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Great Barrier Reef Marine Park (Environment Management Charge - General) Bill 1993
This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.
House: House of Representatives Portfolio: Environment, Sport and Territories
Purpose To impose formally a charge, to the extent that it is not an excise, in relation to certain activities in the Great Barrier Reef Marine Park.
Background Section 55 of the Constitution provides that laws imposing taxation are to deal only with the imposition of taxation, laws imposing duties of customs are to deal only with duties of custom and that laws imposing duties of excise are to deal only with duties of excise. In order to prevent possible Constitutional challenge to laws that may impose taxation, customs or excise duty, it is practice for separate Bills to be introduced imposing formally the tax, customs duty or excise duty.
Also refer to the Digest for the Great Barrier Reef Marine Park Amendment Bill 1993.
Main Provisions Clause 4 will impose formally the charge payable under the Great Barrier Reef Marine Park Amendment Bill 1993 so far as that charge is not a duty of customs or excise.
Bills Digest Service 10 May 1993 Parliamentary Research Service
Commonwealth of Australia 1993
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Published by the Department of the Parliamentary Library, 1993.