Ian Campbell (WA, Liberal Party, Minister for the Environment and Heritage) Share this | Link to this | Hansard source

I move:

That these bills be now read a second time.

I seek leave to have the second reading speeches incorporated in Hansard.

Leave granted.

The speeches read as follows—

CUSTOMS LEGISLATION AMENDMENT (BORDER COMPLIANCE AND OTHER MEASURES) BILL 2006

This bill, the Customs Legislation Amendment (Border Compliance and Other Measures) Bill 2006, contains amendments to the Customs Act 1901 that deal with a range of matters.

These amendments relate to:

• the disposal of dangerous goods;
• the restriction of the access of security identification card holders to section 234AA places, ships, aircrafts and wharves;
• minor corrections to provisions implementing the Australia-United States Free Trade Agreement;
• the provision of information in respect of security identification cards to Customs;
• the implementation of the Accredited Client Program;
• the protection from criminal responsibility of Customs officers handling narcotic goods in the course of duty; and
• remaking a misdescribed amendment to the Customs Act.

This bill enables the Chief Executive Officer, or a Regional Director, of Customs to dispose of any seized goods, if they are satisfied that the retention of those goods poses a danger to public health and safety. This power extends the existing authority to dispose of certain seized vessels, live animals and perishable goods.

This bill also enables Customs officers to issue a direction to security identification card holders not to enter or be in a restricted access area.

Amendments in this bill will allow authorised officers of Customs to obtain from an issuing authority updates of required identity information in relation to the security identification cards issued by that issuing authority, including expiration and revocation of cards.

This bill makes minor technical amendments to provisions relating to the determination of whether goods imported into Australia are US originating goods and thereby eligible for preferential rates of duty.

This bill also makes amendments to the Accredited Client Program which allows for highly compliant importers to take delivery of goods after providing Customs with minimal information in a request for cargo release on condition that they provide full details on all the goods they import in each month on a periodic declaration.

The program will be amended to require these importers to pay a monthly duty estimate based on anticipated imports for each month under the program. This estimate is then reconciled with the customs duty payable on the goods actually imported in the relevant months

Finally, this bill provides protection from criminal responsibility to Customs officers who possess, convey or facilitate the conveyance of prohibited imports, prohibited exports or smuggled goods in the course of their duties. Similar protections currently exist but do not apply to narcotic goods. This bill ensures that the new protections apply in relation to narcotic goods.

INTERNATIONAL TAX AGREEMENTS AMENDMENT BILL (No. 1) 2006

This bill will give the force of law in Australia to a Protocol amending the Australia-New Zealand Double Tax Agreement. The bill will insert the text of the Protocol into the International Tax Agreements Act 1953.

The bill also includes consequential amendments to provide the legislative framework to support Australia’s treaty obligations to provide assistance in the collection of tax debts and to exchange information on tax matters with other jurisdictions.

The Protocol between Australia and New Zealand was signed on 15 November 2005. Details of the Protocol were announced and copies were made publicly available following the date of signature.

The Protocol enhances trans-Tasman integrity aspects relating to administering and collecting tax imposed in accordance with the treaty and the laws of both countries. The Protocol reflects the Government’s desire to provide for more effective exchange of information on a broader range of taxes, for example, GST, and to provide for reciprocal assistance in collection of taxes.

The Government believes that the conclusion of the Protocol and the associated amendments will strengthen the integrity of Australia’s tax system. These measures will reduce tax evasion in both countries and will assist in ensuring that tax liabilities on cross-border transactions are correctly determined, through bi-lateral administrative cooperation between the Australian Taxation Office and the New Zealand Inland Revenue Department.

The Protocol also includes an obligation for New Zealand to enter into negotiations with Australia in the event that New Zealand agrees to lower rates of withholding tax with another country. This ‘most favoured nation’ obligation recognises the importance the Government places on lowering withholding taxes imposed on Australian investment in New Zealand, consistent with the direction set in Australia’s double tax treaty arrangements with the United States and the United Kingdom.

The enactment of this bill, and the satisfaction of the other procedures relating to proposed treaty actions, will complete the processes followed in Australia for those purposes.

Full details of the amendments are contained in the explanatory memorandum.

Debate (on motion by Senator Ian Campbell) adjourned.

Ordered that the bills be listed on the Notice Paper as separate orders of the day.