Linda Reynolds (WA, Liberal Party, Assistant Minister for Home Affairs) Share this | Hansard source

Thank you very much for that clarification, because I now understand what document you've got before you. I've got some specific information, because now I understand that you're talking about the amendments to the Customs Tariff Act. But what I would say is that there's a number of documents that can help you and your staff in relation to this. The first one is the explanatory memorandum, which does actually provide the detail, because the bill is—as you say, it is a very technical amendment to the act itself. The explanatory memorandum does have that information.

But I think I can short-circuit some of that more detailed information for you. The customs tariff amendment bill will make the following three major changes: first, it provides preferential rates of customs duty for all goods, excluding excise equivalent goods, that are determined to be originating within the new part of the act; second, it inserts new schedules to provide for excise equivalent rates of customs duty on certain alcohol, tobacco and fuel products and for phasing rates of customs duty in accordance with our treaty obligations; and, third, it amends certain concessional items in schedule 4 of the Customs Tariff Act to maintain customs duty rates in line with applicable concessional items. I would refer you to the explanatory memorandum, because that is the technical explanation of the technical bill that you're having a look at. What you're looking at is quite technical, because it is actually the wording to amend the act, whereas the explanatory memorandum explains it. I would also refer you to the Legal and Constitutional Affairs Legislation Committee report on these bills, which goes into some detail about what the customs amendment and customs tariff amendment bills are all about.