澳大利亚

• Australian Border Force (ABF), Department of Home Affairs

  Export declarations and export entry advices (Customs Act ss.113-114C) and import declarations (ss.68, 71A) through the Integrated Cargo System; Customs Tariff

  网站

  https://www.abf.gov.au/

  未记录可信度等级未记录

  3 个来源

• Australian Sanctions Office (ASO), Department of Foreign Affairs and Trade

  Autonomous sanctions administered for the Minister for Foreign Affairs, including the ban on importing, purchasing or transporting Russian gold exported after 30 Sep 2022 and permits under reg 18 of the Autonomous Sanctions Regulations 2011

  未记录可信度等级未记录无法访问

  3 个来源

• Australian Taxation Office (ATO)

  GST, including the precious-metal rules (GST Act ss.38-385, 40-100, s.195-1), GST on importation (s.13-10) and the valuable-metal reverse charge (Division 86)

  未记录可信度等级未记录OCR

  2 个来源

• Australian Transaction Reports and Analysis Centre (AUSTRAC)

  AML/CTF regulator and FIU: bullion dealers (s.6 table 2 item 1) and, from 31 Mar 2026 (obligations from 1 Jul 2026), dealers buying or selling precious metals, stones or products for $10,000 or more in physical currency or virtual assets (item 2); threshold, suspicious-matter and cross-border reports

  网站

  https://www.austrac.gov.au/

  未记录可信度等级未记录无法访问

  2 个来源

• Department of Mines, Petroleum and Exploration (DMPE), Western Australia

  Mining tenure under the Mining Act 1978 (WA): miner's rights, prospecting and exploration licences, mining leases; Mineral Titles Online. Successor to DEMIRS/DMIRS (old dmp.wa.gov.au URLs redirect to it).

  网站

  https://www.wa.gov.au/organisation/department-of-mines-petroleum-and-exploration

  未记录可信度等级未记录OCR

  2 个来源

• LBMA (London Bullion Market Association)

  Good Delivery List and Responsible Gold Guidance (private industry standard, not Australian law)

  未记录可信度等级未记录

  1 个来源

• NSW Resources / Revenue NSW

  NSW mineral royalty under the Mining Act 1992 (NSW)

  未记录可信度等级未记录OCR

  1 个来源

• Queensland Revenue Office (QRO)

  Queensland mineral royalty (Mineral Resources (Royalty) Regulation 2025; the Commissioner of State Revenue issues public rulings such as MRA002)

  网站

  https://qro.qld.gov.au/

  未记录可信度等级未记录OCR

  3 个来源

• Department Head (Victoria), under the Mineral Resources (Sustainable Development) Act 1990

  Receives production and royalty returns and royalties under the Mineral Resources (Sustainable Development) (Mineral Industries) Regulations 2019 (reg 8)

  未记录可信度等级未记录OCR

  1 个来源

• Commissioner of State Revenue (Western Australia)

  Receives WA mineral royalty returns and payments, estimates and adjusts gold metal produced, approves separate gold royalty projects, from 1 Sep 2025 under the Mining (Royalties) Regulations 2025

  未记录可信度等级未记录OCR

  2 个来源

• Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth)

  s.6(3) table 2: item 1 buying or selling bullion in the course of carrying on a bullion-dealing business; item 2 buying or selling precious metal, stones or products in the course of carrying on a business where the purchase involves physical currency or virtual assets totalling $10,000 or more (linked transactions aggregated); s.5 bullion; s.5A precious metal (gold, silver, platinum-group metals, alloys with at least 2%); s.43 threshold transaction reports within 10 business days; s.41 suspicious matter reports; s.51B enrolment within 28 days; s.53 cross-border movement reports for monetary instruments of $10,000 or more

  引用

  Act No. 169, 2006; Compilation No. 62, C2026C00274 (1 Jul 2026)

  类型

  法案

  法律原文未记录

  1 个来源

• Anti-Money Laundering and Counter-Terrorism Financing Rules 2025 (Cth)

  Report content rules (e.g. r. 9-12 cross-border movement reports; suspicious matter reports may concern precious metal, with bullion serial numbers); no rule found that prescribes bullion as a monetary instrument for s.53

  引用

  F2025L01026; Compilation No. 1 (F2026C00274, 31 Mar 2026)

  类型

  条例

  法律原文未记录

  1 个来源

• Autonomous Sanctions Regulations 2011 (Cth)

  Reg 4A sanctioned imports (import, purchase or transport of import sanctioned goods; designation power reg 4A(3)); reg 12A offence; reg 18(1)(b) Ministerial permit authorising a sanctioned import; regs 4(4) and 4A(4) gold, precious metals and diamonds to/from the Government of Syria

  引用

  Select Legislative Instrument No. 247, 2011; Compilation No. 18 (F2025C01175, 5 Dec 2025)

  类型

  条例

  法律原文未记录

  2 个来源

• Gold Corporation Act 1987 (WA)

  Establishes Gold Corporation and the Mint (The Perth Mint); s.10 functions incl. refining gold and maintaining the Mint's accreditation acceptable to the London Gold Market; s.36(c) the Mint's function to refine gold and dore; s.22 Treasurer's guarantee of the cash equivalent of gold due, payable and deliverable by Gold Corporation, the Mint or GoldCorp under the Act and of money due in currency dealings

  引用

  Act No. 99 of 1987

  类型

  法案

  法律原文未记录OCR

  2 个来源

• A New Tax System (Goods and Services Tax) Act 1999 (Cth)

  s.9-70 GST 10% of value; s.38-385 GST-free first supply of precious metal after refining (refiner of precious metal to dealer in precious metal); s.40-100 other supplies of precious metal input taxed; s.195-1 precious metal = gold (in an investment form) of at least 99.5% fineness; s.13-10(b) importation non-taxable if it would have been GST-free or input taxed as a supply; s.38-185 exports of goods GST-free; Division 86 reverse charge on taxable supplies of goods consisting wholly or partly of valuable metal (gold, silver, platinum)

  引用

  Act No. 55, 1999; Compilation No. 96, C2026C00081 (1 Jan 2026)

  类型

  法案

  法律原文未记录

  1 个来源

• Mining Act 1992 (NSW)

  NSW royalty on gold: 4% of ex-mine value (value of mineral recovered less allowable deductions) per the NSW guidelines; the Act and the Mining Regulation 2016 are not held (bot challenge)

  类型

  法案

  官方指引未记录OCR

  研究备注: [blocked] Mining Act 1992 (NSW) and Mining Regulation 2016 (NSW) could not be downloaded (legislation.nsw.gov.au bot challenge, queues au-1 and au-4); rate from the NSW compliance guidelines (undated, PDF modified Aug 2024).

  1 个来源

• Customs (Prohibited Exports) Regulations 1958 (Cth)

  Lists the goods whose export needs a permission; gold is not among them (no gold, bullion or precious-metal item found); reg 11 export sanctioned goods under autonomous sanctions

  引用

  Statutory Rules No. 5, 1958; Compilation No. 115 (F2026C00262, 26 Mar 2026)

  类型

  条例

  法律原文未记录

  1 个来源

• Mineral Resources (Royalty) Regulation 2025 (Qld)

  Queensland royalty: s.22 rate from Sch 1; Sch 1 Pt 1 s.2 gold (a prescribed mineral (royalty)): 2.5% of value if the average market price (LBM p.m. fix in AUD) is at or below A$600/oz, 5% at or above A$890/oz, a sliding rate in 0.02% steps between; s.26 no royalty on the first $100,000 of value of relevant minerals per mining operation per financial year

  引用

  SL No. 108 of 2025

  类型

  条例

  生效日期

  2025-09-01

  法律原文未记录OCR

  2 个来源

• Autonomous Sanctions (Import Sanctioned Goods-Russia) Designation 2022, as amended by Amendment (No.1) Designation 2022 (gold)

  Schedule 1 item 16: gold (HS 7108) exported from Russia after the commencement of Amendment (No.1) (30 Sep 2022) is an import sanctioned good for Russia

  引用

  F2022L00310 (Compilation No. 1, F2023C00075); amended by F2022L01282

  类型

  条例

  生效日期

  2022-09-30

  法律原文未记录无法访问

  4 个来源

• Mineral Resources (Sustainable Development) (Mineral Industries) Regulations 2019 (Vic)

  Victorian gold royalty: reg 6(1A) 2.75% of the net market value of gold produced under a mining licence; reg 6(1B) first 2,500 oz per relevant period exempt; reg 74 no royalty on gold produced before 1 Jan 2020; reg 8 production and royalty return within 30 days after each relevant period (financial year unless varied)

  引用

  S.R. No. 48/2019, Authorised Version No. 005 (20 Oct 2025)

  类型

  条例

  法律原文未记录OCR

  1 个来源

• Mining Regulations 1981 (WA), Part V Division 5 (production and royalties, rr. 85-89; gold r. 86AA)

  Gold royalty regime until 31 Aug 2025: r. 86AA (2.5% of royalty value; first 2,500 oz per gold royalty project per financial year exempt; London PM Fix converted to AUD). Division 5 deleted by SL 2025/153 r. 8 from 1 Sep 2025.

  类型

  条例

  废止日期

  2025-09-01

  法律原文未记录OCR

  2 个来源

• Mining (Royalties) Regulations 2025 (WA)

  Current WA royalty (made under Mining Act s.120B-120C): r. 9 royalty payable by the holder of, or applicant for, the tenement; r. 10 quarterly, within 30 days; Sch 1 Div 2 gold 2.5% of royalty value (r. 14); r. 30 royalty value = gold metal produced x monthly average London PM Fix in AUD; r. 21 first 2,500 oz per gold royalty project per financial year exempt; rr. 31-33 when gold metal is produced; rr. 43-44 production report and royalty return; r. 46 records 7 years

  引用

  SL 2025/154

  类型

  条例

  生效日期

  2025-09-01

  法律原文未记录OCR

  1 个来源

• Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth)

  Schedule 3 Part 2 inserted the precious-metals dealer designated service (s.6(3) table 2 item 2) and s.5A, in force 31 Mar 2026 (s.2 table item 2); Schedule 3 Part 4 item 11 defers Parts 1A (programs), 2 (CDD), 3 (reporting) and Divisions 2-6 of Part 10 (record keeping) for that service to 1 Jul 2026; item 12 sets enrolment by 29 Jul 2026 for dealers who started before 1 Jul 2026

  引用

  Act No. 110, 2024 (Royal Assent 10 Dec 2024)

  类型

  法案

  生效日期

  2026-03-31

  法律原文未记录无法访问

  4 个来源

• Autonomous Sanctions Act 2011 (Cth)

  s.16 offence of contravening a sanction law: up to 10 years imprisonment and/or a fine of the greater of 3 times the transaction value or 2,500 penalty units (individuals)

  引用

  Act No. 38, 2011; Compilation No. 4 (C2024C00138)

  类型

  法案

  法律原文未记录

  1 个来源

• Customs Act 1901 (Cth)

  s.68 entry of imported goods (import declaration, s.71A); ss.113-114C export entry: owner must enter goods for export and not load them without an authority to deal (s.113(1)); consignments with an FOB value not exceeding $2,000 exempt unless a permission is required (s.113(2)(b), (2A)); export declaration (s.114); export entry advice with its number (s.114C); withdrawal within 7 days if not exported within 30 days of the intended day (s.116); records kept 5 years (s.240(1A)); Divisions 4J, 4K, 4M origin record-keeping and verification for preferential claims in China, Hong Kong and the UK

  引用

  Act No. 6, 1901; Compilation No. 192, C2026C00378 (27 Aug 2026)

  类型

  法案

  法律原文未记录

  2 个来源

• Customs Tariff Act 1995 (Cth), Schedule 3

  Heading 7108 and 7112.91 duty Free

  类型

  法案

  官方指引未记录

  研究备注: [not-read] The Customs Tariff Act 1995 itself is not held (its Federal Register id was not found in this pass); Schedule 3 chapter 71 read on the ABF current-tariff page (read-full).

  1 个来源

• Mining Act 1978 (WA)

  Mining tenure in WA: miner's right (ss.40C-40D), prospecting licence (s.40, max 200 ha; 4-year term s.45), mining lease (s.71; 21-year term s.78; lessee owns minerals lawfully mined, s.85(2)(b)); Part 5A royalties: s.120B royalty payable as prescribed, s.120D royalty return

  类型

  法案

  法律原文未记录OCR

  2 个来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

• AUSTRAC enrolment as a reporting entity providing bullion designated services (with AML/CTF program)

  AUSTRAC enrolment; AML/CTF program

  持有人

  Bullion dealer / dealer in precious metal

  签发机构

  AUSTRAC

  法律原文未记录无法访问

  法律依据: AML/CTF Act 2006, s.6(3) table 2 item 1; s.51B (enrol within 28 days of starting)

  2 个来源

• AUSTRAC enrolment for the precious metals, stones and products designated service (AML/CTF program, compliance officer, trained staff)

  AUSTRAC enrolment

  持有人

  Bullion dealer / dealer in precious metal

  签发机构

  AUSTRAC

  法律原文未记录无法访问

  法律依据: AML/CTF Act 2006 as amended by the AML/CTF Amendment Act 2024, s.6(3) table 2 item 2; s.51B; Amendment Act Sch 3 Pt 4 item 12

  3 个来源

• Statutory status and state guarantee under the Gold Corporation Act 1987 (WA)

  持有人

  Australian gold refiner (LBMA Good Delivery-listed)

  签发机构

  Parliament of Western Australia

  法律原文未记录OCR

  法律依据: Gold Corporation Act 1987 (WA), ss.10, 22, 36

  2 个来源

• Status as a 'dealer in precious metal' (recipient condition for GST-free first supply after refining)

  持有人

  Bullion dealer / dealer in precious metal

  签发机构

  Self-assessed under GST law (ATO)

  法律原文未记录OCR

  法律依据: A New Tax System (Goods and Services Tax) Act 1999, s.38-385(c); s.195-1

  2 个来源

• LBMA Good Delivery List membership (and other exchange accreditations: CME, SGE, OSE, DGCX for the Perth Mint)

  Listing on the LBMA Good Delivery List

  持有人

  Australian gold refiner (LBMA Good Delivery-listed)

  签发机构

  LBMA (and the exchanges)

  行业惯例未记录

  法律依据: LBMA Good Delivery List Rules (private standard)

  研究备注: Perth Mint's own page and press on the 2023 LBMA review; the LBMA list table did not render. Other Australian GD refiners not confirmed.

  3 个来源

• LBMA Responsible Gold Guidance compliance with annual independent assurance

  Annual RGG assurance report

  持有人

  Australian gold refiner (LBMA Good Delivery-listed)

  签发机构

  LBMA / independent assurance provider

  有效期

  annual

  二手资料未记录

  法律依据: LBMA Responsible Gold Guidance (private standard)

  研究备注: The Perth Mint's 2023 LBMA review (corrective action plan, no zero-tolerance non-conformance) confirms it is under the RGG; the RGG text was not re-read for this module.

  1 个来源

• Mining lease (WA, Mining Act 1978 s.71) - or the state equivalent (Qld mining lease, NSW mining lease, Vic mining licence)

  Registered tenement in Mineral Titles Online

  持有人

  Mining tenement holder (mining lease) operating a gold mine and mill

  签发机构

  Department of Mines, Petroleum and Exploration (WA)

  有效期

  21 years, renewable (s.78)

  法律原文未记录OCR

  法律依据: Mining Act 1978 (WA), ss.71, 74, 78, 85

  研究备注: [not-read] Mining proposal / closure plan approvals and other states' tenure law were not read.

  2 个来源

• Miner's right and/or prospecting licence (WA)

  持有人

  Prospector / small miner (miner's right or prospecting licence)

  签发机构

  Department of Mines, Petroleum and Exploration (WA)

  法律原文未记录OCR

  法律依据: Mining Act 1978 (WA), ss.40, 40C, 40D, 45

  2 个来源

• Export duty on gold

  All exports, including gold

  税率

  None

  官方指引未记录

  研究备注: [not-read] Statement of the ABF, not a provision of the Customs Act.

  1 个来源

• GST - first supply of precious metal after refining

  First supply of precious metal after its refining by, or on behalf of, the supplier, where the refiner is a "refiner of precious metal" and the recipient a "dealer in precious metal" (each: an entity that satisfies the Commissioner of the activity - s.195-1)

  税率

  GST-free (0%, input credits allowed)

  法律原文未记录OCR

  法律依据: A New Tax System (Goods and Services Tax) Act 1999, s.38-385; s.195-1

  研究备注: [conflict] au.div-gst-scrap: two ATO views differ on whether re-refined scrap can be a GST-free first supply; the model follows the words of s.38-385.

  2 个来源

• GST on importation of precious metal

  Imported gold that meets the precious-metal definition is a non-taxable importation because its supply would be input taxed or GST-free (s.13-10(b)); dore and other gold outside the definition is a taxable importation

  税率

  Non-taxable importation (precious metal); otherwise GST 10% of the value of the taxable importation (customs value plus international transport and insurance, s.13-20)

  法律原文未记录无法访问

  法律依据: A New Tax System (Goods and Services Tax) Act 1999, ss.13-5, 13-10(b), 13-20

  研究备注: [inferred] That imported dore is a taxable importation follows from ss.13-5/13-10 read with the precious-metal definition; Part 3-2 (other non-taxable importations) was not read.

  2 个来源

• GST - other supplies of precious metal

  Gold (in an investment form) of at least 99.5% fineness (s.195-1 precious metal); "investment form" is not defined in the Act - the ATO describes it as a coin, wafer, bar or other tradeable form with an internationally accepted hallmark (LBMA-approved for gold)

  税率

  Input taxed (no GST charged; no input tax credits)

  法律原文未记录OCR

  法律依据: A New Tax System (Goods and Services Tax) Act 1999, s.40-100; s.195-1

  研究备注: [not-read] GSTR 2003/10 (the ATO ruling on "investment form") is blocked; the description of investment form is from the ATO FOI advice letter (not binding).

  2 个来源

• GST reverse charge on supplies of goods containing valuable metal

  A taxable supply of goods consisting wholly or partly of valuable metal (gold, silver, platinum) to a recipient registered or required to be registered, where the market value of the goods does not exceed the valuable metal threshold (i.e. is not at least 10% above the value of the metal in them) or the parties agree in writing - e.g. scrap, dore and other non-investment gold

  税率

  10% of the price, payable by the recipient

  缴纳人

  Recipient of the supply

  征收机构

  Australian Taxation Office

  法律原文未记录

  法律依据: A New Tax System (Goods and Services Tax) Act 1999, Division 86 (ss.86-5, 86-10, 86-25); s.195-1 valuable metal

  研究备注: [unconfirmed] Whether a Commissioner determination under s.86-5(3) or a Ministerial percentage under s.86-10(5) is in force was not checked.

  1 个来源

• Customs duty on gold

  HS 7108.11.00, 7108.12.00, 7108.13.00, 7108.20.00 and 7112.91.00 (general rate Free; the rate footnote: FTA originating goods Free unless otherwise shown)

  税率

  Free

  官方指引未记录

  法律依据: Customs Tariff Act 1995, Schedule 3

  研究备注: [not-read] Customs Tariff Act 1995 Schedule 3 read on the ABF page, not in the Act text (not held).

  1 个来源

• NSW gold royalty

  税率

  4% of ex-mine value

  计税基础

  Value of mineral recovered (first arm's-length sale; stock movements included) less allowable deductions (treatment after the first stockpile, realisation, one-third of on-site administration, depreciation at 11.25% reducing balance); annual return and payment by 31 July, quarterly where the anticipated royalty for the 12-month period exceeds $50,000

  缴纳人

  Titleholder

  征收机构

  Revenue NSW (payments to the Office of State Revenue since 1 July 2014, per the guideline)

  官方指引未记录OCR

  法律依据: Mining Act 1992 (NSW)

  研究备注: [blocked] Mining Act 1992 (NSW) and Mining Regulation 2016 (NSW) not held (legislation.nsw.gov.au bot challenge); [unconfirmed] the guideline is undated (PDF modified Aug 2024), so the current rate is not confirmed in law.

  1 个来源

• Queensland gold royalty

  税率

  2.5% of value if the average market price for the return period is at or below A$600/oz (reference price 1); 5% if at or above A$890/oz (reference price 2); in between 2.5 + (PD/RFD) x 2.5 per cent, rounded down to 0.02%

  计税基础

  Value of gold sold, disposed of or used in the return period (average market price = LBM p.m. fix in AUD at the hedge settlement rate); no royalty on the first $100,000 of total value of relevant minerals (incl. gold) per mining operation per financial year (s.26)

  缴纳人

  Holder of the mining authority / person who mines the mineral (Mineral Resources Act 1989, per QRO ruling MRA002.3 para 2)

  征收机构

  Queensland Revenue Office

  法律原文未记录OCR

  法律依据: Mineral Resources (Royalty) Regulation 2025 (Qld), s.22; s.26; Sch 1 Pt 1 ss.1-2

  研究备注: [inferred] With the gold price far above A$890/oz, the rate in practice is 5%; QRO publishes each period's rate (publications.qld.gov.au dataset not held: HTTP 202 with no body from the Mac host).

  5 个来源

• Victorian gold royalty

  税率

  2.75%

  计税基础

  Net market value of the gold produced under a mining licence (market value when first sold, transferred or disposed of, less costs reasonably, necessarily and directly incurred in the sale incl. insurance, freight and marketing); first 2,500 oz per relevant period exempt; no royalty on gold produced before 1 Jan 2020

  缴纳人

  Holder of a mining licence

  征收机构

  Department Head (Victoria): production and royalty return within 30 days after each relevant period (financial year unless varied)

  法律原文未记录OCR

  法律依据: Mineral Resources (Sustainable Development) (Mineral Industries) Regulations 2019 (Vic), regs 4, 5, 6(1A)-(1B), 8, 74

  1 个来源

• WA gold royalty (Mining Regulations 1981)

  税率

  2.5%

  计税基础

  Royalty value = total gold metal produced in each month x average of the gold spot prices (London PM Fix converted to AUD) for that month; first 2,500 oz of gold metal per gold royalty project per financial year exempt

  缴纳人

  Holder of, or applicant for, the mining tenement

  征收机构

  Director General of Mines (WA) (functions passed to the Commissioner of State Revenue from 1 Sep 2025: Mining (Royalties) Regulations 2025 r. 55)

  法律原文未记录OCR

  法律依据: Mining Regulations 1981 (WA), r. 86AA(1), (4), (6), (7)

  3 个来源

• WA gold royalty

  Gold metal (at least 99.5% pure) taken to be produced on delivery of gold-bearing material to a refinery within 3 months of extraction (r. 31), otherwise on the day after the 3-month refining period (r. 32), or, for gold-bearing material exported as concentrate or crushed/screened material, when the ship arrives at the unloading place (r. 33)

  税率

  2.5%

  计税基础

  Royalty value = gold metal (99.5%+) produced x average London PM fix in AUD for the month of production; first 2,500 oz per gold royalty project per financial year exempt

  缴纳人

  Holder of, or applicant for, the mining tenement

  征收机构

  Commissioner of State Revenue (WA)

  法律原文未记录OCR

  法律依据: Mining (Royalties) Regulations 2025 (WA), rr. 9, 10, 13(2)(a), 14, 21, 22, 30-33; Sch 1 Div 2

  2 个来源

• Buying or selling bullion (gold, silver, platinum or palladium as a bar, coin, ingot, plate, wafer or like form, bearing a mark guaranteeing fineness and traded by reference to the spot price) in the course of carrying on a bullion-dealing business is a designated service: enrolment, AML/CTF program, customer due diligence (not required where the retail value of the bullion is under $5,000 and there is no enhanced due diligence obligation, s.39E item 11), threshold and suspicious matter reports

  类型

  反洗钱

  法律原文未记录无法访问

  法律依据: AML/CTF Act 2006, s.5 (bullion); s.6(3) table 2 item 1; ss.39E, 41, 43, 51B

  2 个来源

• Buying or selling precious metal (gold, silver, platinum-group metals, or an alloy with at least 2% of them, manufactured or not), precious stones or precious products in the course of carrying on a business, where the purchase involves physical currency and/or virtual assets totalling $10,000 or more (single or linked transactions), is a designated service. In force from 31 Mar 2026; programs, customer due diligence, reporting and record keeping apply to it from 1 Jul 2026; dealers who started before 1 Jul 2026 had to enrol by 29 Jul 2026. Purchases paid only by other means (e.g. bank transfer) are outside the item.

  类型

  反洗钱

  门槛

  $10,000 in physical currency and/or virtual assets

  生效日期

  2026-03-31

  法律原文未记录无法访问

  法律依据: AML/CTF Act 2006 as amended by the AML/CTF Amendment Act 2024, s.5A; s.6(3) table 2 item 2; Amendment Act s.2 and Sch 3 Pt 4 items 11-12

  3 个来源

• Export markets accept Australian bars through the refiner's LBMA Good Delivery listing and exchange accreditations (CME, SGE, OSE, DGCX for the Perth Mint).

  类型

  金条标准

  行业惯例未记录

  1 个来源

• No economy-wide cap on cash payments was found. Reporting entities must report threshold transactions (transfers of $10,000 or more in physical currency) to AUSTRAC within 10 business days (s.43; s.5). Moving monetary instruments worth $10,000 or more into or out of Australia must be reported (s.53); monetary instruments are physical currency, bearer negotiable instruments and things prescribed by the AML/CTF Rules - bullion is not among them, so gold crossing the border is declared through customs entries, not a s.53 report.

  类型

  现金限额

  门槛

  $10,000 (reporting, not a limit)

  法律原文未记录

  法律依据: AML/CTF Act 2006, ss.5, 43, 53

  研究备注: [inferred] No general cash-payment limit: none in the AML/CTF Act; other statutes not searched. Bullion not a monetary instrument: the Rules 2025 (compilation 1) were searched and prescribe no such thing.

  2 个来源

• No foreign-exchange control or repatriation requirement on gold export proceeds was identified.

  类型

  外汇管制

  未经核实

  研究备注: [not-read] No foreign-exchange or repatriation control on gold proceeds was found; the Banking (Foreign Exchange) Regulations 1959 were not obtained in this pass.

  未记录来源

• No export permit or licence for gold (it is not a prohibited export). The owner must enter goods for export by an export declaration and may not load them without an authority to deal (export entry advice); consignments with an FOB value of $2,000 or less are exempt unless a permission is required. If goods are not exported within 30 days of the intended day, the entry must be withdrawn or amended within 7 days.

  类型

  其他

  门槛

  FOB value above $2,000

  法律原文未记录

  法律依据: Customs Act 1901, ss.113(1)-(2A), 113AA, 114, 114C, 116

  研究备注: [inferred] "No export permit" rests on the absence of any gold item in the Prohibited Exports Regulations and on the ABF requirements page.

  4 个来源

• Origin and CAHRA due diligence on supplies is imposed on Australian refiners by the LBMA RGG as a Good Delivery condition, not by Australian statute.

  类型

  冲突地区尽职调查

  二手资料未记录

  研究备注: No Australian statute on refiner origin checks was found.

  1 个来源

• Importing, purchasing or transporting gold (HS 7108) that was exported from Russia after 30 Sep 2022 is a sanctioned import (Designation Sch 1 item 16; AS Regulations reg 4A(1)-(3)) and an offence unless authorised by a permit of the Minister for Foreign Affairs under reg 18(1)(b) (reg 12A); it extends to using Australian ships or aircraft and to bodies corporate controlling others (reg 12A(3)-(4)); penalty for individuals up to 10 years and/or the greater of 3 times the transaction value or 2,500 penalty units (Act s.16)

  类型

  制裁

  生效日期

  2022-09-30

  法律原文未记录无法访问

  法律依据: Autonomous Sanctions (Import Sanctioned Goods-Russia) Designation 2022 Sch 1 item 16; Autonomous Sanctions Regulations 2011 regs 4A, 12A, 18; Autonomous Sanctions Act 2011 s.16

  5 个来源

• Supplying, selling or transferring an item of gold, precious metals and diamonds so that it is transferred to the Government of Syria (or its public bodies, agents or controlled entities) is a sanctioned supply, and importing or purchasing such an item from them is a sanctioned import; both are offences without a permit under reg 18

  类型

  制裁

  法律原文未记录

  法律依据: Autonomous Sanctions Regulations 2011, regs 4(4), 4A(4), 12, 12A, 18

  1 个来源

• The Perth Mint received 195.8 t of gold from resources-industry customers in 2025-26; stated capacity over 800 t of gold a year.

  数据: 195.8 t (2025-26)

  行业惯例未记录

  1 个来源

• About 100 t of Perth Mint gold bars affected by the doping went mostly to the Shanghai Gold Exchange, its largest customer.

  数据: ~100 t (2018-2021)

  二手资料未记录

  1 个来源

• [conflict] Two ATO views in the same FOI release disagree on s.38-385 for gold refined from scrap: an earlier ATO GST advice letter (Deputy Commissioner, pp.7-10) says a refiner who buys already-refined precious metal and re-refines it makes a "second or subsequent supply", input taxed; the 27 Nov 2013 ATO paper (Brysland, pp.1-6) concludes that the first supply of precious metal refined from scrap is GST-free if the other s.38-385 conditions are met, the text being "the first supply of that precious metal after its refining". The model follows the words of s.38-385 (read in the Act) and the later paper; GSTR 2003/10 is not held. Affects au.tax-gst-first-supply, au.st-06.

  官方指引未记录OCR

  2 个来源

• An AUSTRAC-ordered external audit (Nov 2022-Jul 2023) found AML/CTF compliance shortcomings at the Perth Mint; it entered an enforceable undertaking in Nov 2023 with no fine, with its remediation program due to finish by 30 Apr 2025.

  二手资料未记录

  2 个来源

• From 2018 to Sep 2021 the Perth Mint deliberately added silver and copper to bars so that they sat at the bottom of the 99.99% SGE specification, saving up to $620,000 a year; about 100 t was affected. LBMA (Apr 2023) found no zero-tolerance non-conformance and kept the listing with a corrective action plan.

  二手资料未记录

  2 个来源

• AUSTRAC guidance pages (bullion dealers; precious metals designated services; AML/CTF reform) and the DFAT Russian-gold notice are not held; the facts now rest on the Acts and instruments held.

  缺失文件

  AUSTRAC bullion dealers guidance; AUSTRAC precious metals, stones and products designated services page; DFAT news 30 Sep 2022

  可能所在

  https://www.austrac.gov.au/business/industry-specific-guidance/bullion-dealers ; https://www.dfat.gov.au/news/news/russia-australia-prohibits-import-russian-gold

  未获取原因

  curl error from the Mac host for austrac.gov.au and dfat.gov.au in every queue (dl2, retry, au-1, au-4); listed in laws/_work/au-requests.md.

  影响

  au.ctl-aml-bullionau.ctl-aml-dpmsau.ctl-russia-gold

• Who issues certificates of origin for Australian gold exports (e.g. chambers of commerce) and in what form; the Customs Act (Divisions 4J, 4K, 4M) only provides record keeping and verification for preferential-origin claims.

  可能所在

  https://www.dfat.gov.au/trade/agreements (FTA portal); Australian Chamber of Commerce and Industry

  未获取原因

  DFAT pages refuse the Mac-host download (curl error) and intermittently refuse the reading tool (robots.txt failure); the session web-search budget was exhausted.

  影响

  au.st-28au.st-32au.doc-cert-origin

• Whether any foreign-exchange or repatriation rule applies to gold export proceeds (Banking (Foreign Exchange) Regulations 1959).

  缺失文件

  Banking (Foreign Exchange) Regulations 1959 (Cth)

  可能所在

  https://www.legislation.gov.au/

  未获取原因

  Register id not known and the session web-search budget was exhausted; to be fetched in the next pass.

  影响

  au.ctl-currency

• The ATO public ruling on precious metal (GSTR 2003/10: meaning of "investment form") and ATO private ruling 1012083063765 (GST on importing bullion) are not held; the GST Act itself is now held and read.

  缺失文件

  GSTR 2003/10; ATO edited private ruling 1012083063765

  可能所在

  https://www.ato.gov.au/law/view/document?docid=GST%2FGSTR200310%2FNAT%2FATO%2F00001 ; https://www.ato.gov.au/law/view/pdf/pbr/gstr2003-010.pdf ; https://www.ato.gov.au/law/view/print?DocID=EV/1012083063765&PiT=99991231235958

  未获取原因

  403 bot challenge from the ATO legal database to the Mac-host download (queues dl2, retry, au-1); listed in laws/_work/au-requests.md for a browser download.

  影响

  au.tax-gst-input-taxedau.tax-gst-importau.cr-gst-dealer

• Customs Tariff Act 1995 (Schedule 3 and Schedule 4) not held: the gold duty rate is read on the ABF page, and Schedule 4 concession items that could make some imports of dore non-taxable for GST (GST Act s.42-5) were not read.

  缺失文件

  Customs Tariff Act 1995 (Cth), current compilation (Schedules 3 and 4)

  可能所在

  https://www.legislation.gov.au/ (Acts, "Customs Tariff Act 1995")

  未获取原因

  The Register id guessed in queue au-4 (C2004A04941) returned the Register home page; the web-search budget of this session was exhausted before the right id could be found.

  影响

  au.st-21au.tax-gst-importau.tax-import-duty

• Which Australian refiners besides the Perth Mint are on the LBMA gold Good Delivery List.

  可能所在

  https://www.lbma.org.uk/good-delivery/gold-current-list

  未获取原因

  LBMA list table did not render in the r1 fetch; not retried in the laws pass (LBMA is a private standard, not an Australian legal document).

  影响

  au.cr-lbma-gd

• NSW royalty law text (Mining Act 1992 royalty provisions; Mining Regulation 2016 royalty rates).

  缺失文件

  Mining Act 1992 (NSW) No 29; Mining Regulation 2016 (NSW) (sl-2016-0498)

  可能所在

  https://legislation.nsw.gov.au/view/pdf/inforce/current/act-1992-029 ; https://legislation.nsw.gov.au/view/pdf/inforce/current/sl-2016-0498

  未获取原因

  legislation.nsw.gov.au returns a bot challenge (403) to the Mac-host download for the PDF, export-PDF and export-XML addresses (queues au-1, au-4); listed in laws/_work/au-requests.md.

  影响

  au.tax-nsw-royaltyau.st-37au.law-nsw-mining-act

• 澳大利亚至中国
• 澳大利亚至英国
• 澳大利亚至中国香港特别行政区
• 巴布亚新几内亚至澳大利亚

• 澳大利亚至中国
• 澳大利亚至英国
• 澳大利亚至中国香港特别行政区
• 巴布亚新几内亚至澳大利亚

• Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) — Compilation No. 62打开来源
  未记录文本Parliament of the Commonwealth of Australia; compilation by the Office of Parliamentary Counsel · 阅读于 2026-09-28

  Missing from this copy: Complete compilation (one volume) with endnotes. (The Register "latest/text" shell first downloaded under this doc-id is in laws/_work/download/landing/.)

• Bullion dealers - industry guidance (AUSTRAC, updated 26 Mar 2026)打开来源
  无法访问未说明AUSTRAC
• Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth) — as made打开来源
  未记录文本Parliament of the Commonwealth of Australia · 阅读于 2026-09-28

  Missing from this copy: Complete Act as made.

• NAB guide: AML/CTF reforms - dealers in precious metals, stones and products (2025)打开来源
  未记录未说明National Australia Bank
• Arctic Intelligence: AML/CTF Amendment Act 2024 for dealers in precious metals and stones打开来源
  未记录未说明Arctic Intelligence
• AML/CTF reform (AUSTRAC)打开来源
  无法访问未说明AUSTRAC
• Precious metals, stones and products designated services (AUSTRAC)打开来源
  无法访问未说明AUSTRAC
• The Perth Mint Refinery (company page)打开来源
  未记录未说明Gold Corporation (The Perth Mint)
• Anti-Money Laundering and Counter-Terrorism Financing Rules 2025 (Cth) — Compilation No. 1打开来源
  未记录文本AUSTRAC CEO (made under the AML/CTF Act 2006) · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Customs Act 1901 (Cth) — Compilation No. 192, Volume 1 (Parts I to VI, sections 1 to 126C)打开来源
  未记录文本Parliament of the Commonwealth of Australia · 阅读于 2026-09-28

  Missing from this copy: Volume 1 of 5, complete; the other volumes are customs-act-1901-vol-1 ... vol-5. (The Register shell page is in laws/_work/au-landing/customs-act-1901.html.)

• Customs Regulation 2015 (Cth) — Compilation No. 38打开来源
  未记录文本Governor-General (made under the Customs Act 1901) · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Customs (Prohibited Exports) Regulations 1958 (Cth) — Compilation No. 115打开来源
  未记录文本Governor-General (made under the Customs Act 1901) · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• How to export — Export requirements (Australian Border Force web page)打开来源
  未记录文本Australian Border Force · 阅读于 2026-09-28

  Missing from this copy: Complete page.

• How to export — Export declaration (Australian Border Force web page)打开来源
  未记录文本Australian Border Force · 阅读于 2026-09-28

  Missing from this copy: Complete page.

• International investigation into Perth Mint concludes (Jeweller Magazine, 6 Apr 2023)打开来源
  未记录未说明Jeweller Magazine
• Autonomous Sanctions (Import Sanctioned Goods—Russia) Designation 2022 — Compilation No. 1打开来源
  未记录文本Minister for Foreign Affairs (made under reg 4A(3) of the Autonomous Sanctions Regulations 2011) · 阅读于 2026-09-28

  Missing from this copy: Complete compilation. (The shell page first downloaded under this doc-id is in laws/_work/download/landing/.)

• Autonomous Sanctions (Import Sanctioned Goods—Russia) Amendment (No.1) Designation 2022 — as made打开来源
  未记录文本Minister for Foreign Affairs (Penny Wong), under reg 4A(3) of the Autonomous Sanctions Regulations 2011 · 阅读于 2026-09-28

  Missing from this copy: Complete instrument. (The earlier shell download is in laws/_work/download/landing/.)

• Russia - Australia prohibits import of Russian gold (DFAT news, 30 Sep 2022)打开来源
  无法访问未说明Department of Foreign Affairs and Trade
• Global Trade Alert: Australia prohibits the import of Russian gold打开来源
  未记录未说明Global Trade Alert
• Autonomous Sanctions Regulations 2011 (Cth) — Compilation No. 18打开来源
  未记录文本Governor-General (made under the Autonomous Sanctions Act 2011) · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Autonomous Sanctions Act 2011 (Cth) — Compilation No. 4打开来源
  未记录文本Parliament of the Commonwealth of Australia · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Gold Corporation Act 1987 (WA) — Official Version [05-c0-00], as at 31 January 2025打开来源
  未记录OCRParliament of Western Australia · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Government guarantee (The Perth Mint)打开来源
  未记录未说明Gold Corporation (The Perth Mint)
• A New Tax System (Goods and Services Tax) Act 1999 (Cth) — Compilation No. 96, Volume 1 (sections 1-1 to 113-5)打开来源
  未记录文本Parliament of the Commonwealth of Australia; administered by the Department of the Treasury · 阅读于 2026-09-28

  Missing from this copy: Volume 1 of 2, complete; volume 2 is gst-act-1999-c2026c00081-vol-2. (The "latest/text" page first held as a-new-tax-system-goods-and-services-tax-act-1999-compilation-c2026c000 was only the Register shell and table of contents; moved to laws/_work/au-landing/.)

• Application of s 38-385 to ‘precious metal’ refined from scrap (ATO internal paper by Gordon Brysland, 27 November 2013), with an earlier ATO GST advice letter (Deputy Commissioner Rick Matthews), released under the Freedom of Information Act 1982打开来源
  未记录OCRAustralian Taxation Office · 阅读于 2026-09-28

  Missing from this copy: FOI redactions (s38) in the original; page 4 carries only the watermark.

• LBMA Good Delivery List - gold (current list) web page打开来源
  未记录文本London Bullion Market Association · 阅读于 2026-09-28

  Missing from this copy: The list itself is loaded by script and is not in the retrieved HTML; only navigation text came through. The refiner entries are missing (see laws/_work/za-requests.md)

• The Perth Mint welcomes AUSTRAC outcome (23 Nov 2023)打开来源
  未记录未说明Gold Corporation (The Perth Mint)
• Perth Mint sold diluted gold to China, got caught, and tried to cover it up (ABC News, 6 Mar 2023)打开来源
  未记录未说明ABC News
• Current tariff classification — Schedule 3, Section XIV, Chapter 71 (Australian Border Force page reproducing Schedule 3 to the Customs Tariff Act 1995)打开来源
  未记录文本Australian Border Force (Department of Home Affairs) · 阅读于 2026-09-28

  Missing from this copy: Complete chapter page (notes, subheading notes, lines 7101-7118, rate footnote); tariff concession orders not included. The Customs Tariff Act 1995 itself is not held.

• Mining (Royalties) Regulations 2025 (WA) — Official Version [00-b0-00]打开来源
  未记录OCRGovernor in Executive Council (made under the Mining Act 1978); N. Hagley, Clerk of the Executive Council · 阅读于 2026-09-28

  Missing from this copy: Complete (contents, rr. 1-58, Schedule 1, defined terms).

• Mining Royalties and Statistics in NSW — Guidelines for Compliance — Non Coal打开来源
  未记录OCRNSW Government (the text names the NSW Department of Industry; published on the NSW Resources site) · 阅读于 2026-09-28

  Missing from this copy: Complete; Appendix 3 table columns are interleaved by the extraction.

• Mineral Resources (Royalty) Regulation 2025 (Qld) — current as at 1 September 2025打开来源
  未记录OCRGovernor in Council (made under the Mineral Resources Act 1989) · 阅读于 2026-09-28

  Missing from this copy: Complete reprint.

• Mineral royalty rates (Queensland Revenue Office web page)打开来源
  未记录文本Queensland Revenue Office (Queensland Treasury) · 阅读于 2026-09-28

  Missing from this copy: Complete page.

• Mineral Resources (Sustainable Development) (Mineral Industries) Regulations 2019 (Vic) — Authorised Version No. 005打开来源
  未记录OCRGovernor in Council (made under the Mineral Resources (Sustainable Development) Act 1990) · 阅读于 2026-09-28

  Missing from this copy: Complete authorised version.

• Mining Regulations 1981 (WA) — Official Version [12-w0-00], as at 4 September 2024 (historical version with the royalty provisions)打开来源
  未记录OCRGovernor in Executive Council · 阅读于 2026-09-28

  Missing from this copy: Complete version.

• Mining Regulations 1981 (WA) — Official Version [12-af0-00], as at 1 July 2026打开来源
  未记录OCRGovernor in Executive Council · 阅读于 2026-09-28

  Missing from this copy: Complete version.

• Liability for mineral royalty (Queensland Revenue Office web page)打开来源
  未记录文本Queensland Revenue Office (Queensland Treasury) · 阅读于 2026-09-28

  Missing from this copy: Complete page.

• ATO edited private ruling 1012083063765 - GST on importation of precious metal bullion打开来源
  无法访问未说明Australian Taxation Office
• Public Ruling MRA002.3 Determination of royalty for prescribed and specified minerals (Queensland Revenue Office)打开来源
  未记录文本Commissioner of State Revenue, Queensland · 阅读于 2026-09-28

  Missing from this copy: HTML version; footnote markers kept but footnote texts are only in the PDF version (not held).

• Calculating mineral royalty (Queensland Revenue Office web page)打开来源
  未记录文本Queensland Revenue Office (Queensland Treasury) · 阅读于 2026-09-28

  Missing from this copy: Index page: one sentence of content (the threshold) and links; not a legal document.

• Mineral Royalties in Western Australia — Fact Sheet, as at 1 September 2025打开来源
  未记录OCRGovernment of Western Australia (RevenueWA, Department of Treasury and Finance) · 阅读于 2026-09-28

  Missing from this copy: Complete (3 pages).

• Mining Act 1978 (WA) — Official Version [09-q0-00], as at 28 May 2026打开来源
  未记录OCRParliament of Western Australia · 阅读于 2026-09-28

  Missing from this copy: Complete compilation.

• Getting mining tenure (Department of Mines, Petroleum and Exploration, WA)打开来源
  未记录文本Department of Mines, Petroleum and Exploration (WA) · 阅读于 2026-09-28

  Missing from this copy: Index page (topic names and links); the "Mining tenure types" sub-page returned 404 (queue au-4).

• How to export (Australian Border Force index page)打开来源
  未记录文本Australian Border Force · 阅读于 2026-09-28

  Missing from this copy: Index page: links to the export declaration page and forms B957, B957a, B611, B959, B111 (forms not held).