Footnotes

Chapter 1 - Introduction

[1]        House of Representatives, Votes and Proceedings, No. 65, 4 September 2014, p. 810.

[2]        Journals of the Senate, No. 52—4 September 2014, p 1421.

[3]        Journals of the Senate, No. 52—4 September 2014, p 1423.

[4]        Explanatory Memorandum to the Customs Bill (Customs Bill EM), p. 2.

[5]        The Hon Tony Abbott MP, Prime Minister of the Commonwealth of Australia and the Hon Andrew Robb AO MP, Minister for Trade and Investment of the Commonwealth of Australia, 'Australia concludes FTA negotiations with the Republic of Korea', Joint Media Release, 5 December 2013.

[6]        The Hon Andrew Robb AO MP, Minister for Trade and Investment of the Commonwealth of Australia, 'Public release of Korea-Australia FTA text', Media Release, 17 February 2013.

[7]        The Hon Andrew Robb AO MP, Minister for Trade and Investment of the Commonwealth of Australia, ' Korea-Australia FTA signed in Seoul', Media Release, 8 April 2013.

[8]        Joint Standing Committee on Treaties, Report 142: Treaty tabled on 13 May 2014: Free Trade Agreement between the Government of Australia and the Government of the Republic of Korea (Seoul, 8 April 2014), September 2014.

[9]        Joint Standing Committee on Treaties, Report 142: Treaty tabled on 13 May 2014: Free Trade Agreement between the Government of Australia and the Government of the Republic of Korea (Seoul, 8 April 2014), September 2014.

[10]      Journals of the Senate, No. 52—4 September 2014, p. 1439; House of Representatives, Votes and Proceedings, No. 65, 4 September 2014, p. 810.

[11]      Journals of the Senate, No. 26—27 March 2014, p. 744.

[12]      See Committee Hansard, 8 September 2014 and Committee Hansard, 9 September 2014.

[13]      The Hon Scott Morrison MP, Minister for Immigration and Border Protection, House of Representatives Hansard, 4 September 2014, p. 8.

Chapter 2 - Key provisions of the Bills

[1]        Article 3.6 of KAFTA provides that, if less than 10% of the 'adjusted value' of a good is attributable to non-originating materials that do not go through enough of a tariff classification change, the product will nonetheless be considered an originating product. The calculations for 'adjusted value' are provided for in article 3.3.1.

[2]        Customs Bill EM, p. 34.

[3]        Article 3.6 of KAFTA sets out the de minimis rule, and specifies that it is to be calculated according to 'adjusted value'. According to article 3.30, 'adjusted value' is to be calculated in accordance with article 3.3.1. Article 3.3.1 is different to section 159 of the Customs Act.

[4]        Customs Bill EM, p. 36.

[5]        The footnote to article 3.14(2)(a) of KAFTA provides as follows:

[6]        Customs Bill EM, p. 25.

[7]        Subsection 4(1) of the Customs Act provides, in part, as follows:

"authorised officer", in relation to a section of this Act, means an officer of Customs authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.

[8]        The Hon Scott Morrison MP, Minister for Immigration and Border Protection, House of Representatives Hansard, 4 September 2014, p. 8.

[9]        Tariff Bill EM, p. 5.

Chapter 3 - Key issues

[1]        Teys Australia Pty Ltd, Submission 1; Australian Red Meat Industry Korea FTA Taskforce, Submission 2; Australia-Korea Business Council, Submission 3; Customs Brokers and Forwarders Council of Australia Inc, Submission 4; Australian Sugar Industry Alliance Limited, Submission 5; Export Council of Australia, Submission 6; CANEGROWERS, Submission 7.

[2]        Submission 1, p. 2; Submission 2, p. 1; Submission 3, attachment 1; Submission 4, p. 2; Submission 6, p. 2.

[3]        Submission 2, p. 1.

[4]        Submission 4, p. 3; Submission 6, p. 3.

[5]        Submission 4, pp. 3-4; Submission 6, pp. 3-4.

[6]        Submission 4, p. 3; Submission 6, p. 3.

[7]        Submission 4, p. 4; Submission 6, p. 4.

[8]        Submission 4, p. 3; Submission 6, p. 3.

[9]        Submission 4, p. 2; Submission 6, p. 2.

[10]      Submission 4, pp. 2, 5; Submission 6, pp. 2, 5.

[11]      Submission 4, pp. 4-5; Submission 6, pp. 4-5.

[12]      Submission 4, pp. 5-6; Submission 6, pp. 5-6.