Customs Legislation Amendment and Repeal (International Trade Modernisation) Bill 2001

Explanatory Memorandum

(Circulated by authority of the Minister for Justice and Customs, Senator the Hon Christopher Martin Ellison)
This memorandum takes account of amendments made by the House of Representatives to the bill as introduced.


The following abbreviations and acronyms are used throughout this Explanatory Memorandum:

ATO Australian Taxation Office
AQIS Australian Quarantine and Inspection Service
CEO Chief Executive Officer of Customs
CMR Cargo Management Re-engineering
Customs Act Customs Act 1901
Customs Administration Act Customs Administration Act 1985
Excise Act Excise Act 1901
GST Good and Services Tax
GST Act A New Tax System (Goods and Services Tax) Act 1999

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