Commercial tariff concession and by-law systems
Industry Commission inquiry report
This report was signed on 8 March 1991.
Download this publication
- Contents
Preliminaries
Cover, Copyright, Signing Page, Acknowledgements; Terms of Reference, Contents, Abbreviations, Overview, Summary of Recommendations
PART I BACKGROUND
1 Introduction
2 The Role of the Tariff
PART II THE COMMERCIAL TARIFF CONCESSION SYSTEM
3 The Present Commercial Tariff Concession System
3.1 Background to the CTCS
3.2 Legislation
3.3 Administrative procedures
3.4 Use of the System
3.5 Administrative costs
3.6 Problems
4 Economic Effects of the Commercial Tariff Concession System
4.1 Incidence of import concessions
4.2 The economy-wide effects of the CTCS
4.3 Other effects of concessions
4.4 Assessment
5 Improving the CTCS Criteria
5.1 Goods serving similar functions
5.2 Capable of being produced in the normal course of business
5.3 Discretionary criteria
6 Improving the Coverage of the CTCS
6.1 Definition of 'made in Australia'
6.2 Exclusions
6.3 End-use provisions
6.4 Revocations
6.5 Breadth of CTCOs
6.6 Multiple tariff classifications for CTCOs
7 Improving the CTCS Administration
7.1 Dispute resolution
7.2 Satisfying the Comptroller
7.3 Operative dates and processing times
7.4 Fees
7.5 Transparency
PART III THE BY-LAW SYSTEM
8 The Present By-law System
8.1 Background
8.2 Existing Policy Items
8.3 Mechanisms for change
8.4 Supplementary provisions
9 Improving the By-law System
9.1 The role of the By-law system
9.2 Creating and changing By-laws
9.3 Issues on particular Policy Items
9.4 Supplementary provisions
PART IV CONCLUDING OBSERVATIONS
10 Concluding observations
Appendices
A Conduct of the inquiry
B Relevant legislation and regulations
C Concessional Items
D Some relevant statistics
E Assistance effects of import concessions
F Economic effects of tariff concessions
G Overseas concession schemes
H Participants' requests and suggestions
Glossary
References