Andrew Murray (WA, Australian Democrats) Share this | Hansard source

I will make a few comments before the minister responds. My initial reaction to seeing these amendments was: what really hinges on the choice of a date in the eight days between the 7th and the 15th? Not much is affected by it. Incidentally, I do not really accept the idea that the particular dates affect revenue protection, provided reconciliations of payments are made monthly. I cannot see that those issues apply, so for me the key thing is: what is the simplest, easiest and most flexible system which suits both industry and Customs equally? I am quite attracted, of course, to the views of working groups with respect to this.

It seems to me that there are a couple of key matters. The first is that, from the perspective of business and industry operating efficiently and effectively, obviously the lodgement of the request for cargo release should occur at any time which suits the business concerned. That is what is meant—that the containers or whatever they might be are released and are able to move into general trade. Obviously, from the perspective of Customs, you have to have reconciliations and periodic declarations and so on, but my view is that all those should be done by a certain date and not necessarily on a certain date. I would have thought that is the most effective way. If the date chosen was the 7th or the 15th, as long as the lodgement of periodic declarations and reconciliation payments and so on occurred by those dates each month, I think that should be at the discretion of the business—provided, of course, it happens at least once a month.

If I understand the shadow minister’s proposal, it is essentially that there be two steps, not three. In other words, only one date is specified and that is the 7th; whereas the government’s proposal is that two dates are specified—both the 7th and 15th—for the lodgement of periodic declarations and the reconciliation payment. My common sense, as opposed to my detailed industry understanding, would suggest that it should simply happen by a certain date. I would not much mind if the government chose any date, but I do think that having two separate dates on which people must take certain administrative actions is unnecessarily restrictive.

That is my thinking with respect to this issue as it has been put to me. I would appreciate it if the minister would indicate whether he thinks the opposition has a point—that you should have just one specified date, namely the 7th, and not two. Secondly, my own question is whether it should occur ‘by’, not ‘on’, so that, provided it occurs once monthly, that is sufficient.