992 extends to that Territory.
In this Act:
Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.
imported food charge means a charge imposed under:
section 6 of the Imported Food Charges (Imposition—Customs) Act 2015; or
section 6 of the Imported Food Charges (Imposition—Excise) Act 2015; or
section 6 of the Imported Food Charges (Imposition—General) Act 2015.
imported food control instrument of a person means:
a food control certificate given to the person; or
an approval under subsection 19(1A) of the Imported Food Control Act 1992 of an overseas food processing operation conducted by the person; or
a determination under subsection 19(2) of that Act that relates to an overseas food processing operation conducted by the person; or
a compliance agreement to which the person is a party; or
an approval (however described) given to the person under that Act that is prescribed by the regulations.
internal reviewer means the Secretary or a person referred to in paragraph 17(3)(b).
late payment fee: see subsection 11(1).
protected person means:
the Secretary; or
a person given a direction under subsection 12(5); or
a person who is given information or documents in accordance with a notice given under subsection 16(1); or
a delegate of the Secretary under section 21.
An expression used in this Act that is also used in the Imported Food Control Act 1992 has the same meaning in this Act as it has in that Act.
This Part deals with the payment of imported food charges. The regulations may prescribe the time when imported food charges are due and payable. The regulations may also prescribe rules relating to the liability of agents to pay imported food charges and the recovery of such charges.
The regulations may do either or both of the following:
prescribe the time when a specified imported food charge is due and payable;
prescribe rules relating to:
the liability of a person’s agent to pay imported food charges on behalf of the person; and
the recovery of such charges from the person by the agent.
The Commonwealth is not liable to pay an imported food charge or late payment fee that is payable under this Act or the regulations. However, it is the Parliament’s intention that the Commonwealth should be notionally liable to pay such a charge or fee.
The Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth.
Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
Directions under subsection (2) are not legislative instruments.
In subsections (1) and (2):
Commonwealth includes a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013) that cannot be made liable to taxation by a Commonwealth law.
This Part deals with unpaid imported food charges. A late payment fee may be payable if an imported food charge is not paid on time. If a person does not pay an imported food charge or late payment fee, the Secretary may do either or both of the following:
suspend or revoke one or more imported food control instruments of the person;
direct that certain things not be done in relation to the person until the charge or fee is paid.
If the regulations prescribe the time when an imported food charge is due and payable, the regulations may also prescribe a fee (a late payment fee) that is due and payable if the imported food charge is not paid at or before that time.
Without limiting subsection (1), a late payment fee may relate to each day or part of a day that the imported food charge remains unpaid after becoming due and payable.
The regulations may prescribe one or more persons who are liable to pay a late payment fee in relation to a specified imported food charge.
This section applies in relation to a person (the debtor) who is liable to pay an imported food charge or late payment fee that is due and payable.
Suspension or revocation of imported food control instruments
The Secretary may, by written notice given to the debtor:
suspend one or more imported food control instruments of the debtor until the imported food charge or late payment fee is paid; or
revoke one or more imported food control instruments of the debtor.
The notice given under subsection (2) must set out the reasons for the decision and notice of the debtor’s right to have the decision reviewed. However, a failure to comply with this subsection does not affect the validity of the decision.
For review of the decision, see sections 17 and 19.
Subsection (2) does not limit any other power to suspend or revoke an imported food control instrument of the debtor.
Directions by Secretary
The Secretary may, orally or in writing, direct a person not to do one or more of the following until the imported food charge or late payment fee is paid:
give a food control certificate to the debtor;
issue an imported food inspection advice to the debtor;
approve under subsection 19(1A) of the Imported Food Control Act 1992 an overseas food processing operation conducted by the debtor;
make a determination under subsection 19(2) of that Act that relates to an overseas food processing operation conducted by the debtor;
enter into a compliance agreement with the debtor;
carry out specified activities, or specified kinds of activities, in relation to the debtor under that Act.
If a direction under subsection (5) is given in writing, the direction is not a legislative instrument.
Showing the first 12 of 22 provisions. See all provisions