Commonwealth Consolidated Acts

EXCISE ACT 1901

TABLE OF PROVISIONS

           Long Title

   PART I--INTRODUCTORY

   1.      Short title  
   2.      Commencement  
   4.      Definitions  
   4AAA.   Act not to apply so as to exceed Commonwealth power  
   4A.     Certain installations to be part of Australia  
   5.      Penalty at foot of sections  
   6.       Application of Act  
   6A.     How this Act applies to partnerships  
   6B.     Application of the Criminal Code  

   PART II--ADMINISTRATION

   7.      General administration of Act  
   8.      Delegation by Minister  
   15.     Time for compliance with this Act  
   16.     Right to require security  
   17.     Form of security  
   18.     General security may be given  
   19.     Cancellation of bonds  
   20.     New sureties  
   21.     Form of security  
   22.     Effect of security  
   24.     Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods  

   PART III--MANUFACTURERS--, PRODUCERS AND DEALERS

           Division 1--Manufacturers

   25.     Only licensed manufacturers to manufacture excisable goods  
   26.     Licensed manufacturers to manufacture in accordance with Act and licence  
   27.     Licensed manufacturers to manufacture only at licensed premises  

           Division 2--Producers

   28.     Only licensed producers to produce tobacco leaf etc.  
   29.     Licensed producers to produce in accordance with Act and licence  
   30.     Licensed producers to store tobacco leaf etc. at licensed premises  
   31.     Licensed producers to produce tobacco leaf etc. at licensed premises  

           Division 3--Dealers

   33.     Only licensed dealers to deal in tobacco leaf etc.  
   34.     Licensed dealers to deal in accordance with Act and licence  
   35.     Licensed dealers to store tobacco leaf etc. at licensed premises  
   36.     Licensed dealers to deal in tobacco leaf etc. at licensed premises  

   PART IV--MANUFACTURER--, STORAGE, PRODUCER AND DEALER LICENCES

           Division 1AA--Kinds of licences

   38.     Kinds of licences  
   38A.    Premises that licences may cover  

           Division 1--Applications for licences

   39.     Applications for licences  

           Division 2--The granting of licences

   39A.    It is in the Collector's discretion whether to grant licence  
   39B.    Determining whether a natural person is fit and proper  
   39C.    Determining whether a company is fit and proper  

           Division 3--Conditions and duration of licences

   39D.    Conditions of licence  
   39DA.   Changing licence conditions on own initiative  
   39E.    Duration of licences  
   39F.    Renewal of certain licences  

           Division 3A--Variation of licences to include additional premises

   39FA.   Application for variation  
   39FB.   Variation of licence  

           Division 4--Suspension and cancellation of licences

   39G.    When the Collector may suspend a licence  
   39H.    Determining whether a natural person is fit and proper  
   39I.    Determining whether a company is fit and proper  
   39J.    Method of suspension  
   39K.    Activities that are prohibited during suspension  
   39L.    Cancellation of licences  
   39LA.   Variation of certain licences to remove premises  

           Division 5--Dealing with goods after cancellation etc.

   39M.    Removal of goods if licence ceases to be in force or is varied  
   39N.    Removal of goods by Collector if licence ceases to be in force or is varied  

           Division 6--Miscellaneous

   39O.    Death of licence holder  
   39P.    Service of notices  
   39Q.    Review of decisions  
   39R.    Spent convictions scheme  
   40.     Excise and Excise - Equivalent Warehouse Licences Register  

   PART IVA--CONTROL--OF TOBACCO SEED, PLANT AND LEAF

   44.     Permission to move tobacco seed, tobacco plant and tobacco leaf  

   PART V--EXCISE--SUPERVISION, MANUFACTURERS' BOOKS, AND REGULATION OF FACTORIES GENERALLY

   46.     Supervision by officers  
   49.     Facilities to officers  
   50.     Record keeping  
   51.     Collector may give directions  
   52.     Weights and scales  
   53.     Responsibility of manufacturers  

   PART VI--PAYMENT--OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL

   54.     Liability to pay duty  
   54A.    Liability of Commonwealth authorities to pay Excise duty  
   55.     Transfer of partly made goods  
   58.     Entry for home consumption etc.  
   59.     Payment of duty  
   59A.    Declared period quotas--effect on rates of Excise duty  
   59AA.   Payment of duty by relevant travellers  
   59B.    Revocation and variation of quota orders  
   59C.    Service of quota orders etc.  
   60.     Persons to keep excisable goods safely etc.  
   61.     Control of excisable goods  
   61AA.   Delivery for exportation  
   61A.    Permission to remove goods that are subject to CEO's control  
   61B.    Removal of goods to a warehouse by a Collector  
   61C.    Permission to deliver certain goods for home consumption without entry  
   61D.    Outwards duty free shops  
   61E.    Inwards duty free shops  
   62.     Deficiency in duty  
   63.     Power to prescribe scales for calculating quantities of excisable goods produced  
   64.     Delivery of samples free of duty  
   65.     Rules for working out the volume or weight etc. of excisable goods  

   PART VII--SPECIAL--PROVISIONS RELATING TO TOBACCO

   66.     Payment of duty relating to tobacco goods  
   67.     General interest charge on unpaid duty  
   68.     Tobacco not manufactured in certain circumstances  
   75.     Destruction of waste tobacco  
   76.     Limitation of amount of moisture in tobacco  
   77.     How moisture determined  
   77AA.   Tobacco leaf stock may be checked  

   PART VIIA--SPECIAL--PROVISIONS RELATING TO ALCOHOLIC BEVERAGES

   77A.    Definitions  
   77D.    Spoilt beer  
   77E.    Removal of beer if licence ceases to be in force or is varied to no longer cover a particular brewery  
   77F.    Disposal of beer by Collector if licence ceases to be in force or is varied  
   77FA.   Excise duty to be paid according to labelled alcoholic strength of certain beverages  
   77FC.   Repackaged beer  

   PART VIIAA--SPECIAL--PROVISIONS RELATING TO SPIRITS

   77FD.   Spirit for fortifying Australian wine or Australian grape must  
   77FE.   Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--class determinations  
   77FF.   Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--specific approvals  
   77FG.   Denatured spirits  
   77FH.   When an amount is payable on spirit covered by section 77FD, 77FE or 77FF  
   77FI.   Delivery from CEO's control of brandy, whisky or rum  
   77FJ.   Person must not abstract denaturing substances in spirit classified to subitem 3.8  
   77FK.   Offence in relation to stills  
   77FL.   Offence in relation to describing spirits as "old" or "very old"  
   77FM.   Spirit blending is to be treated as manufacture  

   PART VIIB--SPECIAL--PROVISIONS RELATING TO FUEL

   77G.    Fuel blending is to be treated as manufacture  
   77H.    Blending exemptions  
   77HA.   Compressed natural gas that is exempt from excise duty  
   77HB.   Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty  
   77J.    Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30  
   77K.    Crude oil and condensate may attract more than one excise duty  
   77L.    Notice requirements for sales or supplies of LPG to which an LPG remission applies  
   77M.    Penalty for using LPG for excisable LPG use  

   PART VIII--REMISSIONS--, REFUNDS, REBATES AND DRAWBACKS

   78.     Remissions, rebates and refunds  
   79.     Drawbacks  
   80.     Recovery of overpayments of refunds, rebates and drawbacks  
   81.     Certain interest not payable  

   PART IX--OFFICERS

           Division 1--Powers of officers

              Subdivision A--Preliminary

   82.     Law relating to legal professional privilege not affected  

              Subdivision B--General regulatory powers

   86.     Officers to have access to factories and approved places  
   87.     Power to stop conveyances about to leave an excise place  
   87AA.   Searches of conveyances without warrant  
   87A.    Powers of officers in relation to resources installations  
   87B.    Powers of officers in relation to sea installations  
   91.     Examine all goods  
   92.     Seals etc. not to be broken  

              Subdivision D--Powers of arrest

   100.    Power of arrest  
   102.    Arrested persons to go before Justices  
   103.    Power of Justices with offenders  
   104.    Power to detain and search suspected persons  

              Subdivision E--Miscellaneous

   106.    Samples  
   107.    Power to purchase samples  

           Division 1A--Search and seizure

              Subdivision A--Preliminary

   107AA.  Definitions  
   107AAA. Extension of Division to civil penalty for possession of tobacco without relevant documentation etc.  
   107AB.  Law relating to legal professional privilege not affected  

              Subdivision B--Search warrants in respect of things believed to be evidential material

   107BA.  When search warrants can be issued  
   107BB.  The things that are authorised by a search warrant  
   107BC.  Use of equipment to examine or process things  
   107BD.  Use of electronic equipment on or in premises  
   107BE.  Compensation for damage to equipment or data  
   107BF.  Copies of seized things to be provided  

              Subdivision C--Seizure of goods believed to be forfeited goods

   107CA.  When seizure warrants can be issued  
   107CB.  The things that are authorised by seizure warrants  

              Subdivision D--Provisions applicable both to search and seizure warrants

   107DA.  Conduct of ordinary searches and frisk searches  
   107DB.  Announcement before entry  
   107DC.  Details of warrant to be given to occupier  
   107DD.  Occupier entitled to be present during search or seizure  
   107DE.  Availability of assistance and use of force in executing a warrant  
   107DF.  Specific powers available to executing officers  
   107DG.  Warrants by telephone or other electronic means  
   107DH.  Receipts for things seized under warrant  
   107DI.  Offence for making false statements in warrants  
   107DJ.  Offences relating to telephone warrants  

              Subdivision E--Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914

   107EA.  Retention of things seized under a search warrant etc.  
   107EB.  Magistrate may permit a thing seized under a search warrant etc. to be retained  

              Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914

   107FA.  Seized goods to be secured  
   107FB.  Requirement to serve seizure notices  
   107FC.  Matters to be dealt with in seizure notices  
   107FD.  Claim for return of goods seized  
   107FE.  Treatment of goods seized if no claim for return is made  
   107FF.  Treatment of goods seized if a claim for return is made  
   107FG.  Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained  
   107FH.  Right of compensation in certain circumstances for goods disposed of or destroyed  
   107FI.  Effect of forfeiture  
   107FJ.  Immediate disposal of certain goods  
   107FK.  Release of goods on security  
   107FL.  Service by post  
   107FM.  Disposal of forfeited goods  
   107FN.  Destruction or concealment of evidential material or forfeited goods  

              Subdivision G--Miscellaneous

   107GA.  Nature of functions of magistrate under sections 107EB and 107FG  
   107GB.  Retaining evidential material of goods immediately disposed of  
   107GC.  Appointment of analyst  
   107GD.  Evidentiary certificates in relation to goods immediately disposed of  

           Division 2--Protection to officers

   108.    Reasonable cause for seizure a bar to action  
   109.    Notice of action to be given  
   110.    Defect in notice not to invalidate  
   111.    No evidence to be produced but that contained in notice  
   112.    Officer may tender amends  
   113.    Commencement of proceedings against officers  
   114.    Time for commencing action  
   115.    Security may be required  

   PART X--PENAL--PROVISIONS

   116.    Forfeiture  
   117.    Unlawful possession of excisable goods  
   117A.   Unlawfully moving excisable goods  
   117B.   Unlawfully selling excisable goods  
   117BA.  Unlawfully selling LPG that is used for an excisable LPG use  
   117D.   Unlawfully moving tobacco leaf  
   117I.   Counterfeit tobacco labels  
   118.    Illegal prevention of seizures  
   120.    Offences  
   124.    Collusive seizures penalty  
   127A.   Alternative penalties  
   128.    Penalties in addition to forfeitures  

   PART XA--PENALTY--INSTEAD OF PROSECUTION

   129A.   Purpose and effect of this Part  
   129B.   When an infringement notice may be issued  
   129C.   Matters to be included in an infringement notice  
   129D.   Due date for penalty  
   129E.   Effect of payment of penalty  
   129F.   Withdrawal of infringement notice  

   PART XI--EXCISE--PROSECUTIONS

   133.    Meaning of Excise prosecution  
   134.    Institution of prosecutions  
   136.    Prosecution in accordance with practice rules  
   137.     State Court practice  
   138.    Commencement of prosecutions  
   139.    Information etc. to be valid etc. if in words of Act  
   140.    No objections for informality  
   141.    Conviction not to be quashed  
   142.    Protection to witnesses  
   143.    Defendant a competent witness  
   144.    Averment of prosecution sufficient  
   145.    Proof of proclamations etc.  
   145A.   Conduct by directors, employees or agents  
   146.    Minimum penalties  
   148.    Collector may levy on goods in his or her possession  
   150.    Imprisonment not to release penalty  
   151.    Conviction to operate as a condemnation  
   152.    Parties may recover costs  
   153.    Application of penalties  

   PART XII--DISPUTES--AS TO DUTY

   154.    Deposit of duty  
   155.    Limited dispute rights because of objection against private ruling  

   PART XIV--MISCELLANEOUS

   159A.   Jurisdiction of courts  
   160.    Alteration of agreements where duty altered  
   160A.   Ship's stores and aircraft's stores  
   160B.   Notification of proposals when House of Representatives not sitting  
   162.    Rebate  
   162B.   Sale by Collector  
   162C.   Review of decisions  

   PART XV--REGULATIONS--AND BY-LAWS

   163A.   Interpretation  
   164.    Regulations  
   164A.    Effect of regulations relating to condensate  
   165.    CEO may make by - laws  
   165A.   By - laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years  
   166.    By - laws specifying goods  
   167.    By - laws for purposes of repealed items  
   168.    Publication of by - laws  
   169.    Retrospective by - laws not to increase duty  
   170.    By - laws for purposes of proposals  
           SCHEDULE I Australia