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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Taxation Laws
Amendment (Excise Arrangements) Bill
2000
No. ,
2000
(Treasury)
A Bill
for an Act to amend the law relating to customs and excise, and for related
purposes
ISBN: 0642 463891
Contents
Customs Administration Act
1985 78
Excise Tariff Act
1921 79
Fuel (Penalty Surcharges) Administration Act
1997 80
Taxation Administration Act
1953 81
A Bill for an Act to amend the law relating to customs
and excise, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Taxation Laws Amendment (Excise
Arrangements) Act 2000.
(1) Subject to this section, this Act commences on the earlier
of:
(a) 1 July 2001; and
(b) 28 days after the day on which this Act receives the Royal
Assent.
(2) Items 69, 106 and 109 of Schedule 2, items 83 and 103
of Schedule 3, item 53 of Schedule 4, item 26 of
Schedule 5 and item 22 of Schedule 6 commence:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act
2000 have not commenced when the other provisions of this Act commence under
subsection (1)—immediately after the commencement of those Parts;
or
(b) otherwise—immediately after the commencement under
subsection (1).
(3) Item 23 of Schedule 6:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act
2000 have not commenced when the other provisions of this Act commence under
subsection (1)—commences immediately after the commencement of those
Parts; or
(b) otherwise—never commences.
Subject to section 2, 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this Act is amended or repealed as set out in the applicable items in the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 Division 1 of
Part IX
Insert:
In this Division, unless the contrary intention appears:
container includes:
(a) a trailer or other like receptacle, whether with or without wheels,
that is used for the movement of goods from one place to another; and
(b) any other thing that is or could be used for the carriage of goods,
whether or not designed for that purpose.
Note: Container is defined differently in the
rest of the Act.
evidential material, in relation to an offence, whether the
offence is indictable or summary, means a thing relevant to the offence,
including such a thing in electronic form.
executing officer, in relation to a search warrant or to a
seizure warrant, means:
(a) an officer named in the warrant by the judicial officer issuing it as
being responsible for executing the warrant; or
(b) if that officer does not intend to be present at the execution of the
warrant—any officer whose name has been written in the warrant by the
officer so named; or
(c) another officer whose name has been written in the warrant by the
officer last named in the warrant.
forfeited goods means goods described as forfeited to the
Crown under:
(a) section 116 of this Act; or
(b) section 26 of the Coal Excise Act 1949; or
(c) section 73 of the Distillation Act 1901; or
(d) section 17 of the Spirits Act 1906.
frisk search means:
(a) a search of a person conducted by quickly running the hands over the
person’s outer garments; and
(b) an examination of anything worn or carried by the person that is
conveniently and voluntarily removed by the person.
judicial officer, in relation to a search warrant or to a
seizure warrant, means:
(a) a magistrate; or
(b) a justice of the peace or other person employed in a court of a State
or Territory who is authorised to issue search warrants.
magistrate means a magistrate who is remunerated by salary or
otherwise.
occupier, in relation to premises that are a conveyance or a
container, means the person having charge of the conveyance or
container.
offence means an offence against:
(a) this Act; or
(b) the Coal Excise Act 1949; or
(c) the Distillation Act 1901; or
(d) the Spirits Act 1906.
ordinary search means a search of a person or of
articles in the possession of a person that may include:
(a) requiring the person to remove his or her overcoat, coat or jacket and
any gloves, shoes or hat; and
(b) an examination of those items.
person assisting, in relation to a search warrant or to a
seizure warrant, means:
(a) an officer who is assisting in the execution of the warrant;
or
(b) a police officer who is assisting in the execution of the warrant;
or
(c) a person whose name has not been written in the warrant and who has
been authorised by the CEO to assist in executing the warrant.
premises includes a place, a conveyance or a
container.
search warrant means a warrant issued under
section 107BA.
seizure notice means a notice of the kind referred to in
section 107FC.
seizure warrant means a warrant issued under
section 107CA.
warrant premises means premises in relation to which a search
warrant or a seizure warrant is in force.
This Division does not affect the law relating to legal professional
privilege.
(1) A judicial officer may issue a warrant to search premises if the
judicial officer is satisfied by information on oath that there are reasonable
grounds for suspecting that there is, or within the next 72 hours there will be,
any evidential material, other than evidential material that is also a forfeited
good, on or in the premises.
(2) If:
(a) the person applying for the warrant has, at any time previously,
applied for a warrant relating to the search of, or the seizure of goods that
are on or in, the same premises; and
(b) the premises are not an excise place;
the person must state particulars of those applications and their outcome
in the information.
(3) If a judicial officer issues a warrant, the judicial officer is to
state in the warrant:
(a) the offence to which the warrant relates; and
(b) a description of the premises to which the warrant relates;
and
(c) the kind of evidential material that is to be searched for under the
warrant; and
(d) the name of the officer who, unless he or she inserts the name of
another officer in the warrant, is to be responsible for executing the warrant;
and
(e) the period for which the warrant remains in force, which must not be
more than 7 days; and
(f) whether the warrant may be executed at any time or only during
particular hours.
(4) The judicial officer is also to state in the warrant:
(a) that it authorises the seizure of things (other than evidential
material of the kind referred to in paragraph (3)(c)) found on or in the
premises in the course of the search that the executing officer or a person
assisting believes on reasonable grounds:
(i) to be evidential material in relation to an offence to which the
warrant relates or to another offence; and
(ii) not to be forfeited goods;
if the executing officer or person assisting believes on reasonable
grounds that seizure of the things is necessary to prevent their concealment,
loss or destruction or their use in committing an offence; and
(b) whether the warrant authorises an ordinary search or a frisk search of
a person who is at or near the premises when the warrant is executed, if the
executing officer or a person assisting suspects on reasonable grounds that the
person has any evidential material in his or her possession.
(5) Paragraph (3)(e) does not prevent the issue of successive
warrants in relation to the same premises.
(6) If the application for the warrant is made under section 107DG,
this section applies as if:
(a) subsection (1) referred to 48 hours rather than 72 hours;
and
(b) paragraph (3)(e) referred to 48 hours rather than 7
days.
(7) A judicial officer of a particular State or Territory may issue a
warrant in respect of the search of premises in another State or
Territory.
(8) This section is not to be taken to limit any power of search granted
to an officer under any other provision of an Excise Act.
(1) A search warrant that is in force in relation to premises authorises
the executing officer or a person assisting:
(a) to enter the warrant premises; and
(b) to search for and to record fingerprints found on or in the premises,
and take samples of things (other than human biological fluid or tissue) found
on or in the premises for forensic purposes; and
(c) to search the premises for the kind of evidential material specified
in the warrant, and to seize things of that kind found on or in the premises;
and
(d) to seize other things found on or in the premises in the course of the
search that the executing officer or a person assisting believes on reasonable
grounds:
(i) to be evidential material in relation to an offence to which the
warrant relates or to another offence; and
(ii) not to be forfeited goods;
if the executing officer or person assisting believes on reasonable
grounds that seizure of the things is necessary to prevent their concealment,
loss or destruction or their use in committing an offence; and
(e) if the warrant so allows:
(i) to conduct an ordinary search or a frisk search of a person at or near
the premises if the executing officer or a person assisting suspects on
reasonable grounds that the person has any evidential material in his or her
possession; and
(ii) to seize any such material found in the course of the
search.
(2) Without limiting the generality of the powers conferred by a warrant
issued in respect of premises that are not a conveyance or a container, the
warrant extends to every conveyance or container on the premises.
(3) Without limiting the generality of the powers conferred by a warrant
issued in respect of premises that are a conveyance, the warrant:
(a) permits entry of the conveyance, wherever it is; and
(b) extends to every container on the conveyance.
(4) A warrant issued in respect of premises that are a container permits
entry of the container, wherever it is, to the extent that it is of a size
permitting entry.
(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
(6) If the warrant authorises an ordinary search or a frisk search of a
person, a search of the person different to that so authorised must not be done
under the warrant.
(1) The executing officer or a person assisting may bring to the warrant
premises any equipment reasonably necessary for the examination or processing of
things found on or in the premises in order to determine whether they are things
that may be seized under the warrant.
(2) If:
(a) it is not practicable to examine or process the things on or in the
warrant premises; or
(b) the occupier of the premises consents in writing;
the things may be moved to another place so that the examination or
processing can be carried out in order to determine whether they are things that
may be seized under the warrant.
(3) If things are moved to another place for the purpose of examination or
processing under subsection (2), the executing officer must, if it is
practicable to do so:
(a) inform the occupier of the address of the place and the time at which
the examination or processing will be carried out; and
(b) allow the occupier or his or her representative to be present during
the examination or processing.
(4) The executing officer or a person assisting may operate equipment
already on or in the warrant premises to carry out the examination or processing
of a thing found on or in the premises in order to determine whether it is a
thing that may be seized under the warrant if the executing officer or person
assisting believes on reasonable grounds that:
(a) the equipment is suitable for the examination or processing;
and
(b) the examination or processing can be carried out without damage to the
equipment or the thing.
(1) The executing officer or a person assisting may operate electronic
equipment on or in the premises to see whether evidential material is accessible
by doing so if he or she believes on reasonable grounds that the operation of
the equipment can be carried out without damage to the equipment.
(2) If the executing officer or a person assisting, after operating the
equipment, finds that evidential material is accessible by doing so, he or she
may:
(a) seize the equipment and any disk, tape or other associated device;
or
(b) if the material can, by using facilities on or in the premises, be put
in documentary form—operate the facilities to put the material in that
form and seize the documents so produced; or
(c) if the material can be transferred to a disk, tape or other storage
device that:
(i) is brought to the premises; or
(ii) is on or in the premises and the use of which for that purpose has
been agreed to in writing by the occupier of the premises;
operate the equipment to copy the material to the storage device and take
the storage device from the premises.
(3) The executing officer or a person assisting may seize equipment under
paragraph (2)(a) only if it is not practicable to put the material in
documentary form as mentioned in paragraph (2)(b) or to copy the material
as mentioned in paragraph (2)(c).
(4) If the executing officer or a person assisting believes on reasonable
grounds that:
(a) evidential material may be accessible by operating electronic
equipment on or in the premises; and
(b) expert assistance is required to operate the equipment; and
(c) if he or she does not take action under this subsection, the material
may be destroyed, altered or otherwise interfered with;
he or she may do whatever is necessary to secure the equipment, whether by
locking it up, placing a guard or otherwise.
(5) The executing officer or a person assisting must give notice to the
occupier of the premises of his or her intention to secure equipment and of the
fact that the equipment may be secured for up to 24 hours.
(6) The equipment may be secured:
(a) for a period not exceeding 24 hours; or
(b) until the equipment has been operated by the expert;
whichever first occurs.
(7) If the executing officer or a person assisting believes on reasonable
grounds that the expert assistance will not be available within 24 hours, he or
she may apply to a judicial officer for an extension of that period.
(8) The executing officer or a person assisting must give notice to the
occupier of the premises of his or her intention to apply for an extension, and
the occupier is entitled to be heard in relation to the application.
(9) The provisions of this Subdivision relating to the issue of warrants
apply, with such modifications as are necessary, to the issuing of an
extension.
(1) This section applies if:
(a) damage is caused to equipment as a result of it being operated as
mentioned in section 107BC or 107BD; or
(b) the data recorded on the equipment is damaged or programs associated
with its use are damaged or corrupted;
because:
(c) insufficient care was exercised in selecting the person who was to
operate the equipment; or
(d) insufficient care was exercised by the person operating the
equipment.
(2) The Commonwealth must pay the owner of the equipment, or the user of
the data or programs, such reasonable compensation for the damage or corruption
as they agree on.
(3) However, if the owner or user and the Commonwealth fail to agree, the
owner or user may institute proceedings in the Federal Court of Australia for
such reasonable amount of compensation as the Court determines.
(4) In determining the amount of compensation payable, regard is to be had
to whether the occupier of the premises and his or her employees and agents, if
they were available at the time, provided any appropriate warning or guidance on
the operation of the equipment.
(5) Compensation is payable out of money appropriated by the
Parliament.
(6) In this section:
damage, in relation to data, includes damage by erasure of
data or addition of other data.
(1) Subject to subsection (2), if the executing officer or a person
assisting seizes, under a warrant relating to premises:
(a) a document, film, computer file or other thing that can be readily
copied; or
(b) a storage device, the information in which can be readily
copied;
the executing officer or person assisting must, if requested to do so by
the occupier of the premises or another person who apparently represents the
occupier and who is present when the warrant is executed, give a copy of the
document, film, computer file, thing or information to that person as soon as
practicable after the seizure.
(2) Subsection (1) does not apply if:
(a) the thing that has been seized was seized under paragraph 107BD(2)(b)
or (c); or
(b) possession by the occupier of the document, film, computer file, thing
or information could constitute an offence.
(1) A judicial officer may issue a warrant to seize goods on or in
particular premises if the judicial officer is satisfied by information on oath
that an officer:
(a) has reasonable grounds for suspecting that the goods:
(i) are forfeited goods; and
(ii) are, or within the next 72 hours will be, on or in the premises;
and
(b) has demonstrated the necessity, in all the circumstances, for seizure
of the goods.
(2) In considering whether the officer has demonstrated the necessity, in
all the circumstances, for seizure of the goods, the judicial officer may have
regard to, but is not limited to, consideration of the following
factors:
(a) the seriousness or otherwise of any offence because of the commission
of which the goods are believed to be forfeited goods;
(b) the circumstances in which any such offence is believed to have been
committed;
(c) the pecuniary or other penalty that might be imposed for any such
offence;
(d) the nature, quality, quantity and estimated value of the
goods;
(e) whether administrative penalties might be imposed in respect of the
goods;
(f) the inconvenience or cost to any person having a legal or equitable
interest in the goods if they were seized.
(3) If:
(a) the person applying for the warrant has, at any time previously,
applied for a warrant relating to the search of, or seizure of goods that are on
or in, the same premises; and
(b) the premises are not an excise place;
the person must state particulars of those applications and their outcome
in the information.
(4) If a judicial officer issues a warrant, the judicial officer is to
state in the warrant:
(a) a description of the goods to which the warrant relates; and
(b) a description of the premises on or in which the goods are believed to
be located; and
(c) the name of the officer who, unless that officer inserts the name of
another officer in the warrant, is to be responsible for executing the warrant;
and
(d) the period for which the warrant remains in force, which must not be
more than 7 days; and
(e) whether the warrant may be executed at any time or only during
particular hours.
(5) The judicial officer is also to state in the warrant whether the
warrant authorises an ordinary search or a frisk search of a person who is at or
near the premises when the warrant is executed, if the executing officer or a
person assisting suspects on reasonable grounds that the person has any
forfeited goods of the kind referred to in paragraph (4)(a) in his or her
possession.
(6) Paragraph (4)(d) does not prevent the issue of successive
warrants in relation to the same premises.
(7) If the application for the warrant is made under section 107DG,
this section applies as if:
(a) subsection (1) referred to 48 hours rather than 72 hours;
and
(b) paragraph (4)(d) referred to 48 hours rather than 7
days.
(8) A judicial officer of a particular State or Territory may issue a
warrant in respect of the seizure of goods on or in premises in another State or
Territory.
(1) A seizure warrant that is in force in relation to premises authorises
the executing officer or a person assisting:
(a) to enter the warrant premises; and
(b) to search for the goods described in the warrant; and
(c) to seize the goods described in the warrant; and
(d) if the warrant so allows:
(i) to conduct an ordinary search or a frisk search of a person at or near
the premises if the executing officer or a person assisting suspects on
reasonable grounds that the person has any goods that are goods the subject of
the warrant in his or her possession; and
(ii) to seize any such goods found in the course of that search.
(2) Without limiting the generality of the powers conferred by a warrant
issued in respect of premises that are not a conveyance or a container, the
warrant extends to every conveyance or container on the premises.
(3) Without limiting the generality of the powers conferred by a warrant
issued in respect of premises that are a conveyance, the warrant:
(a) permits entry of the conveyance, wherever it is; and
(b) extends to every container on the conveyance.
(4) A warrant issued in respect of premises that are a container permits
entry of the container, wherever it is, to the extent that it is of a size
permitting entry.
(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
(6) If the warrant authorises an ordinary search or a frisk search of a
person, a search of the person different to that so authorised must not be done
under the warrant.
An ordinary search or a frisk search of a person under this Division
must, if practicable, be conducted by a person of the same sex as the person
being searched.
(1) The executing officer must, before any person enters premises under a
search warrant or a seizure warrant:
(a) announce that he or she is authorised to enter the premises;
and
(b) give any person at the premises an opportunity to allow entry to the
premises.
(2) The executing officer is not required to comply with
subsection (1) if he or she believes on reasonable grounds that immediate
entry to the premises is required to ensure:
(a) the safety of a person (including the executing officer); or
(b) that the effective execution of the warrant is not
frustrated.
(1) If:
(a) a search warrant or a seizure warrant in relation to premises is being
executed; and
(b) the occupier of the premises or another person who apparently
represents the occupier is present at the place where the warrant is
executed;
the executing officer or a person assisting must make available to that
person a copy of the warrant.
(2) If a person is searched under a warrant in relation to premises, the
executing officer or a person assisting must show the person a copy of the
warrant.
(3) The executing officer must identify himself or herself to the person
at the place where the warrant is executed.
(4) At the time of executing the warrant, the executing officer or a
person assisting:
(a) is not required to have in his or her possession or under his or her
immediate control the original warrant; but
(b) must have in his or her possession or under his or her immediate
control a copy of the warrant.
(5) In this section:
a copy of the warrant means:
(a) in relation to a warrant issued under section 107BA or
107CA—a copy that includes the signature of the judicial officer who
issued the warrant and the seal of the relevant court; and
(b) in relation to a warrant issued under section 107DG—a
completed form of warrant that includes the name of the judicial officer who
issued the warrant.
(1) If:
(a) a search warrant or a seizure warrant in relation to premises is being
executed; and
(b) the occupier of the premises or another person who apparently
represents the occupier is present at the place where the warrant is
executed;
the person is, subject to Part 1C of the Crimes Act 1914,
entitled to observe the search or seizure being conducted.
(2) The right to observe the search or seizure being conducted ceases if
the person impedes the search or seizure.
(3) This section does not prevent 2 or more areas of the premises being
searched at the same time.
In executing a search warrant or a seizure warrant:
(a) the executing officer may obtain such assistance; and
(b) the executing officer, or an officer who is assisting in executing the
warrant, may use such force against persons and things;
as is necessary and reasonable in the circumstances.
(1) In executing a search warrant or a seizure warrant in relation to
premises, the executing officer or a person assisting may:
(a) for a purpose incidental to the execution of the warrant; or
(b) if the occupier of the premises consents in writing;
take photographs or video recordings of the premises or of things on or in
the premises.
(2) If a search warrant or a seizure warrant in relation to premises is
being executed, the executing officer and the persons assisting may, if the
warrant is still in force, complete the execution of the warrant after all of
them temporarily cease its execution and leave the premises:
(a) for not more than one hour; or
(b) for a longer period if the occupier of the premises consents in
writing.
(3) If:
(a) the execution of a search warrant or of a seizure warrant is stopped
by an order of a court; and
(b) the order is later revoked or reversed on appeal; and
(c) the warrant is still in force;
the execution of the warrant may be completed.
(4) If:
(a) the execution of a search warrant or of a seizure warrant is stopped
by an order of a court; and
(b) the order is later revoked or reversed on appeal; and
(c) the warrant has ceased to be in force;
the court revoking or reversing the order may reissue the warrant for a
further period not exceeding 7 days.
(5) The court must not exercise the power under subsection (4) unless
it is satisfied of the matters set out in subsection 107BA(1) or
107CA(1).
(1) An officer may apply to a judicial officer for a search warrant or for
a seizure warrant by telephone, fax or other electronic means:
(a) in an urgent case; or
(b) if the delay that would occur if an application were made in person
would frustrate the effective execution of the warrant.
(2) The judicial officer may require communication by voice to the extent
that is practicable in the circumstances.
(3) An application under this section must include all information
required to be provided in an ordinary application for a search warrant or for a
seizure warrant, but the application may, if necessary, be made before the
information is sworn.
(4) If an application is made to a judicial officer under this section and
the judicial officer, after considering the information and having received and
considered such further information (if any) as the judicial officer required,
is satisfied that:
(a) a search warrant or a seizure warrant in the terms of the application
should be issued urgently; or
(b) the delay that would occur if an application were made in person would
frustrate the effective execution of the warrant;
the judicial officer may complete and sign the same form of warrant that
would be issued under section 107BA or 107CA.
(5) If the judicial officer decides to issue the warrant, the judicial
officer is to inform the applicant, by telephone, fax or other electronic means,
of the terms of the warrant and the day on which and the time at which it was
signed.
(6) The applicant must then complete a form of warrant in terms
substantially corresponding to those given by the judicial officer, stating on
the form the name of the judicial officer and the day on which and the time at
which the warrant was signed.
(7) The applicant must, not later than the day after:
(a) the day of expiry of the warrant; or
(b) the day on which the warrant was executed;
whichever is the earlier, give or transmit to the judicial officer the form
of warrant completed by the applicant and, if the information referred to in
subsection (3) was not sworn, that information duly sworn.
(8) The judicial officer must:
(a) attach to the documents provided under subsection (7) the form of
warrant signed by the judicial officer; and
(b) give or transmit to the applicant the attached documents.
(9) If:
(a) it is material, in any proceedings, for a court to be satisfied that
the exercise of a power under a warrant issued under this section was duly
authorised; and
(b) the form of warrant signed by the judicial officer is not produced in
evidence;
the court is to assume, unless the contrary is proved, that the exercise of
the power was not duly authorised.
(1) If a thing is seized under a search warrant or a seizure warrant, the
executing officer or a person assisting must provide a receipt for the
thing.
(2) If 2 or more things are seized, they may be covered in the one
receipt.
A person must not make, in an application for a search warrant or for a
seizure warrant, a statement if the person knows that the statement:
(a) is false or misleading in a material particular; or
(b) omits any matter or thing without which the statement is
misleading.
Penalty: Imprisonment for 2 years.
A person must not:
(a) state in a document that purports to be a form of warrant under
section 107DG the name of a judicial officer unless that judicial officer
issued the warrant; or
(b) state on a form of warrant under that section a matter that, to the
person’s knowledge, departs in a material particular from the form
authorised by the judicial officer; or
(c) purport to execute, or present to a person, a document that purports
to be a form of warrant under that section that the person knows:
(i) has not been approved by a judicial officer under that section;
or
(ii) departs in a material particular from the terms authorised by a
judicial officer under that section; or
(d) give to a judicial officer a form of warrant under that section that
is not the form of warrant that the person purported to execute.
Penalty: Imprisonment for 2 years.
(1) Subject to any law of the Commonwealth, a State or a Territory
permitting the retention, destruction or disposal of a thing seized as
evidential material by an officer under a search warrant or section 9 of
the Crimes Act 1914, the officer in charge of the investigation must
return it if:
(a) the reason for its seizure no longer exists or it is decided that it
is not to be used in evidence; or
(b) 120 days after its seizure:
(i) proceedings in respect of which the thing may afford evidence have not
been started; and
(ii) an order permitting the thing to be retained has not been made under
section 107EB; and
(iii) an order of a court of the Commonwealth or of a State or Territory
permitting the retention, destruction or disposal of the thing has not been
made;
whichever first occurs.
(2) For the purposes of this section, the return of a thing requires its
return to the person reasonably believed to be the owner of the thing in a
condition as near as practicable to the condition in which it was
seized.
(1) If a thing is seized as evidential material by an officer under a
search warrant or section 9 of the Crimes Act 1914, and:
(a) before the end of 120 days after the seizure; or
(b) before the end of a period previously specified in a
magistrate’s order under this section;
proceedings in respect of which the thing may afford evidence have not been
started, an officer may apply to a magistrate for an order that the thing be
retained.
(2) If the magistrate is satisfied:
(a) that it is necessary for the retention of the thing to be
continued:
(i) for the purposes of an investigation as to whether an offence has been
committed; or
(ii) to enable evidence of an offence to be assembled for the purposes of
a prosecution; and
(b) that there has been no avoidable delay in conducting the investigation
or assembling the evidence concerned;
the magistrate may order that the thing be retained for a period specified
in the order.
(3) Before making the application, the officer must:
(a) take reasonable steps to discover who has an interest in the retention
of the thing; and
(b) if it is practicable to do so, notify each person whom the officer
believes to have such an interest of the proposed application.
(1) In this section:
storage place, in relation to goods, means a place approved
by a Collector as a place for the storage of goods of that kind.
(2) If an officer seizes any goods under a seizure warrant, the officer
must, as soon as practicable, take those goods to a storage place.
(3) If a person assisting under a seizure warrant (other than an officer)
seizes any forfeited goods under the warrant, the person must, as soon as
practicable, deliver the goods into the custody of an officer.
(4) If a police officer seizes any forfeited goods under section 9 of
the Crimes Act 1914, the police officer must, as soon as practicable,
deliver the goods into the custody of an officer.
(5) If goods are delivered to an officer under subsection (3) or (4),
the officer must:
(a) if paragraph (b) does not apply—as soon as practicable,
deliver the goods to a storage place; or
(b) if the goods are delivered to the officer at a storage
place—leave the goods at that place.
(1) After goods have been seized under a seizure warrant or section 9
of the Crimes Act 1914, the officer in charge of the investigation must
serve, within 7 days after the seizure, a seizure notice on:
(a) the owner of the goods; or
(b) if the owner cannot be identified after reasonable inquiry—the
person in whose possession or under whose control the goods were when they were
seized.
(2) Subsection (1) applies whether or not a claim for the return of
the goods seized has been made under section 107FD.
(3) The notice must be in writing and must be served:
(a) personally or by post; or
(b) if no person of the kind referred to in subsection (1) can be
identified after reasonable inquiry—by publishing a copy of the notice in
a newspaper circulating in the location in which the goods were
seized.
(4) A seizure notice may be served on a person who is outside
Australia.
A seizure notice must set out the following:
(a) a statement identifying the goods;
(b) the day on which they were seized;
(c) the ground, or each of the grounds, on which they were
seized;
(d) a statement that, if a claim for the return of the goods has not
already been made, and is not made within 30 days after the day the notice is
served, the goods will be taken to be condemned as forfeited to the
Crown;
(e) if:
(i) the notice is to be served in a foreign country; and
(ii) the person served has not yet made such a claim;
a statement that the person served may not make such a claim unless he or
she has first appointed in writing an agent in Australia with authority to
accept service of documents, including process in any proceedings arising out of
the matter.
(1) If forfeited goods are seized under a seizure warrant or
section 9 of the Crimes Act 1914, the owner of the goods may,
whether or not a seizure notice has yet been served on the owner, make a claim
to the CEO for the return of the goods.
(2) A claim:
(a) must be in writing in an approved form; and
(b) must specify the grounds on which the claim is made; and
(c) if it is made by a person who does not reside or have a place of
business in Australia, must:
(i) appoint an agent in Australia with authority to accept service of
documents, including process in any proceedings, arising out of the matter;
and
(ii) specify the address of the agent for service; and
(iii) be accompanied by the written consent of the agent, signed by the
agent, agreeing to act as agent.
If:
(a) forfeited goods are seized under a seizure warrant or section 9
of the Crimes Act 1914; and
(b) a seizure notice has been served; and
(c) at the end of 30 days after the day the notice was served, no claim
has been made for return of the goods;
the goods are taken to be condemned as forfeited to the Crown.
(1) This section applies if:
(a) forfeited goods are seized under a seizure warrant or section 9
of the Crimes Act 1914; and
(b) not later than 30 days after the day the seizure notice was served, a
claim is made under section 107FD for return of the goods.
(2) The officer in charge of the investigation must, subject to any law of
the Commonwealth, a State or a Territory permitting their retention, destruction
or disposal, return the goods unless:
(a) the goods have been dealt with under section 107FJ; or
(b) each of the following applies:
(i) not later than 120 days after the claim for their return is made,
proceedings in respect of an offence involving the goods have been
commenced;
(ii) on completion of the proceedings, a court has made an order for
condemnation of the goods as forfeited to the Crown; or
(c) each of the following applies:
(i) not later than 120 days after the claim for their return is made, an
order permitting the goods to be retained for a specified period has been made
under section 107FG;
(ii) before the end of that specified period, proceedings in respect of an
offence involving the goods have been commenced;
(iii) on completion of the proceedings, a court has made an order for
condemnation of the goods as forfeited to the Crown; or
(d) each of the following applies:
(i) not later than 120 days after the claim for their return is made, an
order permitting the goods to be retained for a specified period has been made
under section 107FG;
(ii) before the end of that specified period, proceedings have been
commenced before a court of summary jurisdiction for a declaration that the
goods are special forfeited goods;
(iii) on completion of the proceedings, a court has made an order for
condemnation of the goods as forfeited to the Crown; or
(e) if the goods were seized as special forfeited goods:
(i) not later than 120 days after the claim for their return is made,
proceedings before a court of summary jurisdiction for a declaration that the
goods are special forfeited goods have been commenced; and
(ii) on completion of the proceedings, a court has made an order for
condemnation of the goods as forfeited to the Crown.
(3) If:
(a) forfeited goods seized under a seizure warrant or section 9 of
the Crimes Act 1914 have not been dealt with under section 107FJ;
and
(b) proceedings of the kind referred to in paragraph (2)(b) or (c)
are commenced in respect of an offence involving the goods; and
(c) on completion of the proceedings, the court:
(i) finds that the offence is proved; and
(ii) is satisfied, in all the circumstances of the case, that it is
appropriate that an order be made for condemnation of the goods as forfeited to
the Crown;
the court must make an order to that effect.
(4) If:
(a) forfeited goods seized under a seizure warrant or section 9 of
the Crimes Act 1914 have not been dealt with under section 107FJ;
and
(b) proceedings of the kind referred to in paragraph (2)(b) or (c)
are commenced in respect of an offence involving the goods; and
(c) on completion of the proceedings, the court is satisfied that the
goods are special forfeited goods;
the court must make an order for condemnation of the goods as forfeited to
the Crown, whether or not the court finds the offence proved.
(5) Subject to subsection (6), if:
(a) goods seized as special forfeited goods have not been dealt with under
section 107FJ; and
(b) proceedings of the kind referred to in paragraph (2)(d) or (e)
are commenced in respect of the goods; and
(c) on completion of the proceedings, the court is satisfied that the
goods are special forfeited goods;
the court must declare the goods to be special forfeited goods and make an
order for condemnation of the goods as forfeited to the Crown.
(6) A court must not make an order for condemnation of goods under
subsection (5) if proceedings for an offence involving the goods have been
commenced.
(7) If the finding of a court in proceedings under paragraph (2)(b),
(c), (d) or (e) in respect of goods that have not been dealt with under
section 107FJ may be taken on appeal to another court, the goods are not to
be returned under subsection (2), or disposed of under
section 107FM:
(a) while that appeal may be made, or
(b) if it is made, until the completion of that appeal.
(8) For the purposes of this section, the return of goods requires their
return to the person reasonably believed to be the owner of the goods in a
condition as near as practicable to the condition in which they were
seized.
(9) In this section:
offence means an offence against any law of the Commonwealth,
a State or a Territory.
special forfeited goods means:
(a) goods that are forfeited under a paragraph of section 73 of the
Distillation Act 1901 other than paragraph 73(iv); and
(b) goods that are forfeited under section 17 of the Spirits Act
1906.
(10) In this section, a reference to completion of proceedings includes a
reference to completion of any appeal process arising from those
proceedings.
(1) If forfeited goods are seized under a seizure warrant or
section 9 of the Crimes Act 1914 and:
(a) before the end of 120 days after the making of a claim for their
return; or
(b) before the end of the period previously specified in a
magistrate’s order under this section;
proceedings of the kind referred to in paragraph 107FF(2)(b) have not been
started, an officer may apply to a magistrate for an order that the goods be
retained.
(2) If the magistrate is satisfied that it is necessary:
(a) that the retention of the goods continue while evidence of the offence
to which the proceedings referred to in paragraph 107FF(2)(b) relate is
assembled; and
(b) that there has been no avoidable delay in assembling that
evidence;
the magistrate may order that the goods be retained for a period specified
in the order.
(3) Before making the application, the officer must:
(a) take reasonable steps to discover who has an interest in the retention
of the goods; and
(b) if it is practicable to do so, notify each person whom the officer
believes to have such an interest of the proposed application.
(1) Despite the disposal or destruction of goods taken to be condemned as
forfeited to the Crown because no claim for their return was made, a person may
apply to a court of competent jurisdiction under this section for
compensation.
(2) A right to compensation exists if:
(a) the goods are not special forfeited goods within the meaning of
section 107FF; and
(b) the goods were not used or otherwise involved in the commission of an
offence; and
(c) the person establishes, to the satisfaction of the court:
(i) that he or she is the rightful owner of the goods; and
(ii) that there were circumstances providing a reasonable excuse for the
failure to claim the goods not later than 30 days after the day the seizure
notice was served.
(3) If a right to compensation exists under subsection (2), the court
must order the payment by the Commonwealth to the person of an amount equal
to:
(a) if the goods have been sold—the proceeds of the sale;
and
(b) if the goods have been destroyed—the market value of the goods
at the time of their destruction.
When goods are, or are taken to be, condemned as forfeited to the Crown,
the title to the goods immediately vests in the Commonwealth to the exclusion of
all other interests in the goods, and the title cannot be called into
question.
(1) If:
(a) goods are seized under a seizure warrant or section 9 of the
Crimes Act 1914; and
(b) the goods are perishable goods; and
(c) the CEO is satisfied that the retention of the goods would constitute
a danger to public health;
the CEO may cause the goods to be dealt with in such manner as he or she
considers appropriate (including the destruction of the goods).
(2) As soon as practicable, but not later than 7 days after the goods
referred to in subsection (1) have been dealt with, the CEO must give or
publish a notice in accordance with subsection (4).
(3) The notice must be in writing and must be served:
(a) personally or by post on the owner of the goods or, if the owner
cannot be identified after reasonable inquiry, on the person in whose possession
or under whose control the goods were when they were seized; or
(b) if no person of the kind referred to in paragraph (a) can be
identified after reasonable inquiry—by publishing a copy of the notice in
a newspaper circulating in the location in which the goods were
seized.
(4) The notice must:
(a) identify the goods; and
(b) state that the goods have been seized under a seizure warrant or
section 9 of the Crimes Act 1914 (as the case may be) and give the
reason for the seizure; and
(c) state that the goods have been dealt with under subsection (1)
and specify the manner in which they have been so dealt with and the reason for
doing so; and
(d) set out the terms of subsection (5).
(5) If goods are dealt with in accordance with subsection (1), the
owner of the goods may bring an action against the Commonwealth in a court of
competent jurisdiction for the recovery of the market value of the goods at the
time they were so dealt with.
(6) A right to recover the market value of the goods at the time they were
dealt with in accordance with subsection (1) exists if:
(a) the goods are not special forfeited goods within the meaning of
section 107FF; and
(b) the goods were not used or otherwise involved in the commission of an
offence; and
(c) the owner of the goods establishes, to the satisfaction of the Court,
that the circumstances for them to be so dealt with did not exist.
(7) If a person establishes a right to recover the market value of the
goods at the time they were dealt with, the Court must order the payment by the
Commonwealth of an amount equal to that value at that time.
(1) This section applies to goods:
(a) that have been seized under a seizure warrant or section 9 of the
Crimes Act 1914; and
(b) that are not taken to be forfeited to the Crown under
section 107FE; and
(c) in respect of which proceedings have not yet been brought by the
Commonwealth under section 107FF.
(2) The owner of the goods may apply to a court of summary jurisdiction
for an order that the goods be released to the owner on provision to the CEO of
security for an amount determined by the court in accordance with
subsection (4).
(3) In determining whether or not to order the release of the goods on
provision of a security, the court may have regard to:
(a) the impact that the continued retention of the goods would have on the
economic interests of third parties; and
(b) any other like matters that the court considers relevant.
(4) For the purposes of this section, the security to be provided in
respect of the goods is security for an amount determined by the court that does
not exceed the sum of:
(a) the market value of the goods at the time when the order is made;
and
(b) the costs incurred for storage of the goods from the time of their
seizure until the time of their release under this section;
reduced by the amount of any duty that has been paid on the
goods.
(5) If the security is given, the CEO is to release the goods to the
applicant.
Either:
(a) a seizure notice under section 107FB; or
(b) a notice under subsection 107FG(3);
posted as a letter addressed to a person at the last address of the person
known to the sender is taken to be properly addressed for the purposes of
section 29 of the Acts Interpretation Act 1901.
All goods seized under a seizure warrant or section 9 of the
Crimes Act 1914 that are taken to be condemned as forfeited to the Crown
under section 107FE or that are condemned under section 107FF shall be
dealt with and disposed of in accordance with the directions of the
CEO.
(1) A person must not engage in conduct if:
(a) the conduct:
(i) destroys, or renders incapable of identification, a document or thing
that is, or may be, evidential material or a forfeited good; or
(ii) renders illegible or indecipherable such a document or thing;
or
(iii) places or conceals on his or her body, or in any clothing worn by
the person, such a document or thing; and
(b) the conduct is engaged in with the intention of preventing it from
being seized by an officer in the exercise of the person’s powers under a
search warrant or a seizure warrant.
Penalty: Imprisonment for 2 years.
(2) In this section:
engage in conduct means:
(a) do an act; or
(b) omit to perform an act.
(1) A function of making an order conferred on a magistrate by
section 107EB or 107FG is conferred on the magistrate in a personal
capacity and not as a court or a member of a court.
(2) Without limiting the generality of subsection (1), an order made
by a magistrate under section 107EB or 107FG has effect only by virtue of
this Act and is not taken, by implication, to be made by a court.
(3) A magistrate performing a function of, or connected with, making an
order under section 107EB or 107FG has the same protection and immunity as
if he or she were performing that function as, or as a member of, a court (being
the court of which the magistrate is a member).
1 Subsection 4(1) (definition of approved
form)
Repeal the definition, substitute:
approved form has the meaning given by section 388-50 in
Schedule 1 to the Taxation Administration Act 1953.
2 Subsection 4(1) (definition of authorised
officer)
Omit “this Act”, substitute “any of the Excise
Acts”.
3 Subsection 4(1) (definition of authorised
officer)
Omit “of Customs”.
4 Subsection 4(1) (definition of
CEO)
Omit “Chief Executive Officer of Customs”, substitute
“Commissioner of Taxation”.
5 Transitional provision—things previously
done by the CEO
Anything that:
(a) was done, under any of the Excise Acts (as defined in subsection 4(1)
of the Excise Act 1901), by the Chief Executive Officer of Customs in the
capacity of the CEO; and
(b) was in force immediately before the commencement of this
item;
is taken, after that commencement, to have been done by the Commissioner of
Taxation in that capacity.
6 Subsection 4(1) (definition of
Collector)
Repeal the definition, substitute:
Collector means:
(a) the CEO; or
(b) in relation to a section of an Excise Act for which a person is an
authorised officer—that authorised officer.
7 Subsection 4(1) (at the end of the definition
of container)
Add:
Note: Container is defined differently in
section 87 and in Division 1A of Part IX.
8 Subsection 4(1) (definition of diesel fuel
rebate)
After “means”, insert “(except in paragraph
120(1)(vd))”.
9 Subsection 4(1)
Insert:
diesel fuel rebate Customs provisions means section 164,
164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6)
of the Customs Act 1901.
10 Subsection 4(1)
Insert:
excise place means:
(a) a factory; or
(b) an approved place; or
(c) the premises specified in a producer licence or dealer
licence.
11 Subsection 4(1)
Insert:
Industry Minister means the Minister for Industry, Science
and Resources.
12 Subsection 4(1) (definition of
Officer)
Repeal the definition, substitute:
officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the
Taxation Administration Act 1953).
13 Transitional provision—officers of
Customs
A person who, immediately before the commencement of this item:
(a) was an officer of Customs within the meaning of the Excise Act
1901; and
(b) held a position under which he or she exercised powers or performed
functions under that Act;
is taken, immediately after that commencement, to be an officer for the
purposes of that Act.
14 Subsection 4(1) (definition of Officer of
Customs)
Repeal the definition.
15 Subsection 4(2)
Omit “an officer of police or”.
16 Section 4AA
Repeal the section.
17 Transitional provision—previously
approved forms
Any form that, immediately before the commencement of this item, was a form
approved under section 4AA of the Excise Act 1901 is taken, after
that commencement, to be a form approved as mentioned in section 388-50 in
Schedule 1 to the Taxation Administration Act 1953.
18 Section 7
Omit “Chief Executive Officer of Customs”, substitute
“CEO”.
19 Subsection 8(1)
Omit “of Customs”.
20 Sections 12A and 13
Repeal the sections.
21 Section 16
Omit “Customs” (wherever occurring), substitute
“CEO”.
22 Transitional provision—Customs
securities
Any securities taken under section 16 of the Excise Act 1901
that the Australian Customs Service held on the Commonwealth’s behalf
immediately before the commencement of this item are taken, after that
commencement, to be held by the CEO on the Commonwealth’s
behalf.
23 At the end of
section 16
Add:
Note: Authorities given under section 114C of the
Customs Act 1901 can be subject to conditions relating to securities
under this section: see also section 61AB of this Act.
24 Section 19
Omit “Customs securities”, substitute “securities taken
for compliance with the Excise Acts”.
25 Section 21
Omit “Customs”.
Note: The heading to section 21 is altered by omitting
“Customs”.
26 Section 22
Omit “Customs”.
Note: The heading to section 22 is altered by omitting
“Customs”.
27 Section 24
After “control of the Customs”, insert “or the
CEO’s control”.
28 Section 47
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
29 Section 49
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
30 Section 51
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
31 Section 52
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
32 Paragraph 58(1A)(d)
Omit “Customs”, substitute “CEO”.
33 Subsection 58(1B)
Omit “any Customs control”, substitute “the CEO’s
control”.
34 Subsection 59A(8)
Omit “Customs”, substitute “CEO”.
35 Subsection 60(1)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
36 Paragraph 60(1A)(a)
Omit “the control of Customs”, substitute “the
CEO’s control”.
37 Paragraph 60(1B)(a)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
38 Subsections 61(1), (2) and
(3)
Omit “the control of Customs” (wherever occurring), substitute
“the CEO’s control”.
Note: The heading to section 61 is replaced by the
heading “Control of excisable goods”.
39 Subsection 61AA(1)
Omit “paragraph 30(d)”, substitute “paragraph
30(1)(d)”.
40 Section 61AB
Omit “granted”, substitute “given”.
41 At the end of
section 61AB
Add:
Note: If an authority under section 114C of the
Customs Act 1901 is subject to a condition that any security required
under section 16 of this Act be given, the authority is taken not to have
been given until the security is given: see subsection 114C(5) of the Customs
Act 1901.
42 Subsections 61A(1) and
(2)
Omit “the control of the Customs” (wherever occurring),
substitute “the CEO’s control”.
Note: The heading to section 61A is replaced by the
heading “Permission to remove goods that are subject to CEO’s
control”.
43 Subsection 61B(1)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
44 Subsection 61C(1)
Omit “the control of the Customs” (wherever occurring),
substitute “the CEO’s control”.
45 Subsection 61C(5)
Omit “Customs”, substitute “CEO”.
46 Subsection 61D(2)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
47 Subsection 61D(11)
Omit “$5,000”, substitute “50 penalty
units”.
48 At the end of subsection
61D(11)
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
49 Subsection 61E(1)
Insert:
officer of Customs means a person:
(a) employed in the Customs; or
(b) authorised in writing by the Chief Executive Officer of Customs under
the Customs Act 1901 to perform all of the functions of an officer of
Customs.
50 Subsection 61E(5)
Omit “Customs Acts”, substitute “Excise
Acts”.
51 Subsection 61E(10)
Omit “$5,000”, substitute “50 penalty
units”.
52 At the end of subsection
61E(10)
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
53 Section 64
Omit “the control of the Customs”, substitute “the
CEO’s control”.
54 Section 70
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
55 Section 76
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
56 Subsection 77B(3)
Omit “the Customs”, substitute “an
officer”.
57 Section 77C
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
58 Section 77E
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
59 Paragraph 78AAAA(2)(a)
Omit “Minister for Primary Industries and Energy”, substitute
“Industry Minister”.
60 Subsection 78AAAA(5)
Omit “Minister for Primary Industries and Energy”, substitute
“Industry Minister”.
61 Subsection 78AA(1)
Omit “, to the Regional Director for a State or
Territory”.
62 Paragraph 78AC(1)(b)
Omit “78A”, substitute “78AE”.
63 At the end of subsection
78AD(14)
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
64 Subsection 78AD(15)
After “120(1)(vc)”, insert “, (vd)”.
65 Paragraph 78AE(4)(a)
Omit “Customs”, substitute “an authorised
officer”.
66 Paragraph 78AE(6)(b)
Omit all the words after “applicant that”, substitute “he
or she may object against the amended assessment in the manner set out in
Part IVC of the Taxation Administration Act 1953”.
67 Subsection 78AG(3)
Omit “made application under subsection 162C(1) for review of”,
substitute “objected under subsection 162C(1) against”.
68 Paragraph 78AG(3)(a)
Omit all the words after “pending”, substitute:
the final determination:
(i) by the CEO; or
(ii) by the Administrative Appeals Tribunal on review from the CEO’s
decision; or
(iii) by a Court on appeal from the Tribunal;
of the objection; and
69 Subparagraph
78AG(3)(a)(ii)
Omit “Administrative Appeals Tribunal”, substitute
“Administrative Review Tribunal”.
70 Paragraph 78AG(3)(b)
After “determination of the”, insert
“CEO,”.
71 Section 83
Repeal the section.
72 Subsection 87(1)
Omit “Excise place”, substitute “excise
place”.
Note: The heading to section 87 is altered by omitting
“Excise place” and substituting “excise
place”.
73 Paragraph 87(1)(b)
Omit “Excise place”, substitute “excise
place”.
74 Subparagraph
87(1)(b)(ii)
Omit “the control of Customs”, substitute “the
CEO’s control”.
75 Paragraph 87(3)(b)
Omit “Excise place”, substitute “excise
place”.
76 Subsection 87(6) (definition of Excise
place)
Repeal the definition.
77 Section 91
Omit “the control of the Customs”, substitute “the
CEO’s control”.
78 Section 92
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
79 Subsections 100(1) and
(2)
Omit “officer of Customs or police”, substitute “officer
or police officer”.
80 Subsection 104(1)
Omit “officer of Customs or police”, substitute “officer
or police officer”.
81 Subsection 104(1)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
82 Section 106
Omit “the control of the Customs”, substitute “the
CEO’s control”.
83 Section 107
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
84 Section 109
Omit “his or her attorney or agent”, substitute “, or the
plaintiff’s attorney or agent,”.
85 Section 112
Omit “his or her attorney or agent”, substitute “, or the
plaintiff’s attorney or agent,”.
86 Paragraph 116(1)(d)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
87 Section 118
Omit “$5,000”, substitute “50 penalty
units”.
88 At the end of
section 118
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
89 After paragraph
120(1)(vc)
Insert:
(vd) knowingly or recklessly obtain or retain diesel fuel rebate to which
the person is not entitled under section 164 of the Customs Act
1901;
90 Paragraph 120(2)(a)
Omit “$1,000”, substitute “10 penalty
units”.
91 Subparagraph
120(2)(b)(ii)
Omit “$50,000”, substitute “500 penalty
units”.
92 Paragraph 120(2)(d)
Omit “$5,000”, substitute “50 penalty
units”.
93 At the end of subsection
120(2)
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
94 Subsections 120(3) and
(4)
Omit “$5,000”, substitute “50 penalty
units”.
95 Paragraph 124(1)(f)
Omit “$5,000”, substitute “50 penalty
units”.
96 Paragraph 124(1)(g)
Omit “$1,000”, substitute “10 penalty
units”.
97 Subsection 124(2)
Omit “$2,000”, substitute “20 penalty
units”.
98 At the end of
section 124
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
99 Section 133
Repeal the section, substitute:
Excise prosecutions are proceedings by the CEO:
(a) for the recovery of penalties under any Excise Act; or
(b) for the recovery of pecuniary penalties under the Customs Act
1901 for contraventions relating to diesel fuel rebate Customs provisions;
or
(c) for the condemnation of goods seized as forfeited.
100 Subsection 134(2)
Omit “$40,000” (wherever occurring), substitute “400
penalty units”.
101 Subsection 134(4)
Omit “$20,000” (wherever occurring), substitute “200
penalty units”.
102 At the end of
section 134
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
103 Section 148
Omit “the control of the Customs”, substitute “the
CEO’s control”.
104 Section 150
Omit “Customs”, substitute “CEO”.
105 Before
section 159A
Insert:
(1) This section restricts what a person (the entrusted
person) may do with protected information, or protected documents, that
the person has obtained in the course of official employment.
(2) The entrusted person:
(a) must not make a record of protected information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not in accordance with
subsection (3).
Penalty: Imprisonment for 2 years or 500 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
(3) It is not an offence against subsection (2) if any of the
following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of an excise
law;
(b) the recording or disclosure happens in the course of the performance
of the duties of the entrusted person’s official employment;
(c) the entrusted person is the Commissioner or a Deputy Commissioner and
the disclosure is to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905; or
(iii) another person for the purpose of that other person carrying out
functions under a taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings
under a taxation law;
(d) the disclosure is by a person authorised by the Commissioner or a
Deputy Commissioner to disclose the information and the disclosure is
to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905; or
(iii) another person for the purpose of that other person carrying out
functions under a taxation law.
(4) Subsection (3) does not authorise the disclosure of information
to a Minister.
(5) Unless it is necessary for the purposes of an excise law, the
entrusted person is not to be required:
(a) to produce any protected document to a court; or
(b) to disclose protected information to a court.
(6) In this section:
Customs diesel fuel rebate provision means:
(a) section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or
240A, or subsection 273GAA(6), of the Customs Act 1901; or
(b) any regulation made under the Customs Act 1901 for the purposes
of a provision referred to in paragraph (a).
disclose means divulge or communicate.
excise law means:
(a) any Excise Act; or
(b) the Fuel (Penalty Surcharges) Administration Act 1997, and any
regulations made under that Act; or
(c) the Customs diesel fuel rebate provisions.
official employment means:
(a) appointment or employment by the Commonwealth, or the performance of
services for the Commonwealth; or
(b) the exercise of powers or performance of functions under a delegation
by the Commissioner.
protected document means any document made or given under, or
for the purposes of, an excise law.
protected information means information that meets all the
following conditions:
(a) it relates to the affairs of a person other than the entrusted
person;
(b) it was obtained by the entrusted person, or by any other person, in
the course of official employment;
(c) it was disclosed or obtained under an excise law.
State or Territory officer means a person holding an office
prescribed for the purposes of this definition.
106 Subparagraph
159(3)(c)(iv)
Omit “Administrative Appeals Tribunal”, substitute
“Tribunal”.
107 Section 161
Repeal the section.
108 Subsection 162C(1)
Omit all the words before paragraph (ca), substitute “A person
who is dissatisfied with a decision that applies to the person may object
against the decision, in the manner set out in Part IVC of the Taxation
Administration Act 1953, if the decision is one of the
following:”.
109 Subsection 162C(1A)
Repeal the subsection.
110 Subsection 162C(2)
Repeal the subsection, substitute:
(2) If:
(a) a dispute referred to in section 154 has arisen; and
(b) the owner of the goods relating to the dispute has, under that
section, deposited the amount of duty demanded by the Collector;
a person who is dissatisfied with the Collector’s decision to demand
the amount may object against the decision, in the manner set out in
Part IVC of the Taxation Administration Act 1953.
111 Subsection 162C(3)
Omit “An application may not be made under subsection (2) unless
the application is made”, substitute “A person is not to object
under subsection (2) except”.
112 Subsection 162C(4)
Omit “made an application”, substitute
“objected”.
113 Transitional provision—existing
applications
The amendments of section 162C of the Excise Act 1901 made by
items 108 to 112 of this Schedule does not affect the consideration of any
application made under section 162C of that Act before the commencement of
this item.
114 Section 163
Omit “of Customs”.
115 Part XV (heading)
Repeal the heading, substitute:
116 Subsection 163A(1) (definition of
by-law)
Repeal the definition.
117 Transitional provision—Departmental
by-laws
Any Departmental by-laws that were, immediately before the commencement of
this item, in force under the Excise Act 1901, continue in force,
immediately after that commencement, as if they were by-laws.
118 Section 164
Omit “$250”, substitute “3 penalty
units”.
119 At the end of
section 164
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
120 Paragraphs 165A(1)(b) and
(2)(b)
Omit “Minister for Primary Industries and Energy”, substitute
“Industry Minister”.
121 Subsections 165A(3) and
(4)
Omit “Minister for Primary Industries and Energy”, substitute
“Industry Minister”.
122 Schedule I
Omit “Security to the Customs”, substitute
“Security under the Excise Act 1901”.
123 Schedule I
Omit “the Customs of the Commonwealth of Australia”, substitute
“the CEO (as defined in that Act)”.
1 Subsection 4(1) (definition of authorised
officer)
After “this Act”, insert “(other than a diesel fuel
rebate provision)”.
2 Subsection 4(1)
Insert:
authorised taxation officer, in relation to a section of this
Act, means a taxation officer authorised in writing by the Commissioner to
exercise the powers or perform the functions of an authorised taxation officer
under that section.
3 Subsection 4(1) (definition of By
authority)
Repeal the definition, substitute:
by authority means:
(a) in relation to a provision of this Act that is not a diesel fuel
rebate provision—by the authority of the officer of Customs doing duty in
the matter in relation to which the expression is used; or
(b) in relation to a diesel fuel rebate provision—by the authority
of the taxation officer doing duty in the matter in relation to which the
expression is used.
4 Subsection 4(1)
Insert:
Commissioner means the Commissioner of Taxation.
5 Subsection 4(1)
Insert:
diesel fuel rebate provision means section 164, 164A,
164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection
273GAA(6).
6 Subsection 4(1) (paragraphs (c) and (d)
of the definition of Officer of Customs)
After “a Customs Act”, insert “(other than a diesel fuel
rebate provision)”.
7 Subsection 4(1)
Insert:
taxation officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined in
section 2 of the Taxation Administration Act 1953).
8 After subsection 4A(1)
Insert:
(1AA) However, if an approved form is to be used in connection with the
diesel fuel rebate, then the reference to the approved form has the meaning
given by section 388-50 in Schedule 1 to the Taxation
Administration Act 1953.
9 Transitional provision—previously
approved forms
Any form that:
(a) immediately before the commencement of this item, was a form approved
under section 4A of the Customs Act 1901; and
(b) before that commencement, was used in connection with the diesel fuel
rebate;
is taken, after that commencement, to be a form approved as mentioned in
section 388-50 in Schedule 1 to the Taxation Administration Act
1953.
10 Section 7
Repeal the section, substitute:
(1) The Chief Executive Officer of Customs has the general administration
of this Act (other than the diesel fuel rebate provisions).
(2) The Commissioner of Taxation has the general administration of the
diesel fuel rebate provisions.
11 After subsection 9(1)
Insert:
(1A) The Minister may, by signed instrument, delegate to an officer within
the meaning of the Excise Act 1901, all or any of the functions and
powers of the Minister under the diesel fuel rebate provisions.
12 Paragraph 30(1)(d)
Omit “Customs control”, substitute “the
Commissioner’s control”.
13 After subsection 114C(3)
Insert:
(3A) An authority under this section to deal with goods may be expressed
to be subject to a condition that any security required under section 16 of
the Excise Act 1901 be given.
14 After subsection 114C(4)
Insert:
(5) Where an authority under this section to deal with goods is expressed
to be subject to a condition that any security required under section 16 of
the Excise Act 1901 be given, the authority is taken not to have been
given until the security has been given.
15 Subsection 114D(2)
Omit “paragraph 30(d)”, substitute “paragraph
30(1)(d)”.
16 Paragraph 114D(2)(a)
Omit “Customs control”, substitute “the
Commissioner’s control”.
17 Subsection 164(1)
Omit “him”, substitute “the person”.
18 Paragraphs 164(1A)(d) and
(e)
Omit “an officer”, substitute “a taxation
officer”.
19 Subsection 164(1B)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
20 Paragraph 164(1D)(d)
Omit “authorised officer”, substitute “authorised
taxation officer”.
21 Subsection 164(1E)
Omit “CEO”, substitute “Commissioner”.
22 Subsection 164(1E)
Omit “CEO’s”, substitute
“Commissioner’s”.
23 Subsection 164(1F)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
24 Subsection 164(1G)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
25 Subsection 164(3)
Omit “a Collector”, substitute “the
Commissioner”.
26 Subsection 164(4)
Omit “A Collector”, substitute “The
Commissioner”.
27 Subsection 164(4B)
Omit “CEO”, substitute “Commissioner”.
28 Subsection 164(4B)
(note)
Omit “CEO’s”, substitute
“Commissioner’s”.
29 Subsection 164(5AA)
Omit “a Collector”, substitute “the
Commissioner”.
30 Subsection 164A(1)
Omit “CEO, to the Regional Director for a State or Territory or to an
officer”, substitute “Commissioner or to a taxation
officer”.
31 Subsection 164AA(1)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
32 Paragraph 164AA(2)(a)
Omit “CEO’s”, substitute
“Commissioner’s”.
33 Paragraph 164AA(3)(b)
Omit “an officer”, substitute “a taxation
officer”.
34 Subsection 164AA(4)
Omit “CEO”, substitute “Commissioner”.
35 Subsection 164AA(5)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
36 Paragraph 164AA(6)(a)
Omit “CEO”, substitute “Commissioner”.
37 Paragraph 164AA(6)(b)
Omit “an officer”, substitute “a taxation
officer”.
38 Subsection 164AA(7)
Omit “CEO”, substitute “Commissioner”.
39 Subparagraphs 164AA(7)(b)(i) and
(ii)
Omit “CEO”, substitute “Commissioner”.
40 Paragraphs 164AA(8)(a), (9)(a) and (c) and
164AB(1)(a)
Omit “CEO”, substitute “Commissioner”.
41 Paragraph 164AB(1)(a)
Omit “an officer”, substitute “a taxation
officer”.
42 Paragraph 164AB(1)(b)
Omit “CEO”, substitute “Commissioner”.
43 Paragraph 164AB(1)(c)
Omit “CEO’s”, substitute
“Commissioner’s”.
44 Subsection 164AC(1)
Omit “CEO”, substitute “Commissioner”.
45 Paragraph 164AC(1)(b)
Omit “authorised officer”, substitute “authorised
taxation officer”.
46 Subsection 164AC(2)
Omit “authorised officer”, substitute “authorised
taxation officer”.
47 Paragraphs 164AC(2)(a) and
(c)
Omit “authorised officer”, substitute “authorised
taxation officer”.
48 Subsection 164AC(3)
Omit “authorised officers”, substitute “authorised
taxation officers”.
49 Paragraphs 164AC(3)(a), (b) and
(c)
Omit “authorised officer” (wherever occurring), substitute
“authorised taxation officer”.
50 Subsection 164AC(4)
Omit “authorised officer”, substitute “authorised
taxation officer”.
51 Paragraph 164AC(4)(b)
Omit “authorised officer”, substitute “authorised
taxation officer”.
52 Subsection 164AC(5)
Omit “authorised officer”, substitute “authorised
taxation officer”.
53 Paragraph 164AC(5)(b)
Omit “authorised officer”, substitute “authorised
taxation officer”.
54 Subsection 164AC(6)
Omit “authorised officer”, substitute “authorised
taxation officer”.
55 Paragraph 164AC(6)(b)
Omit “authorised person”, substitute “authorised taxation
officer”.
56 Subsection 164AC(7)
Omit “authorised officer”, substitute “authorised
taxation officer”.
57 Subsection 164AC(10)
Omit “authorised officer’s”, substitute “authorised
taxation officer’s”.
58 Subsection 164AC(11)
Omit “CEO”, substitute “Commissioner”.
59 Subsection 164AC(13)
Omit “authorised officer” (wherever occurring), substitute
“authorised taxation officer”.
60 Subsection 164AC(14)
Omit “authorised officer”, substitute “authorised
taxation officer”.
61 Subsection 164AC(15)
Omit “paragraph 234(1)(c) or (d)”, substitute “paragraph
234(1)(d), or paragraph 120(1)(vd) of the Excise Act
1901”.
62 Subsection 164AC(16)
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
63 Subsections 164AD(1) and
(2)
Omit “CEO”, substitute “Commissioner”.
Note: The heading to section 164AD is altered by
omitting “CEO” and substituting
“Commissioner”.
64 Paragraph 164AD(2)(a)
Omit “an officer”, substitute “a taxation
officer”.
65 Paragraph 164AD(2)(b)
Omit “CEO”, substitute “Commissioner”.
66 Subsection 164AD(3)
Omit “CEO”, substitute “Commissioner”.
67 Subparagraph
164AD(3)(a)(i)
Omit “an officer”, substitute “a taxation
officer”.
68 Subparagraphs 164AD(3)(a)(i) and
(ii)
Omit “CEO”, substitute “Commissioner”.
69 Paragraph 164AD(3)(b)
Omit “CEO”, substitute “Commissioner”.
70 Subsection 164AD(4)
Omit “CEO”, substitute “Commissioner”.
71 Paragraph 164AD(4)(a)
Omit “Customs”, substitute “an authorised taxation
officer”.
72 Paragraph 164AD(4)(b)
Omit “CEO”, substitute “Commissioner”.
73 Paragraph 164AD(5)(b)
Omit “CEO”, substitute “Commissioner”.
74 Subsection 164AD(5)
Omit “CEO”, substitute “Commissioner”.
75 Subsection 164AD(6)
Omit “CEO”, substitute “Commissioner”.
76 Paragraphs 164AD(6)(a) and
(b)
Omit “CEO”, substitute “Commissioner”.
77 Paragraph 164AD(6)(b)
Omit all the words after “applicant that”, substitute “he
or she may object against the amended assessment in the manner set out in
Part IVC of the Taxation Administration Act 1953”.
78 Subsection 164AD(8)
Omit “CEO”, substitute “Commissioner”.
79 Section 164AE
Omit “CEO” (wherever occurring), substitute
“Commissioner”.
Note: The heading to section 164AE is altered by
omitting “CEO’s” and substituting
“Commissioner’s”.
80 Subsections 164AF(1), (2) and
(3)
Omit “CEO”, substitute “Commissioner”.
81 Subsection 164AF(3)
Omit “made application under subsection 273GA(1) for review
of”, substitute “objected under section 273JB
against”.
82 Paragraph 164AF(3)(a)
Omit all the words after “pending”, substitute:
the final determination:
(i) by the Commissioner; or
(ii) by the Administrative Appeals Tribunal on review from the
Commissioner’s decision; or
(iii) by a Court on appeal from the Tribunal;
of the objection; and
83 Subparagraph
164AF(3)(a)(ii)
Omit “Administrative Appeals Tribunal”, substitute
“Administrative Review Tribunal”.
84 Paragraph 164AF(3)(b)
After “determination of the”, insert
“Commissioner,”.
85 Subsection 183UA(1) (paragraph (c) of
the definition of authorised person)
Omit “paragraphs (b), (c), (d), (e) and (f)”, substitute
“paragraph (c)”.
86 Subsection 183UA(1) (paragraph (b) of
the definition of forfeited goods)
Repeal the paragraph.
87 Subsection 183UA(1) (paragraph (c) of
the definition of forfeited goods)
Omit “; or”, substitute “.”.
88 Subsection 183UA(1) (paragraphs (d), (e)
and (f) of the definition of forfeited goods)
Repeal the paragraphs.
89 Subsection 183UA(1) (definition of
offence)
Repeal the definition, substitute:
offence means:
(a) an offence against this Act (other than an offence relating to diesel
fuel rebate); or
(b) an offence against the Commerce (Trade Descriptions) Act
1905.
90 Transitional provision—matters already
the subject of action under Part XII
The amendments of subsection 183UA(1) of the Customs Act 1901 made
by items 85 to 89 of this Schedule do not apply, after the commencement of
this item, to anything done under Part XII of that Act that relates to a
matter in relation to which anything had already been done, before that
commencement, under that Part.
91 Subsection 198(8)
Omit “or Excise”.
92 Subsection 205D(9) (definition of special
forfeited goods)
Repeal the definition, substitute:
special forfeited goods includes goods that are forfeited
under section 7, 10, 11 or 13 of the Commerce (Trade Descriptions) Act
1905.
93 Paragraph 234(1)(c)
Repeal the paragraph.
94 Paragraph 240A(4)(b)
Omit “CEO”, substitute “Commissioner”.
95 Section 244
Repeal the section, substitute:
Customs prosecutions are proceedings by the
Customs:
(a) for the recovery of penalties under this Act, other than:
(i) pecuniary penalties referred to in section 243B; or
(ii) pecuniary penalties for contraventions relating to diesel fuel rebate
provisions; or
(b) for the condemnation of ships, aircraft or goods seized as
forfeited.
96 Transitional provision—existing Customs
prosecutions
The amendment of section 244 of the Customs Act 1901 made by
item 95 of this Schedule does not apply to any Customs prosecution
instituted before the commencement of this item.
97 Subsection 273GAA(6)
Omit “a Collector”, substitute “the
Commissioner”.
98 Subsection 273GAA(6)
Omit “he”, substitute “the Commissioner”.
99 Paragraphs 273GA(1)(ha), (hb), (hba) and
(hc)
Repeal the paragraphs.
100 Transitional provision—existing
applications
The amendment of section 273GA of the Customs Act 1901 made by
item 99 of this Schedule does not affect the consideration of any
application made under section 273GA of that Act before the commencement of
this item.
101 After
section 273JA
Insert:
(1) A person who is dissatisfied with a decision that applies to the
person may object against the decision, in the manner set out in Part IVC
of the Taxation Administration Act 1953, if the decision is one of the
following:
(a) a decision of the Commissioner under section 164 refusing to pay
a rebate;
(b) a decision of the Commissioner under subsection 164(1G) that the
Commissioner is satisfied of the matter referred to in that
subsection;
(c) a decision by the Commissioner not to amend an assessment when
subparagraph 164AD(3)(a)(i) applies (in the case where an applicant has notified
a taxation officer doing duty in relation to diesel fuel rebate of an error, or
errors, in accordance with paragraph 164AB(1)(a));
(d) a decision of the Commissioner under section 164AD to amend the
assessment of a person’s rebate entitlement (other than such a decision
that is made in conjunction with the issuing by the Commissioner of a notice
under section 164AA in respect of that rebate entitlement).
(2) In subsection (1), decision has the same meaning as
in the Administrative Appeals Tribunal Act 1975.
102 Transitional provision—existing
applications
The amendment of the Customs Act 1901 made by item 101 of this
Schedule does not apply to a decision in relation to which an application was
made under section 273GA of that Act before the commencement of this
item.
103 Subsection 273JB(2)
Omit “Administrative Appeals Tribunal Act 1975”,
substitute “Administrative Review Tribunal Act
2000”.
1 Section 3
Omit “Chief Executive Officer of Customs”, substitute
“CEO”.
2 Subsection 6(1) (definition of
CEO)
Omit “Chief Executive Officer of Customs”, substitute
“Commissioner of Taxation”.
3 Subsection 6(1) (definition of
Collector)
Omit “Customs Act 1901”, substitute “Excise Act
1901”.
4 Subsection 6(1) (definition of Officer
or Officer of Customs)
Repeal the definition, substitute:
officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the
Taxation Administration Act 1953).
5 Transitional provision—officers of
Customs
A person who, immediately before the commencement of this item:
(a) was an officer of Customs within the meaning of the Distillation
Act 1901; and
(b) held a position under which he or she exercised powers or performed
functions under that Act;
is taken, immediately after that commencement, to be an officer for the
purposes of that Act.
6 Subsection 8(1)
Omit “, XIII”.
7 Subsection 8(1)
Omit “sections 162A and 162B”, substitute
“section 162B”.
8 Section 10 (penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
9 Subsection 11(1)
Omit “he”, substitute “the person”.
10 Subsection 11(1)
Omit “his”, substitute “his or her”.
11 Section 12
Omit “he”, substitute “the person”.
12 Section 12
Omit “him”, substitute “the person”.
13 Section 12
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
14 Section 30
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
15 Section 31
Repeal the section.
16 Section 33
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
17 Section 34
Omit “his”, substitute “the
distiller’s”.
18 Section 34
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
19 Section 35
Repeal the section.
20 Section 36
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
21 Sections 37 and 38
Omit “his” (wherever occurring), substitute “the
distiller’s”.
22 Sections 40 and 44
Repeal the sections.
23 Subsection 50(1)
Omit “he”, substitute “the Collector”.
24 Subsection 50(2)
Omit “he”, substitute “he or she”.
25 Subsection 50(3)
Omit “he”, substitute “the distiller”.
26 Section 50A
Repeal the section.
27 Section 51
Omit “he”, substitute “the officer”.
28 Section 52
Repeal the section.
29 Section 54
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
30 Sections 55 and 56
Repeal the sections.
31 Section 57
Omit “the control of the Customs”, substitute “the
CEO’s control”.
Note: The heading to section 57 is replaced by the
heading “Control of spirits”.
32 Section 57
(penalty)
Repeal the penalty, substitute:
Penalty: 200 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
33 Paragraph 57A(a)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
34 Section 58
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
35 Subsection 59(2)
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
36 Section 59B
Repeal the section.
37 Section 62
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
38 Section 69
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
39 Section 71
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
40 Subsection 73A(1)
Omit “his” (wherever occurring), substitute “his or
her”.
41 Subsection 73A(1)
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
42 Subsection 73A(2)
Repeal the subsection, substitute:
(2) A distiller or a vigneron must not, without permission, possess, or
have the custody or control of, any still except at the distillery, or at the
premises to which the vigneron’s licence relates, as the case may
be.
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
43 Paragraph 74(4)
Omit “have upon his premises or in his custody or under his
control”, substitute “have on the person’s premises, or in the
custody, or under the control, of the person,”.
44 Paragraph 74(8)
Omit “his”, substitute “his or her”.
45 Section 74
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
46 Sections 76 and 77
Repeal the sections.
47 Section 77A
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
48 Section 81
Repeal the section.
49 Subsection 82(1)
Omit “he”, substitute “the Collector”.
50 Subsection 82(1)
Omit “collector”, substitute “Collector”.
51 Subsection 82B(1)
Repeal the subsection, substitute:
(1) A person who is dissatisfied with a decision that applies to the
person may object against the decision, in the manner set out in Part IVC
of the Taxation Administration Act 1953, if the decision is one of the
following:
(a) a decision of the Collector under section 20, 22, or 23;
or
(b) a cancellation of a licence by the CEO under
section 24.
52 Transitional provision—existing
applications
The amendment of section 82B of the Distillation Act 1901 made
by item 49 of this Schedule does not apply to a decision in relation to
which an application was made under section 82B of that Act before the
commencement of this item.
53 Subsection 82B(1A)
Repeal the subsection.
1 Section 2A
Omit “Chief Executive Officer of Customs”, substitute
“CEO”.
2 Subsection 3(1) (definition of Article of
food or drink)
Omit “by man”, substitute “by humans”.
3 Subsection 3(1)
Insert:
CEO means the Commissioner of Taxation.
4 Subsection 3(1) (definition of
Collector and Collector of Customs)
Repeal the definition, substitute:
Collector has the same meaning as in the Excise Act
1901.
5 Subsection 3(1) (definition of
Medicines)
Omit “Departmental By-laws”, substitute
“by-laws”.
6 Subsection 3(1) (definition of Illicit
Methylated Spirits)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
7 Subsection 3(1) (definition of Officer
or Officer of Customs)
Repeal the definition, substitute:
officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the
Taxation Administration Act 1953).
8 Transitional provision—officers of
Customs
A person who, immediately before the commencement of this item:
(a) was an officer of Customs within the meaning of the Spirits Act
1906; and
(b) held a position under which he or she exercised powers or performed
functions under that Act;
is taken, immediately after that commencement, to be an officer for the
purposes of that Act.
9 Section 4
Omit “XI, XII, XIII, XIV and XV of the Customs Act
1901”, substitute “II, V, VI, VIII, IX, X, XI, XII and XIV of
the Excise Act 1901”.
Note: The heading to section 4 is altered by omitting
“Customs” and substituting
“Excise”.
10 Subsection 7(2)
Repeal the subsection.
Note: The heading to section 7 is altered by omitting
“and marking”.
11 Section 9 (penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
12 Section 11
Omit “of Customs”.
13 Section 12
Omit “the control of the Customs”, substitute “the
CEO’s control”.
14 Section 13
Repeal the section.
15 Subsection 14(3)
Repeal the subsection.
16 Subsection 14(4)
Omit “the control of the Customs”, substitute “the
CEO’s control”.
17 Section 15
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
18 Paragraphs 16(1)(a) and
(b)
Omit “his”, substitute “his or her”.
19 Subsection 16(1)
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
20 Subsection 16(2)
Omit “he”, substitute “he or she”.
21 Subsection 16(2)
Omit “his”, substitute “his or her”.
22 Section 19
Repeal the section.
23 Subsection 20(1)
Omit “of Customs”.
24 Subsection 20(2)
Repeal the subsection, substitute:
(2) A person who is dissatisfied with a decision of a Collector under
subsection (1) that applies to the person may object against the decision
in the manner set out in Part IVC of the Taxation Administration Act
1953.
25 Transitional provision—existing
applications
The amendment of section 20 of the Spirits Act 1906 made by
item 24 of this Schedule does not apply to a decision in relation to which
an application was made under section 20 of that Act before the
commencement of this item.
26 Subsection 20(2A)
Repeal the subsection.
27 Section 21
Repeal the section.
28 Subsections 22(4) and
(5)
Repeal the subsections.
29 Section 23
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
30 Paragraph 26(g)
Omit “One hundred dollars”, substitute “1 penalty
unit”.
31 At the end of
section 26
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
32 Schedule
Repeal the Schedule.
1 Section 2A
Omit “Chief Executive Officer of Customs”, substitute
“CEO”.
2 Section 4 (definition of
CEO)
Omit “Chief Executive Officer of Customs”, substitute
“Commissioner of Taxation”.
3 Section 4 (definition of
Collector)
Omit “Customs Act 1901”, substitute “Excise Act
1901”.
4 Section 4 (definition of
officer)
Repeal the definition, substitute:
officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the
Taxation Administration Act 1953).
5 Transitional
provision—officers
A person who, immediately before the commencement of this item:
(a) was an officer within the meaning of the Coal Excise Act 1949;
and
(b) held a position under which he or she exercised powers or performed
functions under that Act;
is taken, immediately after that commencement, to be an officer for the
purposes of that Act.
6 Paragraph 5(a)
Omit “sections 14, 15 and 23”, substitute
“section 15”.
7 Paragraph 5(b)
After “87,”, insert “87AA,”.
8 Paragraph 5(c)
After “and 117”, insert “to 117I”.
9 Section 7
Omit “he”, substitute “the person”
10 Section 7 (penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
11 Section 12
Omit “he”, substitute “he or she”.
12 Section 18
Omit “his”, substitute “the
producer’s”.
13 Section 18
(penalty)
Repeal the penalty, substitute:
Penalty: 50 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
14 Sections 20 and 21
(penalties)
Repeal the penalties, substitute:
Penalty: 10 penalty units.
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
15 Section 22
(penalty)
Repeal the penalty, substitute:
Penalty: 20 penalty units
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
16 Section 23
Omit “him”, substitute “the producer”.
17 Subsection 24(1)
Repeal the penalty, substitute:
Penalty: 50 penalty units
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
18 Subsections 25(2) and
(3)
Repeal the subsections.
19 Section 26
Omit “the control of the Customs”, substitute “the
CEO’s control”.
20 Section 27A
Repeal the section, substitute:
(1) A person who is dissatisfied with a decision that applies to the
person may object against the decision, in the manner set out in Part IVC
of the Taxation Administration Act 1953, if the decision is one of the
following:
(a) a determination of the Collector under section 10;
(b) a decision of the Collector under section 12, 14, 15 or 16;
or
(c) a decision of the CEO under section 17.
(1A) In subsection (1), decision has the same meaning
as in the Administrative Appeals Tribunal Act 1975.
21 Transitional provision—existing
applications
The amendment of the Coal Excise Act 1949 made by item 20 of
this Schedule does not apply to a decision in relation to which an application
was made under section 27A of that Act before the commencement of this
item.
22 Subsection 27A(1A)
Omit “Administrative Appeals Tribunal Act 1975”,
substitute “Administrative Review Tribunal Act
2000”.
23 Subsection 27A(2)
Repeal the subsection.
24 Section 28
Omit “$200”, substitute “2 penalty
units”.
25 At the end of
section 28
Add:
Note: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
Customs Administration Act
1985
1 Section 3 (definition of law of
customs or excise)
Repeal the definition, substitute:
law of customs means:
(a) this Act; or
(b) any other Act of which the CEO has the general administration;
or
(c) if the CEO has the general administration of a particular provision or
provisions only of an Act—that provision or those provisions; or
(d) if the CEO has the general administration of an Act, or of a
particular provision or provisions of an Act, only in so far as that Act, or
that provision or those provisions, relates or relate to a particular matter or
matters—that Act, or that provision or those provisions, in so far as that
Act, or that provision or those provisions, relates or relate to that matter or
those matters; or
(e) any instrument (including rules, regulations, by-laws or
determinations) under this Act, under an Act to which paragraph (b)
applies, under a provision to which paragraph (c) applies or under an Act
or provision referred to in paragraph (d) in so far as it relates to a
matter so referred to.
2 Subsection 4(4)
Omit “or excise”.
3 Subsections 14(1) and (3)
Omit “or excise”.
4 Subsection 14(5)
Repeal the subsection, substitute:
(5) In this section:
officer of Customs means a person who is an Officer of
Customs for the purposes of the Customs Act 1901.
5 Subsection 16(1A) (paragraphs (d) and (e)
of the definition of authorised person)
Omit “or excise”.
6 Paragraph 16(9)(h)
Omit “or excise”.
7 Paragraphs 16A(1)(a) and
(b)
Omit “or excise”.
8 Subsection 16A(2)
Omit “or excise”.
9 Section 1A
Omit “Chief Executive Officer of Customs”, substitute
“CEO”.
10 Subsection 3(1) (definition of
CEO)
Omit “Chief Executive Officer of Customs”, substitute
“Commissioner of Taxation”.
11 Paragraph 5(1)(b)
Omit “the control of the Customs, or to Excise supervision”,
substitute “the CEO’s control”.
12 Sub-subparagraphs 5(2)(b)(ii)(A) and
(c)(ii)(A)
Omit “the control of the Customs or to Excise supervision”,
substitute “the CEO’s control”.
13 Subsection 6AB(1)
Omit “Departmental By-laws”, substitute
“by-laws”.
14 Subsection 6B(1) (definition of prescribed
production area)
Omit “Departmental By-laws”, substitute
“by-laws”.
15 Subsection 6C(1) (definition of prescribed
new production area)
Omit “Departmental By-laws”, substitute
“by-laws”.
16 Subsection 6D(1) (definition of prescribed
intermediate production area)
Omit “Departmental By-laws”, substitute
“by-laws”.
17 Paragraph 11(c) of the
Schedule
Omit “section 34”, substitute
“Part IV”.
18 Subitems 11(E) and (F) of the
Schedule
Omit “section 34”, substitute
“Part IV”.
19 Paragraph 11(G)(1) of the
Schedule
Omit “section 34”, substitute
“Part IV”.
Fuel (Penalty Surcharges)
Administration Act 1997
20 Subsection 4(1) (definition of authorised
officer)
Omit “of Customs”.
21 Subsection 4(1)
Insert:
CEO means the Commissioner of Taxation.
22 Subsection 4(1) (paragraph (b) of the
definition of Excise place)
Omit “section 34”, substitute
“Part IV”.
23 Subsection 4(1)
Insert:
officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the
Taxation Administration Act 1953).
24 Section 46
Repeal the section.
25 Section 49A
Omit “of Customs”.
26 Subsection 49B(2)
Omit “of Customs”.
Note: The heading to subsection 49B(2) is altered by
omitting “Customs officer’s” and substituting
“Officer’s”.
27 Subsection 50(1)
Omit “of Customs”.
Taxation Administration
Act 1953
28 Section 2
Insert:
Customs diesel fuel rebate provision means:
(a) section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or
240A, or subsection 273GAA(6), of the Customs Act 1901; or
(b) any regulation made under the Customs Act 1901 for the purposes
of a provision referred to in paragraph (a).
29 Section 2 (after paragraph (ba) of
the definition of taxation law)
Insert:
(bb) the Customs diesel fuel rebate provisions;
30 Section 2 (note at the end of the
definition of taxation law)
Renumber as note 1.
31 Section 2 (at the end of the definition
of taxation law)
Add:
Note 2: Subsection (2) restricts the meaning of this
term in Part III, and in Subdivision 284-B in
Schedule 1.
32 At the end of
section 2
Add:
(2) Despite the definition of taxation law in
subsection (1), the following are not taxation laws for the purposes of
Part III, and Subdivision 284-B in Schedule 1:
(a) any Excise Act (as defined in subsection 4(1) of the Excise Act
1901);
(b) the Fuel (Penalty Surcharges) Administration Act
1997;
(c) the Customs diesel fuel rebate provisions.
33 Subsection 3F(1)
Omit “Comptroller-General”, substitute “Chief Executive
Officer”.
Note: The heading to section 3F is altered by omitting
“Comptroller-General” and substituting “Chief
Executive Officer”.
34 Part III (after the
heading)
Insert:
Note: Subsection 2(2) specifies laws that are not taxation
laws for the purposes of this Part.
35 Subsection 250-10(2) in Schedule 1
(after table item 20)
Insert:
|
21 |
coal excise duty |
23 |
Coal Excise Act 1949 |
|
22 |
administrative penalty relating to diesel fuel rebate |
164AA |
Customs Act 1901 |
|
23 |
stock deficiency |
50 |
Distillation Act 1901 |
|
24 |
excise duty |
54 |
Excise Act 1901 |
|
24A |
administrative penalty relating to diesel fuel rebate |
78AB |
Excise Act 1901 |
|
24B |
stock deficiency |
105 |
Excise Act 1901 |
36 Subsection 250-10(2) in Schedule 1
(after table item 35)
Insert:
|
37 |
penalty surcharge |
8 |
Fuel (Penalty Surcharges) Administration Act 1997 |
37 At the end of subsection 284-75(1) in
Schedule 1
Add:
Note: Subsection 2(2) specifies laws that are not taxation
laws for the purposes of this Subdivision.