Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The regulations may prescribe a charge in relation to a matter relating to the export of a kind of goods if:
(a) the export of goods of that kind is covered by the Export Control Act 2020 ; or
(b) provision in relation to the matter is made under the Export Control Act 2020 .
(2) The charges prescribed for the purposes of subsection ( 1) are imposed as taxes.
(3) Two or more charges may be prescribed in relation to the same matter, and a single charge may be prescribed in relation to 2 or more matters .
(4) This section imposes a charge only so far as that charge is a duty of excise within the meaning of section 55 of the Constitution.