Commonwealth Consolidated Acts

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EXPORT CHARGES (IMPOSITION--EXCISE) ACT 2015 - SECT 7

Imposition of charges

  (1)   The regulations may prescribe a charge in relation to the export of a kind of goods covered by 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 kind of goods, and a single charge may be prescribed in relation to 2 or more kinds of goods .

  (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.



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