Imported Food Charges (Collection) Regulation 2015

Select Legislative Instrument No. 190, 2015

made under the

Imported Food Charges (Collection) Act 2015

Compilation No. 1

Compilation date: 1 July 2023

Includes amendments up to: F2023L00840

Registered: 13 July 2023

About this compilation

This compilation

This is a compilation of the Imported Food Charges (Collection) Regulation 2015 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary

1 Name

3 Authority

4 Definitions

Part 2—Paying imported food charges

5 Time for payment

6 Agent’s liability to pay imported food charge

Part 3—Unpaid imported food charges

7 Late payment fee

8 Person liable to pay late payment fee

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

1  Name

  This is the Imported Food Charges (Collection) Regulation 2015.

3  Authority

  This instrument is made under the Imported Food Charges (Collection) Act 2015.

4  Definitions

  In this instrument:

Act means the Imported Food Charges (Collection) Act 2015.

imported food charge (customs) means a charge imposed under section 6 of the Imported Food Charges (Imposition—Customs) Act 2015.

imported food charge (general) means a charge imposed under section 6 of the Imported Food Charges (Imposition—General) Act 2015.

Part 2—Paying imported food charges

5  Time for payment

  For the purposes of paragraph 8(a) of the Act, an imported food charge (customs), or an imported food charge (general), is due and payable:

 (a) if the Department issues an invoice in relation to the charge that specifies the last day for payment of the charge—by close of business on that day; or

 (b) in any other case—when a demand for payment of the charge is made.

6  Agent’s liability to pay imported food charge

 (1) For paragraph 8(b) of the Act, an agent of a person liable to pay an imported food charge (customs), or an imported food charge (general), is jointly and severally liable with that person to pay the charge.

 (2) If:

 (a) a person is liable to pay an imported food charge (customs) or an imported food charge (general); and

 (b) an agent of the person pays the charge on behalf of the person; and

 (c) at the time the payment is made, the agent has not collected an amount equivalent to the charge from the person;

the agent may recover such an amount from the person as a debt due to the agent.

Part 3—Unpaid imported food charges

7  Late payment fee

 (1) For subsection 11(1) of the Act, if an imported food charge (customs), or an imported food charge (general), (the relevant charge) is not paid at or before the time the relevant charge is due and payable, a late payment fee, worked out in accordance with subsection (2), is due and payable in addition to the relevant charge.

 (2) The late payment fee is worked out using the following formula:

where:

days overdue is the number of days after the relevant charge is due and payable that elapse before the day on which the relevant charge is paid.

8  Person liable to pay late payment fee

  For subsection 11(3) of the Act, if an imported food charge (customs), or an imported food charge (general), is not paid at or before the time the charge is due and payable, the person who is liable to pay the charge, and any agent of that person, are jointly and severally liable to pay a late payment fee in relation to the charge under section 7 of this instrument.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history