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This is a Bill, not an Act. For current law, see the Acts databases.


EXCISE AMENDMENT (REDUCING BUSINESS COMPLIANCE BURDEN) BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Excise Amendment (Reducing Business
Compliance Burden) Bill 2011
No. , 2011
(Treasury)
A Bill for an Act to amend the Excise Act 1901, and
for other purposes
i Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
2
Schedule 1--Settling excise duties
3
Excise Act 1901
3
Income Tax Assessment Act 1997
8
Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011 1
A Bill for an Act to amend the Excise Act 1901, and
1
for other purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Excise Amendment (Reducing
5
Business Compliance Burden) Act 2011.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011
Commencement information
Column 1
Column 2
Column 3
Provision(s) Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1,
items 1 to 12
The day this Act receives the Royal Assent.
3. Schedule 1,
items 13 to 15
Immediately after the commencement of the
provision(s) covered by table item 2.
4. Schedule 1,
item 16
The day this Act receives the Royal Assent.
5. Schedule 1,
items 17 to 25
Immediately after the commencement of the
provision(s) covered by table item 2.
6. Schedule 1,
items 26 to 28
The day this Act receives the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Settling excise duties Schedule 1
Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011 3
Schedule 1--Settling excise duties
1
2
Excise Act 1901
3
1 Subsection 4(1)
4
Insert:
5
gaseous fuel means compressed natural gas, liquefied natural gas
6
or liquefied petroleum gas.
7
2 Subsection 4(1)
8
Insert:
9
small business entity has the meaning given by section 328-110
10
(other than subsection 328-110(4)) of the Income Tax Assessment
11
Act 1997.
12
3 Subsection 44(2)
13
Omit "requirement", substitute "condition".
14
4 Subsection 44(3)
15
Omit "requirements" (wherever occurring), substitute "conditions".
16
5 Subsections 44(4), (5) and (7)
17
Omit "requirement", substitute "condition".
18
6 Subsection 61A(3)
19
Omit "requirements" (wherever occurring), substitute "conditions".
20
7 Subsections 61A(4), (5) and (6)
21
Omit "requirement", substitute "condition".
22
8 Subsection 61C(1)
23
Repeal the subsection, substitute:
24
(1) A person may apply to the Collector for permission to deliver
25
goods for home consumption without entering them for that
26
purpose:
27
(a) in respect of a recurring 7 day period; or
28
Schedule 1 Settling excise duties
4 Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011
(b) in respect of a calendar month if:
1
(i) the person is a small business entity or included in a
2
class prescribed by the regulations; or
3
(ii) the goods to be delivered for home consumption are of a
4
kind prescribed by the regulations.
5
(1A) If a person applies in respect of a recurring 7 day period, the person
6
may specify in the application the 7 day period that the person
7
wishes to use.
8
(1B) An application must be made in an approved form.
9
(1C) The Collector may, on receiving an application under
10
subsection (1) or advice under subsection (8) or (9), by notice in
11
writing:
12
(a) give permission to the person to deliver for home
13
consumption, from a place specified in the permission,
14
goods:
15
(i) of a kind specified in the permission; and
16
(ii) subject to the CEO's control;
17
even though an entry of the goods for home consumption has
18
not been made and passed under this Act; or
19
(b) refuse to give such a permission and set out in the notice the
20
reasons for so refusing.
21
(1D) If a permission is to apply in respect of a 7 day period, the notice
22
must specify:
23
(a) the 7 day period for which permission is given; and
24
(b) the first day of the 7 day period from which permission is
25
given.
26
(1E) If a permission is to apply in respect of a calendar month, the
27
notice must specify the calendar month from which permission is
28
given.
29
9 Subsection 61C(2)
30
Omit "subsection (1)", substitute "a permission given under
31
subsection (1C)".
32
10 Subsection 61C(3)
33
Repeal the subsection, substitute:
34
Settling excise duties Schedule 1
Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011 5
(3) A permission given under subsection (1C) is subject to the
1
following conditions:
2
(a) if the person's permission applies in respect of a 7 day period
3
and specifies goods other than gaseous fuel--the condition
4
that, to the extent that the permission relates to goods other
5
than gaseous fuel, the person give the Collector a return, in
6
an approved form, on the first business day following the end
7
of each 7 day period, providing particulars in relation to the
8
goods that have, during the period to which the return relates,
9
been delivered into home consumption under the permission;
10
(b) if the person's permission applies in respect of a 7 day period
11
and specifies gaseous fuel--the condition that, to the extent
12
that the permission relates to gaseous fuel, the person give
13
the Collector a return, in an approved form, on or before the
14
sixth business day following the end of each 7 day period,
15
providing particulars in relation to the gaseous fuel that has,
16
during the period to which the return relates, been delivered
17
into home consumption under the permission;
18
(c) if the person is a small business entity and the person's
19
permission applies in respect of a calendar month--the
20
condition that the person give the Collector a return, in an
21
approved form, on or before the 21st day of each calendar
22
month, providing particulars in relation to the goods that
23
have, during the previous calendar month, been delivered
24
into home consumption under the permission;
25
(d) if a person is included in a class mentioned in
26
subparagraph (1)(b)(i) or has permission to enter goods of a
27
kind mentioned in subparagraph (1)(b)(ii) in respect of a
28
calendar month--any condition prescribed by the
29
regulations;
30
(e) if a person ceases to be a small business entity--the
31
condition that the person advise the Collector, in writing, of
32
that fact as soon as practicable after ceasing to be a small
33
business entity;
34
(f) if a person ceases to be included in a class mentioned in
35
subparagraph (1)(b)(i)--the condition that the person advise
36
the Collector, in writing, of that fact as soon as practicable
37
after ceasing to be included in that class;
38
(g) the condition that, at the time when each return is given to the
39
Collector, the person pay any duty owing at the rate
40
Schedule 1 Settling excise duties
6 Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011
applicable when the goods were delivered into home
1
consumption;
2
(h) any other condition, specified in the permission, that, in the
3
opinion of the Collector, is necessary for the protection of the
4
revenue or for the purpose of ensuring compliance with the
5
Excise Acts.
6
(3A) Despite paragraphs (3)(a), (b), (c) and (d), the Collector may
7
determine different conditions for giving the Collector a return if:
8
(a) a person does not have any duty liability; or
9
(b) subsection (8) or (9) applies.
10
11 Subsection 61C(5)
11
Omit "under subsection (1)", substitute "given under subsection (1C)".
12
12 At the end of section 61C
13
Add:
14
(7) If the Collector is satisfied that a person to whom a permission has
15
been given under subsection (1C) has failed to comply with any
16
condition to which the permission is subject, the Collector may, at
17
any time while the permission remains in force, by notice in
18
writing, revoke the permission. The notice must set out the reasons
19
for the revocation.
20
(8)
If:
21
(a) a person is a small business entity or included in a class
22
mentioned in subparagraph (1)(b)(i); and
23
(b) the person's permission applies in respect of a calendar
24
month; and
25
(c) the person advises the Collector, in writing, that the person
26
ceases to be a small business entity or included in a class
27
mentioned in subparagraph (1)(b)(i);
28
the Collector must, by notice in writing:
29
(d) revoke the permission with effect from a specified day; and
30
(e) give another permission under subsection (1C) in respect of a
31
7 day period.
32
(9) If a person advises the Collector, in writing, that the person wishes
33
to change the period in respect of which their permission applies,
34
the Collector may, by notice in writing:
35
Settling excise duties Schedule 1
Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011 7
(a) revoke the permission with effect from a specified day; and
1
(b) give another permission under subsection (1C) in respect of
2
another period.
3
(10) Subsections (7) to (9) do not, by implication, limit the application
4
of subsections 33(3) and (3AA) of the Acts Interpretation Act
5
1901.
6
13 Paragraph 162C(1)(ca)
7
Reletter as paragraph (a).
8
14 Paragraph 162C(1)(d)
9
Reletter as paragraph (b).
10
15 Paragraph 162C(1)(e)
11
Reletter as paragraph (c).
12
16 After paragraph 162C(1)(e)
13
Insert:
14
(d) a decision of the Collector under section 61C to refuse to
15
give a permission under that section;
16
(e) a decision of the Collector under section 61C to impose a
17
condition on a permission given under that section;
18
(f) a decision of the Collector under subsection 61C(7) to revoke
19
a permission given under that section;
20
17 Paragraph 162C(1)(eaa)
21
Reletter as paragraph (g).
22
18 Paragraph 162C(1)(eaaa)
23
Reletter as paragraph (h).
24
19 Paragraph 162C(1)(ea)
25
Reletter as paragraph (i).
26
20 Paragraph 162C(1)(faaa)
27
Reletter as paragraph (j).
28
21 Paragraph 162C(1)(fb)
29
Schedule 1 Settling excise duties
8 Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011
Reletter as paragraph (k).
1
22 Paragraph 162C(1)(g)
2
Reletter as paragraph (l).
3
23 Paragraph 162C(1)(h)
4
Reletter as paragraph (m).
5
24 Paragraph 162C(1)(i)
6
Reletter as paragraph (n).
7
25 Subsection 165A(13)
8
Omit "paragraph 162C(1)(i)", substitute "paragraph 162C(1)(n)".
9
Income Tax Assessment Act 1997
10
26 Subsection 328-110(1) (note)
11
Repeal the note, substitute:
12
Note 1:
If you are a small business entity for an income year, you may apply
13
to the Commissioner under section 61C of the Excise Act 1901 for
14
permission to deliver goods for home consumption (without entering
15
them for that purpose) in respect of a calendar month.
16
27 Subsection 328-110(4) (at the end of the note)
17
Add:
18
; (e) applying for permission under the Excise Act 1901 to deliver
19
goods for home consumption (without entering them for that
20
purpose) in respect of a calendar month: see section 61C of that
21
Act.
22
28 Transitional provision
23
(1)
This item applies in respect of a person who, immediately before
24
commencement, had permission under section 61C of the old law to
25
deliver goods (specified in the permission) for home consumption
26
without entering them for that purpose in respect of a particular
27
recurring period.
28
(2)
The person is taken to have been given permission under subsection
29
61C(1C) of the new law to deliver those goods for home consumption
30
without entering them for that purpose in respect of the same period.
31
Settling excise duties Schedule 1
Excise Amendment (Reducing Business Compliance Burden) Bill 2011 No. , 2011 9
(3)
Subject to subitem (4), a permission mentioned in subitem (2) is subject
1
to section 61C of the new law.
2
(4)
Despite the repeal and substitution of subsection 61C(3) of the old law
3
by this Schedule, that subsection continues in force for 3 months after
4
commencement as if it had not been repealed and substituted.
5
(5)
In this item:
6
commencement means the day this item commences.
7
new law means the Excise Act 1901, as in force immediately after
8
commencement.
9
old law means the Excise Act 1901, as in force immediately before
10
commencement.
11

 


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