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This is a Bill, not an Act. For current law, see the Acts databases.
2002
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Excise
Laws Amendment Bill (No. 1) 2002
No.
, 2002
(Treasury)
A
Bill for an Act to amend various excise laws, and for other
purposes
Contents
Distillation Act
1901 3
Excise Act
1901 3
Spirits Act
1906 6
A Bill for an Act to amend various excise laws, and for
other purposes
The Parliament of Australia enacts:
This Act may be cited as the Excise Laws Amendment Act (No. 1)
2002.
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, on the day or at the time specified in
column 2 of the table.
|
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 on which this Act receives the Royal Assent |
|
|
2. Schedule 1 |
7.30 pm (by legal time in the Australian Capital Territory) on 14 May
2002 |
|
Note: This table relates only to the provisions of this Act
as originally passed by the Parliament and assented to. It will not be expanded
to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table is for additional information that is not part
of this Act. This information may be included in any published version of this
Act.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
1 After subsection 6(2)
Insert:
(2A) Subject to the requirements of subsection (2), the volume of
alcohol (whether so called or whether referred to as the strength of spirits)
contained in any goods may be ascertained in accordance with the rules (if any)
made for that purpose under section 77FB of the Excise Act
1901.
(2B) If the circumstances set out in section 77FA of the Excise
Act 1901 apply, the volume of alcohol contained in any goods, for the
purpose of working out the duty payable on them, is to be ascertained in
accordance with that section.
2 Section 46
Repeal the section.
3 Section 47
Repeal the section, substitute:
If, in the opinion of the Collector, the strength of any spirits cannot
immediately be accurately ascertained by application of the rules, (if any) made
for that purpose under section 77FB of the Excise Act 1901, the
strength may be ascertained after distillation or in any prescribed
manner.
4 Part VIIA (heading)
Repeal the heading, substitute:
5 Section 77A
Insert:
alcoholic beverage means goods:
(a) classified to item 1; or
(b) classified between subitems 2(A) and 2(H) inclusive; or
(c) classified to subitem 2(O);
of the Schedule to the Excise Tariff Act 1921.
6 At the end of
Part VIIA
Add:
(1) If:
(a) an alcoholic beverage is entered for home consumption; and
(b) the percentage by volume of the alcoholic content of the alcoholic
beverage indicated on the label of the beverage exceeds the actual percentage by
volume of the alcoholic content of the beverage;
excise duty is to be charged according to the percentage by volume of
alcoholic content indicated on the label.
(2) If the manufacturer of an alcoholic beverage of a particular kind
enters the beverage for home consumption in a labelled form and also in an
unlabelled form, then, for the purposes of subsection (1), alcoholic
beverage of that kind that is entered for home consumption in an unlabelled form
is to be treated as if it had been labelled by the manufacturer as having the
same percentage by volume of alcoholic content as alcoholic beverage of that
kind entered for home consumption by the manufacturer in a labelled
form.
(1) The CEO may, by instrument in writing, determine, in relation to an
alcoholic beverage included in a class of alcoholic beverages, rules for working
out the percentage by volume of alcohol in the beverage.
(2) Without limiting the generality of subsection (1), rules
determined by the CEO for working out the percentage by volume of alcohol in an
alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the excise duty payable, permit
minor variations between the nominated or labelled volume of alcohol in the
beverage and the actual volume of alcohol in the beverage so as to provide for
unavoidable variations directly attributable to the manufacturing
process.
(3) The CEO may make different determinations for alcoholic beverages
included in different classes of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a
class of alcoholic beverages applies only to an alcoholic beverage in that class
that is entered for home consumption on or after the making of the
determination.
(5) Nothing in subsection (4) prevents the making of an original
determination under this section that applies to alcoholic beverages that are
entered for home consumption before the making of the determination but on or
after the date of commencement of this section.
(6) The CEO makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(7) The notice in the Gazette must include a brief description of
the contents of the determination.
(8) The determination is made at the later of the time when it is
published and the time when notice of it is published in the
Gazette.
7 At the end of
section 3
Add:
(3) Subject to the requirements of subsection (2), the volume of
alcohol (whether so called or whether referred to as the strength of spirits)
contained in any spirits may be ascertained in accordance with the rules (if
any) made for that purpose under section 77FB of the Excise Act
1901.
(4) If the circumstances set out in section 77FA of the Excise Act
1901 apply, the volume of alcohol contained in any spirits, for the purpose
of working out the duty payable on them, is to be ascertained in accordance with
that section.