Tradex Duty Imposition (Customs) Act 1999

The Tradex Duty Imposition (Customs) Act 1999 (Compilation No. 1, Compilation Date: 1 July 2016) is a compilation of the law as amended and in force on 1 July 2016. The Act imposes a tax known as tradex duty on goods imported into Australia.

Key Provisions:

The Act imposes tradex duty only to the extent that it is a duty of customs within the meaning of section 55 of the Constitution.
The amount of tradex duty is equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable on the goods if they had been entered for home consumption.
The Act does not impose a tax on property of any kind belonging to a State.

Compilation Notes:

The compilation includes editorial changes, which do not affect the operation of the law.
The compilation does not include uncommenced amendments, which can be accessed on the Legislation Register.
The Act has been amended by the Territories Legislation Amendment Act 2016, which took effect on 1 July 2016.

Abbreviation Key:

The compilation includes an abbreviation key, which sets out abbreviations used in the endnotes to explain the amendments and changes made to the law.