Export Charges (Imposition—General) Act 2015 (Act No. 95, 2015)

Section 1 An Act to impose, as taxes, charges relating to the export of goods, so far as those charges are neither duties of customs nor duties of excise, and for related purposes Part 1—Preliminary 1 Short title This Act may be cited as the Export Charges (Imposition— General) Act 2015. 2 Commencement (1) 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. Sections 1 and The day this Act receives the Royal Assent. 29 June 2015 2 and anything in this Act not elsewhere covered by this table 2. Sections 3 to The later of: 30 June 2015 15 (a) the start of the day after this Act receives the Royal Assent; and (b) immediately after the commencement of the Export Charges (Collection) Act 2015. However, the provisions do not commence Export Charges (Imposition—General) Act 2015 1 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Part 1 Preliminary

Section 3 Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this Act as originally enacted.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. (2) 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. 3 Act binds the Crown This Act binds the Crown in each of its capacities. 4 Extension of this Act to external Territories and other areas (1) Subject to subsection (2), this Act does not extend to the external Territories. (2) If rules made for the purposes of paragraph 8(2)(a) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an external Territory, then this Act extends to that external Territory. (3) If rules made for the purposes of paragraph 8(2)(b) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area adjacent to an external Territory, then this Act extends to that area. (4) If rules made for the purposes of paragraph 8(2)(c) of the Export Control Act 2020 extend that Act, or any provisions of that Act, to an area outside the Australian fishing zone in relation to which the Fisheries Management Act 1991 applies, under regulations made for the purposes of section 8 of the Fisheries Management Act 1991, then this Act extends to that area. 2 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Preliminary Part 1

Section 6 6 Act does not impose tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (2) In this section: property of any kind belonging to a State has the same meaning as in section 114 of the Constitution. Export Charges (Imposition—General) Act 2015 3 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Part 2 Charges in relation to the export of certain goods

Section 7 Part 2—Charges in relation to the export of certain goods 7 Imposition of charges (1) The regulations may prescribe a charge in relation to the export of a kind of goods covered by the Export Control Act 2020. (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes. (3) Two or more charges may be prescribed in relation to the same kind of goods, and a single charge may be prescribed in relation to 2 or more kinds of goods. (4) This section imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution. 8 Matters relating to amount of charges (1) The regulations may prescribe a charge for the purposes of subsection 7(1): (a) by specifying an amount as the charge; or (b) by specifying a method for calculating the amount of the charge. (2) Before the Governor-General makes regulations for the purposes of subsection 7(1) prescribing a charge in relation to the export of a kind of goods, the Minister must be satisfied that the amount of the charge is set at a level that is designed to recover no more than the Commonwealth’s likely costs in connection with the export of the goods. 4 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Charges in relation to the export of certain goods Part 2

Section 10 10 Exemptions from charges The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 7(1). Export Charges (Imposition—General) Act 2015 5 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Part 3 Charges in relation to certain matters relating to the export of certain goods

Section 11 Part 3—Charges in relation to certain matters relating to the export of certain goods 11 Imposition of charges (1) The regulations may prescribe a charge in relation to a matter relating to the export of a kind of goods if: (a) the export of goods of that kind is covered by the Export Control Act 2020; or (b) provision in relation to the matter is made under the Export Control Act 2020. (2) The charges prescribed for the purposes of subsection (1) are imposed as taxes. (3) Two or more charges may be prescribed in relation to the same matter, and a single charge may be prescribed in relation to 2 or more matters. (4) This section imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution. 12 Matters relating to amount of charges (1) The regulations may prescribe a charge for the purposes of subsection 11(1): (a) by specifying an amount as the charge; or (b) by specifying a method for calculating the amount of the charge. (2) Before the Governor-General makes regulations for the purposes of subsection 11(1) prescribing a charge in relation to a matter, the Minister must be satisfied that the amount of the charge is set at a level that is designed to recover no more than the Commonwealth’s likely costs in connection with the matter. 6 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Charges in relation to certain matters relating to the export of certain goods Part 3

Section 14 14 Exemptions from charges The regulations may provide for exemptions from a charge prescribed for the purposes of subsection 11(1). Export Charges (Imposition—General) Act 2015 7 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Part 4 Miscellaneous

Section 15 Part 4—Miscellaneous 15 Regulations The Governor-General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. 8 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Endnotes Endnote 1—About the endnotes 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 the amendment to be made. If, despite the misdescription, the amendment can Export Charges (Imposition—General) Act 2015 9 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Endnotes Endnote 1—About the endnotes be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history. If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history. 10 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Endnotes Endnote 2—Abbreviation key Endnote 2—Abbreviation key ad = added or inserted o = order(s) am = amended Ord = Ordinance amdt = amendment orig = original c = clause(s) par = paragraph(s)/subparagraph(s) C[x] = Compilation No. x /sub-subparagraph(s) Ch = Chapter(s) pres = present def = definition(s) prev = previous Dict = Dictionary (prev…) = previously disallowed = disallowed by Parliament Pt = Part(s) Div = Division(s) r = regulation(s)/rule(s) ed = editorial change reloc = relocated exp = expires/expired or ceases/ceased to have renum = renumbered effect rep = repealed F = Federal Register of Legislation rs = repealed and substituted gaz = gazette s = section(s)/subsection(s) LA = Legislation Act 2003 Sch = Schedule(s) LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s) (md) = misdescribed amendment can be given SLI = Select Legislative Instrument effect SR = Statutory Rules (md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s) cannot be given effect SubPt = Subpart(s) mod = modified/modification underlining = whole or part not No. = Number(s) commenced or to be commenced Export Charges (Imposition—General) Act 2015 11 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Endnotes Endnote 3—Legislation history Endnote 3—Legislation history Act Number Assent Commencement Application, and year saving and transitional provisions Export Charges 95, 2015 29 June s 3–15: 30 June 2015 (s (Imposition—General) 2015 2(1) item 2) Act 2015 Remainder: 29 June 2015 (s 2(1) item 1) Export Charges 16, 2020 6 Mar 2020 3 am (A.C.T.) 28 Mar — (Imposition—General) 2021 (s 2(1) item 1) Amendment Act 2020 12 Export Charges (Imposition—General) Act 2015 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021 Endnotes Endnote 4—Amendment history Endnote 4—Amendment history Provision affected How affected Part 1 s 4 .................................................. rs No 16, 2020 s 5 .................................................. rep No 16, 2020 Part 2 Part 2 heading ................................ am No 16, 2020 s 7 .................................................. am No 16, 2020 s 8 .................................................. am No 16, 2020 s 9 .................................................. rep No 16, 2020 Part 3 Part 3 heading ................................ rs No 16, 2020 s 11 ................................................ am No 16, 2020 s 12 ................................................ am No 16, 2020 s 13 ................................................ rep No 16, 2020 Export Charges (Imposition—General) Act 2015 13 Compilation No. 1 Compilation date: 28/03/2021 Registered: 15/04/2021 Authorised Version C2021C00174 registered 15/04/2021