Opinion Number. 1859

Subject

OVERSEAS TELECOMMUNICATIONS COMMISSIONLIABILITY OF OVERSEAS TELECOMMUNICATIONS COMMISSION TO CUSTOMS DUTY ON GOODS IMPORTED INTO PAPUA NEW GUINEA: WHETHER GOODS IMPORTED BY COMMISSION ARE IMPORTED ‘BY OR FOR THE USE OF THE COMMONWEALTH GOVERNMENT’ WITHIN THE MEANING OF CUSTOMS TARIFFS OF PAPUA AND NEW GUINEA

Author
Key Legislation

AUSTRALIAN BROADCASTING ACT 1942 s 34: OVERSEAS TELECOMMUNICATIONS ACT 1946 s 50: CUSTOMS TARIFF 1933 (NG) Item 15: CUSTOMS TARIFF 1948 (NG): CUSTOMS TARIFF 1934 (Papua) Item 115(a): CUSTOMS TARIFF (Papua) 1948: CUSTOMS ORDINANCE 1921 (NG) s 119

Date
Client
The Secretary, of the Department of External Territories

The Secretary, Department of External Territories has forwarded the following memorandum for advice:

Attached is a copy of a communication received from the General Manager, Overseas Telecommunications Commission (Australia), concerning the payment of duty on the importation of goods into the Territory of Papua-New Guinea by the Commission.

The importation of technical equipment, including radio masts and aerials, imported by the Overseas Telecommunications Commission (Australia) for use directly in connection with radio services maintained in the Territory by that Commission, not being goods for the purpose of trade, is free in the Territory of Papua and also in the Territory of New Guinea.