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Brief
The Industrial Chemicals Charges (Customs) Act 2019 received Royal Assent on April 3, 2019.
This Act imposes a charge on the registration of introducers of industrial chemicals and is considered a duty of customs within the meaning of section 55 of the Constitution. The charge applies to a person who introduces an industrial chemical under section 17 of the Industrial Chemicals Act 2019 for a registration year.
The amount of charge payable by a person is prescribed by regulations, which may vary depending on the value of industrial chemicals introduced during a registration year or financial year. This Act does not impose tax on property belonging to a State.
The Act extends to every external Territory and binds the Crown in all its capacities, with the exception of the Crown in right of the Commonwealth.
Regulations are to be made by the Governor-General, and they must prescribe matters required or permitted by this Act.
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