Document ID: chunk:federal_register_of_legislation:F2023C00595:reg:4
Version: federal_register_of_legislation:F2023C00595
Segment Type: reg
Provision Reference: reg 4
Character Range: 2562–3337

4  Simplified outline of this instrument

      This instrument prescribes the following:
             (a) charges in relation to certain matters connected with the administration of the Imported Food Control Act 1992;
             (b) the persons who are liable to pay the prescribed charges;
             (c) exemptions from the prescribed charges.
      The prescribed charges are imposed as taxes (see the Imported Food Charges (Imposition—Customs) Act 2015).
      This instrument prescribes a charge only so far as that charge is a duty of customs within the meaning of section 55 of the Constitution. To the extent that the charge is neither a duty of customs nor a duty of excise, it is prescribed by the Imported Food Charges (Imposition—General) Regulation 2015.