House of Representatives

Customs Amendment (Miscellaneous Measures) Bill 2012

Explanatory Memorandum

(Circulated by authority of the Minister for Home Affairs, the Honourable Jason Clare MP)

CUSTOMS AMENDMENT (MISCELLANEOUS MEASURES) BILL 2012

NOTES ON CLAUSES

Clause 1 - Short title

1. This clause provides for the Bill, when enacted, to be cited as the Customs Amendment (Miscellaneous Measures) Act 2012 .

Clause 2 - Commencement

2. This clause provides for the Bill to commence on the day after the Act receives the Royal Assent.

Clause 3 - Schedules

3. This clause is the formal enabling provision for the Schedule to the Bill, providing that each Act specified in a Schedule is amended in accordance with the applicable items of the Schedule. In this Bill the Acts being amended are the Customs Act 1901 , the Import Processing Charges Act 2001 and the A New Tax System (Wine Equalisation Tax) Act 1999 .

4. The clause also provides that the other items of the Schedules have effect according to their terms. This is a standard enabling clause for transitional, savings and application items in amending legislation. In this Bill there is an application provision in item 2 of Schedule 1.


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