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Great Barrier Reef Marine Park (Environment Management Charge - Excise) Bill 1993



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House: House of Representatives Portfolio: Environment, Sport and Territories

Purpose To impose formally 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 an excise.

Bills Digest Service 10 May 1993 Parliamentary Research Service

This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

Commonwealth of Australia 1993

Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.

Published by the Department of the Parliamentary Library, 1993.