Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 9, 1901
Compilation No. 66
Compilation date: 14 October 2024
Includes amendments: Act No. 38, 2024
About this compilation
This compilation
This is a compilation of the Excise Act 1901 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part I--Introductory
1 Short title
2 Commencement
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
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
Schedules
Schedule I--Australia
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
9, 1901 | 5 Oct 1901 | 7 Oct 1901 (s 2 and gaz 1901, No 51, p 167) |
| |
Excise Act 1918 | 26, 1918 | 7 Nov 1918 | 7 Nov 1918 | -- |
Excise Act 1923 | 8, 1923 | 11 Aug 1923 | 11 Aug 1923 | -- |
Excise Act 1934 | 44, 1934 | 4 Aug 1934 | 4 Aug 1934 | -- |
Excise Act 1942 | 16, 1942 | 18 May 1942 | 18 May 1942 (s 2) | -- |
Excise Act 1947 | 88, 1947 | 11 Dec 1947 | 8 Jan 1948 | -- |
Excise Act 1949 | 46, 1949 | 27 Oct 1949 | 1 Apr 1950 (s 2 and gaz 1950, No 18, p 723) | s 3(2) |
55, 1952 | 30 Sept 1952 | 28 Oct 1952 | -- | |
Excise Act 1957 | 10, 1957 | 24 Apr 1957 | 24 Apr 1957 (s 2) | -- |
49, 1958 | 30 Sept 1958 | s 3 and 5: 17 Sept 1959 (s 2(2) and gaz 1959, No 57, p 3278) | s 8(2) and 9 | |
Excise Act 1962 | 37, 1962 | 28 May 1962 | 28 May 1962 (s 2) | |
Excise Act 1963 | 49, 1963 | 16 Oct 1963 | 16 Oct 1963 (s 2) | -- |
Excise Act 1965 | 139, 1965 | 18 Dec 1965 | 14 Feb 1966 (s 2) | -- |
Statute Law Revision (Decimal Currency) Act 1966 | 93, 1966 | 29 Oct 1966 | First and Second Sch: 1 Dec 1966 (s 2(1)) | -- |
Excise Act 1968 | 15, 1968 | 16 May 1968 | 13 June 1968 | -- |
Excise Act (No. 2) 1968 | 105, 1968 | 2 Dec 1968 | s 1(1), (2), (4), 2, 25 and 41: 2 Dec 1968 (s 2(1)) | s 41 |
23, 1972 | 17 May 1972 | 1 July 1972 (s 2) | -- | |
Excise Act 1973 | 24, 1973 | 18 Apr 1973 | 18 Apr 1973 (s 2) | -- |
Excise Act (No. 2) 1973 | 145, 1973 | 22 Nov 1973 | 22 Aug 1973 (s 2) | -- |
Statute Law Revision Act 1973 | 216, 1973 | 19 Dec 1973 | 31 Dec 1973 | s 9(1) and 10 |
Excise Act 1974 | 29, 1974 | 1 Aug 1974 | 1 Aug 1974 (s 2) | -- |
91, 1976 | 20 Sept 1976 | |||
36, 1978 | 12 June 1978 | |||
Excise Amendment Act 1978 | 110, 1978 | 21 Sept 1978 | 16 Aug 1978 (s 2) | |
Excise Amendment Act 1979 | 11, 1979 | 13 Mar 1979 | 1 Feb 1980 (s 2 and gaz 1979, No S268) | -- |
19, 1979 | 28 Mar 1979 | s 124: 28 Mar 1979 (s 2(1)) | ||
Excise Amendment Act (No. 2) 1979 | 50, 1979 | 14 June 1979 | 14 June 1979 (s 2) | -- |
Australian Federal Police (Consequential Amendments) Act 1979 | 155, 1979 | 28 Nov 1979 | Sch: 19 Oct 1979 (s 2(1)) | -- |
Excise Amendment Act (No. 3) 1979 | 165, 1979 | 29 Nov 1979 | -- | |
42, 1980 | 23 May 1980 | 23 May 1980 (s 2) | s 3(2) | |
Australian Federal Police (Consequential Amendments) Act 1980 | 70, 1980 | 28 May 1980 | Sch: 28 May 1980 (s 2) | -- |
61, 1981 | 12 June 1981 | |||
65, 1981 | 12 June 1981 | 10 July 1981 | s 2(2) and (3) | |
Off-shore Installations (Miscellaneous Amendments) Act 1982 | 51, 1982 | 16 June 1982 | -- | |
80, 1982 | 22 Sept 1982 | s 280(2), (3) and Sch 12: 22 Sept 1982 (s 2(1)) | s 280(2) and (3) | |
81, 1982 | 23 Sept 1982 | s 73: 26 Apr 1983 (s 2(2) and gaz 1983, No S80) | -- | |
as amended by |
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39, 1983 | 20 June 1983 | Sch 1: 2 Dec 1985 (s 2(5)(b)) | -- | |
40, 1985 | 30 May 1985 | -- | ||
108, 1982 | 5 Nov 1982 | s 11(2) and 22 | ||
39, 1983 | 20 June 1983 | Sch 2: 18 July 1983 (s 2(1)) | -- | |
as amended by |
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91, 1983 | 22 Nov 1983 | Sch 1: 18 July 1983 (s 2(13)(b)) | -- | |
101, 1983 | 23 Nov 1983 | s 7 and 9: 8pm (A.C.T.) 23 Aug 1983 (s 2(1)) | s 9(2) | |
72, 1984 | 25 June 1984 | |||
165, 1984 | 25 Oct 1984 | |||
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 | 39, 1985 | 29 May 1985 | ||
40, 1985 | 30 May 1985 | s 33, 37, 39-43, 48 and Sch 1: 27 June 1985 (s 2(1)) | s 48 | |
as amended by |
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34, 1986 | 3 June 1986 | -- | ||
5, 1990 | 17 Jan 1990 | Sch: 1 Jan 1990 (s 2(4)) | -- | |
175, 1985 | 16 Dec 1985 | s 17: 2 Dec 1985 (s 2(7)) | ||
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986 | 10, 1986 | 13 May 1986 | ||
34, 1986 | 3 June 1986 | -- | ||
149, 1986 | 11 Dec 1986 | s 12(2) and 13-15: 11 Dec 1986 (s 2(1)) | s 12(2) | |
81, 1987 | 5 June 1987 | s 3(3) and 16 | ||
104, 1987 | 6 Nov 1987 | |||
Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988 | 99, 1988 | 2 Dec 1988 | Sch: 2 Dec 1988 (s 2) | -- |
23, 1989 | 5 May 1989 | -- | ||
24, 1989 | 5 May 1989 | s 30, 33 and 39-43: 5 May 1989 (s 2(1)) | s 42(2) | |
78, 1989 | 21 June 1989 | s 14, 15, 17, 19 and 20: 21 June 1989 (s 2(1)) | ||
5, 1990 | 17 Jan 1990 | s 26(1)(b) and (c): 1 July 1989 (s 2(2)) | ||
111, 1990 | 21 Dec 1990 | s 47: 21 Dec 1990 (s 2(2)) | s 42(2) | |
80, 1991 | 26 June 1991 | s 32 and 37 | ||
34, 1992 | 20 May 1992 | s 51, 52 and 56: 20 May 1992 (s 2(1)) | -- | |
104, 1992 | 30 June 1992 | Sch 4: 1 July 1992 (s 2(3)) | -- | |
113, 1993 | 24 Dec 1993 | s 9: 24 Dec 1993 (s 2(1)) | -- | |
as amended by |
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43, 1996 | 25 Oct 1996 | Sch 3 (item 13): 24 Dec 1993 (s 2(3)) | -- | |
85, 1995 | 1 July 1995 | s 18, 20, Sch 7 and Sch 9 (items 69-73): 1 July 1995 (s 2(1), (5)) | ||
as amended by |
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43, 1996 | 25 Oct 1996 | Sch 3 (item 14): 1 July 1995 (s 2(3)) | -- | |
87, 1995 | 1 July 1995 | |||
as amended by |
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21, 1996 | 28 June 1996 | Sch 1 (items 2-7, 25): 1 July 1995 (s 2) | -- | |
97, 1997 | 30 June 1997 | Sch 2 (items 1-5, 7-26, 28): 30 Dec 1997 (s 2(3), (5)) | Sch 2 (items 27, 28) | |
152, 1997 | 24 Oct 1997 | Sch 2 (item 735): 1 Jan 1998 (s 2(2)) | -- | |
167, 1997 | 11 Nov 1997 | Sch 1 (items 3-18): 31 Jan 1998 (s 2) | Sch 1 (items 10, 15) | |
8, 1998 | 31 Mar 1998 | Sch 1 (items 10, 11): 30 Dec 1997 (s 2(4), (5)) | -- | |
Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 | 87, 1999 | 8 July 1999 | Sch 2: 1 July 2000 (s 2) | -- |
as amended by |
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A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Sch 6 (item 7): 1 July 2000 (s 2(8)) | -- |
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 | 177, 1999 | 22 Dec 1999 | Sch 6 (items 8-11): 1 July 2000 (s 2(8)) | -- |
Taxation Laws Amendment Act (No. 9) 1999 | 181, 1999 | 22 Dec 1999 | Sch 1 (item 2): 1 July 2000 (s 2) | -- |
85, 2000 | 30 June 2000 | 1 July 2000 (s 2) | -- | |
91, 2000 | 30 June 2000 | Sch 4B (items 6-10): 1 July 2000 (s 3(5A)) | -- | |
as amended by |
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Taxation Laws Amendment Act (No. 8) 2000 | 156, 2000 | 21 Dec 2000 | Sch 7 (item 12): 1 July 2000 (s 2(6)) | -- |
Product Stewardship (Oil) (Consequential Amendments) Act 2000 | 105, 2000 | 6 July 2000 | Sch 1 (item 1): 6 July 2000 (s 2(1)) | -- |
115, 2000 | 7 Sept 2000 | 7 Sept 2000 (s 2) | s 4, Sch 1 (item 62) and Sch 2 | |
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 | 125, 2000 | 26 Oct 2000 | Sch 2: 26 Oct 2000 (s 2) | -- |
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 | 137, 2000 | 24 Nov 2000 | Sch 2 (items 181-186, 418, 419): 24 May 2001 (s 2(3)) | Sch 2 (items 418, 419) |
as amended by |
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63, 2002 | 3 July 2002 | Sch 2 (item 7): 24 May 2001 (s 2(1) item 36) | -- | |
25, 2001 | 6 Apr 2001 | Sch 1 and Sch 2 (items 1-68, 70-105, 107, 108, 110-123): 4 May 2001 (s 2(1)(b)) | Sch 2 (items 5, 13, 17, 22, 113, 117) | |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 | 55, 2001 | 28 June 2001 | s 4-14 | |
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 | 146, 2001 | 1 Oct 2001 | ||
Fuel Legislation Amendment (Grant and Rebate Schemes) Act 2001 | 165, 2001 | 1 Oct 2001 | Sch 1 (item 7): 1 Oct 2001 (s 2(1)) | -- |
46, 2002 | 29 June 2002 | Sch 1 (items 6-10): 29 June 2002 (s 2) | Sch 1 (item 10) | |
Excise Laws Amendment Act (No. 1) 2002 | 107, 2002 | 2 Dec 2002 | Sch 1 (items 4-6): 14 May 2002 (s 2(1) item 2) | -- |
41, 2003 | 3 June 2003 | Sch 3 (item 33): 4 May 2001 (s 2(1) item 22) | Sch 3 (item 42) | |
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 | 54, 2003 | 27 June 2003 | Sch 4: 1 July 2003 (s 2) | Sch 4 (item 18) |
as amended by |
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41, 2005 | 1 Apr 2005 | Sch 10 (item 245): 1 July 2003 (s 2(1) item 7) | -- | |
122, 2003 | 5 Dec 2003 | Sch 2 (items 1-3): 5 Dec 2003 (s 2(1) item 2) | Sch 2 (item 3) | |
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004 | 42, 2004 | 21 Apr 2004 | Sch 2 (items 1-3): 18 Sept 2003 (s 2(1) item 4) | -- |
Excise and Other Legislation Amendment (Compliance Measures) Act 2004 | 91, 2004 | 29 June 2004 | s 4: 29 June 2004 (s 2(1) item 1) | |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Sch 7 (items 232-236): 22 June 2006 (s 2(1) item 24) | -- |
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 | 74, 2006 | 26 June 2006 | Sch 1 (items 16-91, 102-109): 1 July 2006 (s 2(1) items 2, 4) | Sch 1 (items 102-109) |
8, 2007 | 15 Mar 2007 | Sch 4 (item 13): 15 Mar 2007 (s 2(1) item 44) | -- | |
108, 2008 | 18 Oct 2008 | Sch 1 (items 1-3, 13(1), 14, 15): 18 Oct 2008 (s 2(1) item 2) | Sch 1 (items 13(1), 14, 15) | |
33, 2009 | 22 May 2009 | Sch 2 (items 31-33): 23 May 2009 (s 2) | -- | |
88, 2009 | 18 Sept 2009 | Sch 5 (items 1-11): 18 Sept 2009 (s 2(1) item 7) | -- | |
Crimes Legislation Amendment (Serious and Organised Crime) Act (No. 2) 2010 | 4, 2010 | 19 Feb 2010 | Sch 10 (item 19): 20 Feb 2010 (s 2(1) item 13) | -- |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 | 19, 2010 | 24 Mar 2010 | Sch 6: 24 Mar 2010 (s 2(1) item 15) | -- |
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 | 74, 2010 | 28 June 2010 | Sch 2 (item 6): 1 July 2010 (s 2(1) item 3) | -- |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 | 145, 2010 | 16 Dec 2010 | Sch 2 (items 16, 17, 126): 17 Dec 2010 (s 2(1) item 2) | Sch 2 (item 126) |
32, 2011 | 25 May 2011 | Sch 4 (items 618-620): never commenced (s 2(1) item 4) | -- | |
Taxation of Alternative Fuels Legislation Amendment Act 2011 | 68, 2011 | 29 June 2011 | Sch 1 (items 1-14): 1 Dec 2011 (s 2(1) item 2) | -- |
Tax Laws Amendment (2011 Measures No. 8) Act 2011 | 136, 2011 | 29 Nov 2011 | Sch 4 (items 1-4): 1 Dec 2011 (s 2(1) item 7) | Sch 4 (item 4) |
156, 2011 | 4 Dec 2011 | Sch 2 (item 1): 1 July 2012 (s 2(1) item 3) | -- | |
Excise Amendment (Reducing Business Compliance Burden) Act 2012 | 36, 2012 | 15 Apr 2012 | Sch 1 (items 1-25, 28): 15 Apr 2012 (s 2(1) items 2-6) | Sch 1 (item 28) |
58, 2012 | 21 June 2012 | Sch 2 (items 1-3, 5): 21 June 2012 (s 2(1) item 3) | Sch 2 (item 5) | |
81, 2012 | 28 June 2012 | Sch 1 (item 1): 1 July 2012 (s 2(1) item 2) | -- | |
103, 2013 | 29 June 2013 | Sch 1 (item 35): 29 June 2013 (s 2(1) item 2) | -- | |
62, 2014 | 30 June 2014 | Sch 12 (items 157, 158) and Sch 14: 1 July 2014 (s 2(1) items 6, 14) | Sch 14 | |
as amended by |
|
|
|
|
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2) | Sch 7 |
as amended by |
|
|
|
|
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | -- |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) | -- |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 | 21, 2015 | 19 Mar 2015 | Sch 7 (items 7,8): 20 Mar 2015 (s 2(1) item 15) | -- |
Customs and Other Legislation Amendment (Australian Border Force) Act 2015 | 41, 2015 | 20 May 2015 | Sch 5 (items 66-69), Sch 6 (item 71) and Sch 9: 1 July 2015 (s 2(1) items 2, 7) | Sch 9 |
as amended by |
|
|
|
|
Australian Border Force Amendment (Protected Information) Act 2017 | 115, 2017 | 30 Oct 2017 | Sch 1 (item 26): 1 July 2015 (s 2(1) item 2) | -- |
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 | 81, 2015 | 26 June 2015 | Sch 1 (items 7, 8, 11, 25-28): 1 July 2015 (s 2(1) item 1) | Sch 1 (items 11, 25-28) |
102, 2015 | 30 June 2015 | Sch 2: 10 Nov 2014 (s 2(1) item 5) | -- | |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (items 200-202): 5 Mar 2016 (s 2(1) item 2) | -- |
Statute Law Revision Act (No. 1) 2016 | 4, 2016 | 11 Feb 2016 | Sch 4 (items 1, 161, 386): 10 Mar 2016 (s 2(1) item 6) | -- |
Law and Justice Legislation Amendment (Northern Territory Local Court) Act 2016 | 26, 2016 | 23 Mar 2016 | Sch 1 (items 17, 34, 35): 1 May 2016 (s 2(1) item 2) | Sch 1 (items 34, 35) |
33, 2016 | 23 Mar 2016 | Sch 5 (item 44): 1 July 2016 (s 2(1) item 7) | -- | |
67, 2016 | 20 Oct 2016 | Sch 1 (items 18-26): 17 Nov 2016 (s 2(1) item 2) | -- | |
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018 | 78, 2018 | 24 Aug 2018 | Sch 2 (item 14): 25 Aug 2018 (s 2(1) item 5) | -- |
82, 2018 | 24 Aug 2018 | Sch 1 (items 1, 2, 7-25): 25 Aug 2018 (s 2(1) item 2) | Sch 1 (item 25) | |
Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018 | 141, 2018 | 29 Nov 2018 | Sch 3 (items 1-8, 10): 1 Jan 2019 (s 2(1) item 4) | Sch 3 (item 10) |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 | 49, 2019 | 5 Apr 2019 | Sch 2: 6 Apr 2019 (s 2(1) item 9) | Sch 2 (item 4) |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 | 92, 2020 | 14 Oct 2020 | Sch 3 (items 8-12, 40): 1 Jan 2021 (s 2(1) item 7) | Sch 3 (item 40) |
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 | 127, 2021 | 7 Dec 2021 | Sch 2 (items 47-49): 8 Dec 2021 (s 2(1) item 3) | -- |
Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 | 40, 2023 | 28 June 2023 | Sch 4 (items 8-13) and Sch 5: 1 July 2023 (s 2(1) item 5) | Sch 5 (item 4) |
Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 | 69, 2023 | 14 Sept 2023 | Sch 1 (item 80): 15 Sept 2023 (s 2(1) item 2) | -- |
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 | 38, 2024 | 31 May 2024 | Sch 1 (items 24-26, 60): awaiting commencement (s 2(1) item 2) | -- |
Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 | 51, 2024 | 28 June 2024 | Sch 1 (items 72-163, 172, 179-185, 186, 188, 190, 191): 1 July 2024 (s 2(1) item 1) | Sch 1 (items 172, 186, 190, 191) |
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 | 38, 2024 | 31 May 2024 | Sch 1 (items 24-26, 60): 14 Oct 2024 (s 2(1) item 2) | -- |
Provision affected | How affected | |
Part I |
| |
s 3..................... | rs No 49, 1958 | |
| am No 37, 1962; No 105, 1968 | |
| rep No 216, 1973 | |
s 4..................... | am No 26, 1918; No 16, 1942; No 10, 1957; No 49, 1958; No 49, 1963; No 15, 1968; No 105, 1968; No 216, 1973; No 29, 1974; No 91, 1976; No 155, 1979; No 42, 1980; No 70, 1980; No 80, 1982; No 81, 1982; No 39, 1983; No 72, 1984; No 39, 1985; No 10, 1986; No 23, 1989; No 24, 1989; No 78, 1989; No 5, 1990; No 111, 1990; No 104, 1992; No 113, 1993; No 85, 1995; No 97, 1997; No 167, 1997; No 87, 1999; No 85, 2000; No 115, 2000; No 25, 2001; No 54, 2003; No 74, 2006; No 33, 2009; No 88, 2009; No 68, 2011; No 36, 2012; No 33, 2016; No 82, 2018; No 141, 2018; No 92, 2020; No 40, 2023; No 51, 2024 | |
s 4AAA.................. | ad No 113, 1993 | |
s 4AA................... | ad No 5, 1990 | |
| am No 85, 1995 | |
| rep No 25, 2001 | |
s 4A.................... | ad No 104, 1987 | |
s 5..................... | am No 216, 1973; No 21, 2015 | |
s 5A.................... | ad No 105, 1968 | |
| rep No 115, 2000 | |
s 6..................... | am No 8, 1923 | |
| rs No 105, 1968 | |
s 6A.................... | ad No 115, 2000 | |
s 6B.................... | ad No 146, 2001 | |
Part II |
| |
s 7..................... | rs No 39, 1985 | |
| am No 85, 1995; No 25, 2001; No 145, 2010 | |
s 8..................... | am No 51, 1982 | |
| rs No 39, 1985 | |
| am No 5, 1990; No 25, 2001 | |
s 9..................... | rep No 39, 1985 | |
s 10.................... | rep No 39, 1985 | |
s 11.................... | rep No 39, 1985 | |
s 12.................... | am No 88, 1947; No 15, 1968; No 39, 1983 | |
| rep No 39, 1985 | |
s 12A................... | ad No 15, 1968 | |
| am No 216, 1973; No 29, 1974; No 39, 1983 | |
| rep No 25, 2001 | |
s 13.................... | rep No 25, 2001 | |
s 14.................... | rep No 115, 2000 | |
s 15.................... | rs No 16, 1942 | |
| am No 49, 1963; No 39, 1983; No 115, 2000; No 42, 2004; No 58, 2006 | |
s 16.................... | am No 25, 2001; No 91, 2004 | |
s 17.................... | rs No 26, 1918; No 10, 1957 | |
| am No 39, 1983 | |
s 18.................... | am No 85, 1995 | |
s 19.................... | am No 39, 1983; No 85, 1995; No 25, 2001 | |
s 20.................... | am No 115, 2000 | |
s 21.................... | am No 39, 1983; No 25, 2001 | |
s 22.................... | am No 25, 2001 | |
s 23.................... | rep No 115, 2000 | |
s 24.................... | am No 165, 1984; No 85, 2000; No 25, 2001 | |
| rs No 74, 2006 | |
| am No 33, 2009; No 41, 2015 | |
Part III |
| |
Part III.................. | rs No 115, 2000 | |
Division 1 |
| |
s 25.................... | am No 26, 1918; No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
s 26.................... | am No 105, 1968; No 39, 1983 | |
| rs No 115, 2000 | |
s 27.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
| am No 51, 2024 | |
Division 2 |
| |
s 28.................... | am No 29, 1974 | |
| rs No 115, 2000 | |
s 29.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
s 30.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985; No 51, 2024 | |
| rs No 115, 2000 | |
s 31.................... | rs No 115, 2000 | |
| am No 51, 2024 | |
s 32.................... | rs No 55, 1952 | |
| am No 105, 1968; No 39, 1983 | |
| rs No 115, 2000 | |
| rep No 74, 2006 | |
Division 3 |
| |
s 33.................... | rs No 55, 1952 | |
| am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
s 34.................... | rs No 115, 2000 | |
s 35.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
| am No 51, 2024 | |
s 36.................... | rep No 26, 1918 | |
| ad No 115, 2000 | |
| am No 51, 2024 | |
s 37.................... | rs No 26, 1918 | |
| am No 29, 1974 | |
| rs No 115, 2000 | |
| rep No 74, 2006 | |
s 38.................... | rep No 115, 2000 | |
Part IV |
| |
Part IV.................. | ad No 115, 2000 | |
Division 1AA |
| |
Division 1AA.............. | ad No 51, 2024 | |
s 38.................... | ad No 51, 2024 | |
s 38A................... | ad No 51, 2024 | |
Division 1 |
| |
s 39.................... | am No 26, 1918; No 10, 1957 | |
| rs No 115, 2000 | |
| am No 51, 2024 | |
Division 2 |
| |
s 39A................... | ad No 115, 2000 | |
| am No 74, 2006; No 141, 2018; No 51, 2024 | |
s 39B................... | ad No 115, 2000 | |
| am No 74, 2006; No 51, 2024 | |
s 39C................... | ad No 115, 2000 | |
| am No 55, 2001; No 74, 2006; No 8, 2007; No 127, 2021; No 51, 2024 | |
Division 3 |
| |
s 39D................... | ad No 115, 2000 | |
| am No 55, 2001; No 42, 2004; No 141, 2018; No 127, 2021; No 51, 2024 | |
s 39DA.................. | ad No 42, 2004 | |
| am No 51, 2024 | |
s 39E................... | ad No 115, 2000 | |
| rs No 74, 2006 | |
| am No 51, 2024 | |
s 39F................... | ad No 115, 2000 | |
| am No 74, 2006; No 51, 2024 | |
Division 3A |
| |
Division 3A............... | ad No 51, 2024 | |
s 39FA.................. | ad No 51, 2024 | |
s 39FB.................. | ad No 51, 2024 | |
Division 4 |
| |
s 39G................... | ad No 115, 2000 | |
| am No 74, 2006; No 141, 2018; No 51, 2024 | |
s 39H................... | ad No 115, 2000 | |
| am No 74, 2006; No 51, 2024 | |
s 39I.................... | ad No 115, 2000 | |
| am No 74, 2006 | |
s 39J.................... | ad No 115, 2000 | |
| am No 51, 2024 | |
s 39K................... | ad No 115, 2000 | |
| am No 74, 2006; No 82, 2018; No 51, 2024 | |
s 39L................... | ad No 115, 2000 | |
| am No 51, 2024 | |
s 39LA.................. | ad No 51, 2024 | |
Division 5 |
| |
s 39M................... | ad No 115, 2000 | |
| am No 82, 2018; No 51, 2024 | |
s 39N................... | ad No 115, 2000 | |
| am No 51, 2024 | |
Division 6 |
| |
s 39O................... | ad No 115, 2000 | |
s 39P................... | ad No 115, 2000 | |
| am No 51, 2024 | |
s 39Q................... | ad No 115, 2000 | |
s 39R................... | ad No 115, 2000 | |
s 40.................... | rep No 115, 2000 | |
| ad No 51, 2024 | |
s 41.................... | rs No 26, 1918 | |
| am No 10, 1957 | |
| rep No 115, 2000 | |
s 42.................... | rs No 26, 1918 | |
| am No 88, 1947; No 29, 1974; No 39, 1983 | |
| rep No 115, 2000 | |
s 43.................... | am No 10, 1986; No 85, 1995 | |
| rep No 115, 2000 | |
Part IVA |
| |
Part IVA................. | ad No 115, 2000 | |
s 44.................... | am No 10, 1986; No 85, 1995 | |
| rs No 115, 2000 | |
| am No 91, 2004; No 36, 2012; No 51, 2024 | |
s 45.................... | am No 93, 1966; No 23, 1972; No 39, 1983; No 40, 1985 | |
| rep No 115, 2000 | |
Part V |
| |
s 47.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001 | |
| rep No 74, 2006 | |
s 48.................... | am No 115, 2000 | |
| rep No 74, 2006 | |
s 49.................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001 | |
s 50.................... | am No 93, 1966 | |
| rs No 105, 1968 | |
| am No 39, 1983; No 40, 1985; No 85, 1995; No 115, 2000; No 74, 2006 | |
s 51.................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001; No 51, 2024 | |
s 52.................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 51, 2024 | |
s 53.................... | am No 105, 1968; No 115, 2000; No 51, 2024 | |
Part VI |
| |
s 54.................... | rs No 55, 1952 | |
| am No 113, 1993; No 115, 2000; No 74, 2006; No 141, 2018 | |
s 54A................... | ad No 24, 1989 | |
s 55.................... | am No 105, 1968 | |
s 56.................... | am No 93, 1966 | |
| rep No 105, 1968 | |
s 57.................... | am No 105, 1968 | |
| rep No 74, 2006 | |
s 58.................... | am No 26, 1918; No 88, 1947; No 105, 1968; No 149, 1986; No 24, 1989; No 5, 1990; No 111, 1990; No 80, 1991; No 85, 1995; No 85, 2000; No 115, 2000; No 25, 2001; No 74, 2006; No 108, 2008; No 68, 2011 | |
s 58A................... | ad No 11, 1979 | |
| am No 39, 1985; No 40, 1985 (as am by No 34, 1986) | |
| rep No 111, 1990 | |
s 58B................... | ad No 11, 1979 | |
| am No 40, 1985; No 81, 1982 (as am by No 40, 1985) | |
| rep No 111, 1990 | |
s 59.................... | rs No 55, 1952 | |
| am No 105, 1968; No 29, 1974; No 39, 1983 (as am by No 91, 1983); No 111, 1990 | |
| rs No 34, 1992 | |
| am No 74, 2006; No 141, 2018 | |
s 59A................... | ad No 29, 1974 | |
| am No 39, 1983; No 10, 1986; No 85, 1995; No 115, 2000; No 25, 2001 | |
s 59AA.................. | ad No 74, 2006 | |
| am No 41, 2015 | |
s 59B................... | ad No 29, 1974 | |
| am No 10, 1986; No 85, 1995; No 115, 2000; No 74, 2006 | |
s 59C................... | ad No 29, 1974 | |
| am No 10, 1986; No 85, 1995; No 115, 2000 | |
s 59D................... | ad No 29, 1974 | |
| rep No 61, 1981 | |
s 60.................... | am No 26, 1918 | |
| rs No 55, 1952 | |
| am No 10, 1957; No 105, 1968; No 29, 1974; No 65, 1981; No 39, 1983; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006 | |
s 61.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 111, 1990; No 115, 2000; No 25, 2001 | |
s 61AA.................. | ad No 111, 1990 | |
| am No 25, 2001 | |
s 61AB.................. | ad No 111, 1990 | |
| am No 25, 2001 | |
| rep No 91, 2004 | |
s 61A................... | ad No 105, 1968 | |
| am No 29, 1974; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006; No 36, 2012; No 51, 2024 | |
s 61B................... | ad No 105, 1968 | |
| am No 29, 1974; No 39, 1983; No 115, 2000; No 25, 2001 | |
s 61C................... | ad No 105, 1968 | |
| am No 29, 1974; No 39, 1983; No 40, 1985; No 149, 1986; No 111, 1990; No 115, 2000; No 25, 2001; No 36, 2012; No 103, 2013; No 141, 2018; No 92, 2020; No 40, 2023 | |
s 61D................... | ad No 81, 1982 | |
| am No 175, 1985; No 111, 1990; No 85, 1995; No 115, 2000; No 25, 2001; No 146, 2001; No 5, 2015; No 4, 2016 | |
s 61E................... | ad No 175, 1985 | |
| am No 25, 2001; No 146, 2001; No 33, 2009; No 41, 2015; No 4, 2016 | |
s 62.................... | am No 115, 2000 | |
s 64.................... | rep No 26, 1918 | |
| ad No 105, 1968 | |
| am No 25, 2001 | |
s 65.................... | rep No 26, 1918 | |
| ad No 74, 2006 | |
| am No 68, 2011; No 126, 2015 | |
Part VII |
| |
s 66.................... | rep No 26, 1918 | |
| ad No 141, 2018 | |
s 67.................... | am No 115, 2000 | |
| rep No 74, 2006 | |
| ad No 141, 2018 | |
s 68.................... | am No 115, 2000; No 82, 2018 | |
s 69.................... | rep No 74, 2006 | |
s 70.................... | rs No 88, 1947 | |
| am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001 | |
| rep No 74, 2006 | |
s 71.................... | rep No 88, 1947 | |
s 72.................... | rep No 88, 1947 | |
s 73.................... | rep No 37, 1962 | |
s 74.................... | rep No 37, 1962 | |
s 75.................... | rs No 46, 1949 | |
| am No 105, 1968; No 74, 2006 | |
s 76.................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 115, 2000; No 25, 2001; No 146, 2001 | |
s 77.................... | am No 23, 1972; No 39, 1983 | |
s 77AA.................. | ad No 74, 2006 | |
Part VIIA |
| |
Part VIIA heading........... | rs No 107, 2002 | |
Part VIIA................ | ad No 105, 1968 | |
s 77A................... | ad No 105, 1968 | |
| am No 23, 1972; No 39, 1983; No 24, 1989; No 113, 1993; No 107, 2002; No 74, 2006 | |
s 77B................... | ad No 105, 1968 | |
| am No 23, 1972; No 145, 1973; No 39, 1983 | |
| rs No 24, 1989 | |
| am No 85, 1995; No 25, 2001 | |
| rep No 74, 2006 | |
s 77C................... | ad No 105, 1968 | |
| rs No 23, 1972 | |
| am No 39, 1983; No 40, 1985; No 24, 1989; No 25, 2001 | |
| rep No 74, 2006 | |
s 77D................... | ad No 105, 1968 | |
| am No 24, 1989 | |
s 77E................... | ad No 105, 1968 | |
| am No 39, 1983; No 40, 1985; No 25, 2001 | |
| rs No 51, 2024 | |
s 77F................... | ad No 105, 1968 | |
| am No 29, 1974; No 39, 1983; No 24, 1989; No 115, 2000; No 51, 2024 | |
s 77FA.................. | ad No 107, 2002 | |
s 77FB.................. | ad No 107, 2002 | |
| rep No 74, 2006 | |
s 77FC.................. | ad No 74, 2006 | |
| am No 49, 2019; No 40, 2023 | |
Part VIIAA |
| |
Part VIIAA............... | ad No 74, 2006 | |
s 77FD.................. | ad No 74, 2006 | |
s 77FE.................. | ad No 74, 2006 | |
s 77FF.................. | ad No 74, 2006 | |
s 77FG.................. | ad No 74, 2006 | |
s 77FH.................. | ad No 74, 2006 | |
s 77FI................... | ad No 74, 2006 | |
s 77FJ................... | ad No 74, 2006 | |
s 77FK.................. | ad No 74, 2006 | |
s 77FL.................. | ad No 74, 2006 | |
s 77FM.................. | ad No 19, 2010 | |
Part VIIB |
| |
Part VIIB heading........... | rs No 74, 2006 | |
Part VIIB................. | ad No 105, 1968 | |
| rep No 165, 1979 | |
| ad No 113, 1993 | |
s 77G................... | ad No 105, 1968 | |
| rep No 165, 1979 | |
| ad No 113, 1993 | |
| am No 167, 1997; No 105, 2000; No 125, 2000 | |
| rs No 74, 2006 | |
s 77H................... | ad No 105, 1968 | |
| rep No 165, 1979 | |
| ad No 113, 1993 | |
| rs No 74, 2006 | |
| am No 68, 2011; No 58, 2012; No 81, 2015; No 102, 2015 | |
s 77HA.................. | ad No 68, 2011 | |
| am No 136, 2011 | |
| rs No 156, 2011; No 81, 2012 | |
s 77HB.................. | ad No 68, 2011 | |
| am No 51, 2024 | |
s 77J.................... | ad No 105, 1968 | |
| rep No 165, 1979 | |
| ad No 113, 1993 | |
| rs No 167, 1997; No 74, 2006 | |
s 77K................... | ad No 105, 1968 | |
| rep No 165, 1979 | |
| ad No 113, 1993 | |
| am No 167, 1997; No 74, 2006 | |
s 77L................... | ad No 110, 1978 | |
| am No 50, 1979; No 65, 1981; No 39, 1983 | |
| rep No 101, 1983 | |
| ad No 68, 2011 | |
| am No 136, 2011 | |
s 77M................... | ad No 110, 1978 | |
| am No 50, 1979; No 61, 1981; No 39, 1983 | |
| rep No 101, 1983 | |
| ad No 68, 2011 | |
Part VIIC |
| |
Part VIIC................. | ad No 110, 1978 | |
| rep No 101, 1983 | |
s 77N................... | ad No 110, 1978 | |
| am No 65, 1981 | |
| rep No 101, 1983 | |
s 77P................... | ad No 110, 1978 | |
| rep No 101, 1983 | |
Part VIII |
| |
Part VIII heading........... | rs No 37, 1962 | |
| am No 108, 1982 | |
Part VIII................. | rs No 49, 1958 | |
s 78.................... | rep No 26, 1918 | |
| ad No 37, 1962 | |
| am No 101, 1983; No 165, 1984; No 113, 1993; No 85, 1995; No 167, 1997; No 74, 2006 | |
s 78AAAA................ | ad No 113, 1993 | |
| am No 85, 1995; No 167, 1997; No 125, 2000; No 25, 2001 | |
| rep No 74, 2006 | |
s 78A................... | ad No 108, 1982 | |
| am No 39, 1983; No 101, 1983; No 175, 1985; No 81, 1987; No 99, 1988; No 24, 1989; No 78, 1989; No 5, 1990; No 34, 1992; No 113, 1993; No 85, 1995; No 87, 1995 (as am by No 21, 1996); No 97, 1997; No 87, 1999; No 177, 1999; No 181, 1999; No 91, 2000; No 115, 2000; No 165, 2001; No 46, 2002 | |
| rep No 54, 2003 | |
s 78AA.................. | ad No 81, 1987 | |
| am No 34, 1992 | |
| rs No 97, 1997 | |
| am No 25, 2001 | |
| rep No 54, 2003 | |
s 78AB.................. | ad No 81, 1987 | |
| am No 78, 1989; No 34, 1992 | |
| rs No 97, 1997 | |
| am No 8, 1998 | |
| rep No 54, 2003 | |
s 78AC.................. | ad No 97, 1997 | |
| am No 25, 2001 | |
| rep No 54, 2003 | |
s 78AD.................. | ad No 97, 1997 | |
| am No 25, 2001; No 146, 2001; No 46, 2002 | |
| rep No 54, 2003 | |
s 78AE.................. | ad No 97, 1997 | |
| am No 25, 2001 | |
| rep No 54, 2003 | |
s 78AF.................. | ad No 97, 1997 | |
| rep No 54, 2003 | |
s 78AG (prev s 80A)......... | am No 25, 2001 | |
| rep No 54, 2003 | |
s 78B................... | ad No 40, 1985 | |
| rep No 175, 1985 | |
| ad No 149, 1986 | |
| am No 99, 1988 | |
| rep No 80, 1991 | |
s 79.................... | rs No 49, 1958; No 105, 1968 | |
s 80.................... | rep No 26, 1918 | |
| ad No 105, 1968 | |
| am No 29, 1974; No 65, 1981; No 108, 1982; No 78, 1989; No 85, 1995; No 97, 1997; No 115, 2000; No 54, 2003 | |
s 80A................... | ad No 78, 1989 | |
| am No 113, 1993; No 85, 1995; No 97, 1997 | |
| reloc and renum No 97, 1997 | |
s 80B................... | ad No 113, 1993 | |
| am No 167, 1997; No 125, 2000 | |
| rep No 54, 2003 | |
s 81.................... | rep No 49, 1958 | |
| ad No 40, 1985 | |
Part IX |
| |
Division 1 |
| |
Subdivision A |
| |
Subdivision A............. | ad No 85, 1995 | |
s 82.................... | rep No 49, 1958 | |
| ad No 85, 1995 | |
s 83.................... | rep No 49, 1958 | |
| ad No 85, 1995 | |
| rep No 25, 2001 | |
s 84.................... | rep No 49, 1958 | |
s 85.................... | rep No 49, 1958 | |
Subdivision B |
| |
Subdivision B heading........ | ad No 85, 1995 | |
s 86.................... | am No 105, 1968; No 24, 1989; No 115, 2000; No 51, 2024 | |
s 87.................... | am No 105, 1968 | |
| rs No 85, 1995 | |
| am No 115, 2000; No 25, 2001 | |
s 87AA.................. | ad No 115, 2000 | |
| am No 146, 2001; No 4, 2010; No 82, 2018 | |
s 87A................... | ad No 51, 1982 | |
| am No 104, 1987; No 115, 2000 | |
s 87B................... | ad No 104, 1987 | |
s 88.................... | rep No 85, 1995 | |
s 89.................... | rep No 85, 1995 | |
s 90.................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rep No 85, 1995 | |
s 91.................... | am No 25, 2001; No 82, 2018 | |
s 92.................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 25, 2001 | |
s 93.................... | rep No 85, 1995 | |
s 94.................... | am No 93, 1966; No 39, 1983; No 40, 1985 | |
| rep No 85, 1995 | |
s 95.................... | am No 42, 1980 | |
| rep No 85, 1995 | |
s 96.................... | rep No 85, 1995 | |
s 97.................... | rep No 85, 1995 | |
s 98.................... | am No 39, 1983 | |
| rep No 85, 1995 | |
s 99.................... | rep No 85, 1995 | |
Subdivision C heading........ | ad No 85, 1995 | |
| rep No 8, 1998 | |
s 99A................... | ad No 108, 1982 | |
| am No 39, 1983; No 5, 1990; No 34, 1992 | |
| rep No 97, 1997 | |
Subdivision D |
| |
Subdivision D heading........ | ad No 85, 1995 | |
s 100................... | am No 49, 1958; No 115, 2000; No 25, 2001; No 67, 2016 | |
s 101................... | rep No 49, 1958 | |
s 102................... | am No 115, 2000 | |
s 103................... | am No 115, 2000; No 67, 2016 | |
s 104................... | am No 34, 1986; No 115, 2000; No 25, 2001; No 67, 2016 | |
Subdivision E |
| |
Subdivision E heading........ | ad No 85, 1995 | |
s 105................... | am No 105, 1968; No 115, 2000 | |
| rep No 74, 2006 | |
s 106................... | am No 105, 1968; No 25, 2001; No 82, 2018 | |
s 107................... | am No 93, 1966; No 39, 1983; No 40, 1985; No 25, 2001; No 82, 2018 | |
Division 1A |
| |
Division 1A............... | ad No 25, 2001 | |
Subdivision A |
| |
s 107AA................. | ad No 25, 2001 | |
| am No 74, 2006; No 26, 2016; No 82, 2018 | |
s 107AAA................ | ad No 82, 2018 | |
s 107AB................. | ad No 25, 2001 | |
Subdivision B |
| |
s 107BA................. | ad No 25, 2001 | |
s 107BB................. | ad No 25, 2001 | |
s 107BC................. | ad No 25, 2001 | |
s 107BD................. | ad No 25, 2001 | |
s 107BE................. | ad No 25, 2001 | |
s 107BF................. | ad No 25, 2001 | |
Subdivision C |
| |
s 107CA................. | ad No 25, 2001 | |
s 107CB................. | ad No 25, 2001 | |
Subdivision D |
| |
s 107DA................. | ad No 25, 2001 | |
s 107DB................. | ad No 25, 2001 | |
s 107DC................. | ad No 25, 2001 | |
s 107DD................. | ad No 25, 2001 | |
| am No 41, 2003 | |
s 107DE................. | ad No 25, 2001 | |
s 107DF................. | ad No 25, 2001 | |
s 107DG................. | ad No 25, 2001 | |
s 107DH................. | ad No 25, 2001 | |
s 107DI.................. | ad No 25, 2001 | |
s 107DJ.................. | ad No 25, 2001 | |
Subdivision E |
| |
s 107EA................. | ad No 25, 2001 | |
s 107EB................. | ad No 25, 2001 | |
Subdivision F |
| |
s 107FA................. | ad No 25, 2001 | |
s 107FB................. | ad No 25, 2001 | |
s 107FC................. | ad No 25, 2001 | |
s 107FD................. | ad No 25, 2001 | |
s 107FE.................. | ad No 25, 2001 | |
s 107FF.................. | ad No 25, 2001 | |
| am No 74, 2006 | |
s 107FG................. | ad No 25, 2001 | |
s 107FH................. | ad No 25, 2001 | |
s 107FI.................. | ad No 25, 2001 | |
s 107FJ.................. | ad No 25, 2001 | |
| am No 91, 2004 | |
s 107FK................. | ad No 25, 2001 | |
s 107FL.................. | ad No 25, 2001 | |
s 107FM................. | ad No 25, 2001 | |
s 107FN................. | ad No 25, 2001 | |
Subdivision G |
| |
s 107GA................. | ad No 25, 2001 | |
s 107GB................. | ad No 91, 2004 | |
s 107GC................. | ad No 91, 2004 | |
s 107GD................. | ad No 91, 2004 | |
Division 2 |
| |
s 109................... | am No 216, 1973; No 19, 1979; No 115, 2000; No 25, 2001 | |
s 110................... | am No 39, 1983; No 115, 2000 | |
s 112................... | am No 115, 2000; No 25, 2001 | |
s 113................... | am No 39, 1983 | |
s 114................... | rs No 49, 1963 | |
| am No 29, 1974; No 65, 1981; No 39, 1983 | |
s 115................... | am No 216, 1973; No 19, 1979; No 39, 1983 | |
Part X |
| |
s 116................... | rs No 88, 1947 | |
| am No 105, 1968; No 24, 1973; No 216, 1973; No 39, 1983; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006; No 21, 2015; No 82, 2018; No 51, 2024 | |
s 117................... | am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rs No 115, 2000 | |
s 117A.................. | ad No 115, 2000 | |
s 117B.................. | ad No 115, 2000 | |
s 117BA................. | ad No 68, 2011 | |
s 117C.................. | ad No 115, 2000 | |
| rep No 82, 2018 | |
s 117D.................. | ad No 115, 2000 | |
| am No 91, 2004 | |
s 117E.................. | ad No 115, 2000 | |
| rep No 82, 2018 | |
s 117F................... | ad No 115, 2000 | |
| rep No 82, 2018 | |
s 117G.................. | ad No 115, 2000 | |
| rep No 82, 2018 | |
s 117H.................. | ad No 115, 2000 | |
| rep No 82, 2018 | |
s 117I................... | ad No 115, 2000 | |
s 118................... | am No 39, 1983; No 40, 1985; No 25, 2001; No 146, 2001; No 4, 2016 | |
s 119................... | rs No 88, 1947 | |
| am No 93, 1966; No 39, 1983; No 40, 1985 | |
| rep No 115, 2000 | |
s 120................... | am No 26, 1918; No 93, 1966; No 105, 1968; No 24, 1973; No 108, 1982; No 39, 1983; No 40, 1985; No 24, 1989; No 97, 1997; No 167, 1997; No 115, 2000; No 125, 2000; No 137, 2000; No 25, 2001; No 146, 2001; No 54, 2003; No 74, 2006; No 4, 2016 | |
s 120A.................. | ad No 10, 1957 | |
| am No 93, 1966; No 105, 1968; No 39, 1983; No 40, 1985 | |
| rep No 115, 2000 | |
s 121................... | am No 39, 1983 | |
| rep No 40, 1985 | |
s 122................... | am No 39, 1983 | |
| rep No 40, 1985 | |
s 123................... | am No 93, 1966; No 39, 1983; No 115, 2000 | |
| rep No 137, 2000 | |
s 124................... | am No 39, 1983; No 40, 1985; No 115, 2000; No 137, 2000 (as am by No 63, 2002); No 25, 2001; No 146, 2001; No 4, 2016 | |
s 125................... | am No 93, 1966; No 39, 1983 | |
| rep No 40, 1985 | |
s 126................... | rep No 216, 1973 | |
s 127................... | rep No 216, 1973 | |
s 127A.................. | ad No 115, 2000 | |
| am No 68, 2011; No 82, 2018 | |
s 128A.................. | ad No 34, 1992 | |
| am No 85, 1995; No 97, 1997 | |
| rep No 54, 2003 | |
s 129................... | am No 39, 1983 | |
| rs No 40, 1985 | |
| rep No 115, 2000 | |
Part XA |
| |
Part XA.................. | ad No 115, 2000 | |
s 129A.................. | ad No 115, 2000 | |
| am No 82, 2018 | |
s 129B.................. | ad No 115, 2000 | |
| am No 82, 2018 | |
s 129C.................. | ad No 115, 2000 | |
| am No 69, 2023 | |
s 129D.................. | ad No 115, 2000 | |
s 129E.................. | ad No 115, 2000 | |
s 129F................... | ad No 115, 2000 | |
s 130................... | rep No 40, 1985 | |
s 131................... | am No 39, 1983 | |
| rep No 40, 1985 | |
s 132................... | rs No 139, 1965 | |
| am No 29, 1974 | |
| rep No 40, 1985 | |
Part XI |
| |
s 133................... | rs No 25, 2001 | |
| am No 54, 2003 | |
s 134................... | am No 26, 1918; No 93, 1966; No 216, 1973; No 19, 1979; No 39, 1983 | |
| rs No 40, 1985 | |
| am No 149, 1986; No 24, 1989; No 5, 1990; No 85, 1995; No 115, 2000; No 25, 2001 | |
| ed C57 | |
s 134A.................. | ad No 8, 1923 | |
| rep No 40, 1985 | |
| ad No 149, 1986 | |
| rep No 24, 1989 | |
s 135................... | am No 93, 1966; No 216, 1973; No 19, 1979; No 39, 1983 | |
| rep No 40, 1985 | |
s 136................... | am No 216, 1973; No 19, 1979; No 40, 1985 | |
s 137................... | am No 19, 1979 | |
s 138................... | am No 39, 1983 | |
s 139................... | am No 40, 1985 | |
s 140................... | am No 40, 1985 | |
s 142................... | am No 10, 1986; No 85, 1995; No 115, 2000 | |
s 143................... | am No 26, 1918 | |
s 144................... | rs No 26, 1918 | |
| am No 29, 1974; No 146, 2001 | |
| ed C57 | |
s 145................... | am No 85, 1995 | |
| ed C57 | |
s 145A.................. | ad No 40, 1985; No 5, 2015 | |
s 147................... | rep No 49, 1958 | |
s 147A.................. | ad No 44, 1934 | |
| rep No 49, 1958 | |
s 148................... | am No 115, 2000; No 25, 2001 | |
s 149................... | rep No 49, 1958 | |
s 150................... | am No 25, 2001 | |
s 152................... | rs No 49, 1963 | |
| am No 216, 1973; No 29, 1974 | |
s 153................... | am No 10, 1986; No 85, 1995 | |
Part XII |
| |
s 154................... | am No 139, 1965; No 39, 1983; No 10, 1986; No 85, 1995 | |
s 155................... | am No 26, 1918 | |
| rep No 42, 1980 | |
| ad No 74, 2010 | |
Part XIII................. | rep No 42, 1980 | |
s 156................... | rep No 42, 1980 | |
s 157................... | am No 29, 1974 | |
| rep No 42, 1980 | |
s 158................... | am No 93, 1966 | |
| rep No 42, 1980 | |
Part XIV |
| |
s 159................... | rep No 42, 1980 | |
| ad No 25, 2001 | |
| am No 54, 2003; No 122, 2003; No 42, 2004; No 91, 2004; No 74, 2006 | |
| rep No 145, 2010 | |
s 159A.................. | ad No 51, 1982 | |
s 160A.................. | ad No 10, 1957 | |
| rs No 105, 1968 | |
| am No 29, 1974; No 39, 1983; No 149, 1986 | |
s 160B.................. | ad No 29, 1974 | |
| am No 101, 1983; No 10, 1986; No 85, 1995 | |
s 161................... | rep No 25, 2001 | |
s 162A.................. | ad No 10, 1957 | |
| am No 105, 1968; No 29, 1974; No 42, 1980; No 39, 1983 | |
| rep No 115, 2000 | |
s 162B.................. | ad No 10, 1957 | |
| am No 105, 1968; No 29, 1974; No 36, 1978; No 39, 1983; No 115, 2000; No 88, 2009 | |
s 162C.................. | ad No 61, 1981 | |
| am No 108, 1982; No 81, 1982 (as am by No 39, 1983); No 175, 1985; No 10, 1986; No 81, 1987; No 78, 1989; No 111, 1990; No 85, 1995; No 97, 1997; No 85, 2000; No 115, 2000; No 25, 2001; No 54, 2003; No 74, 2006; No 68, 2011; No 36, 2012; No 38, 2024 | |
s 163................... | am No 26, 1918; No 25, 2001 | |
| rep No 74, 2006 | |
Part XV |
| |
Part XV heading............ | ad No 72, 1984 | |
| rs No 25, 2001 | |
s 163A.................. | ad No 101, 1983 | |
| rs No 72, 1984 | |
| am No 40, 1985; No 25, 2001 | |
s 164................... | am No 108, 1982; No 25, 2001 | |
s 164A.................. | ad No 108, 2008 | |
| rs No 126, 2015 | |
| am No 78, 2018 | |
s 165................... | rep No 26, 1918 | |
| ad No 72, 1984 | |
| am No 39, 1985; No 40, 1985; No 85, 1995; No 167, 1997 | |
s 165A.................. | ad No 85, 1995 | |
| am No 152, 1997; No 167, 1997; No 25, 2001; No 88, 2009; No 36, 2012; No 62, 2014; No 38, 2024 | |
s 166................... | ad No 72, 1984 | |
| am No 39, 1985; No 85, 1995 | |
s 167................... | ad No 72, 1984 | |
| am No 39, 1985; No 85, 1995 | |
s 168................... | ad No 72, 1984 | |
| am No 58, 2006 | |
s 169................... | ad No 72, 1984 | |
| am No 85, 1995 (as am by No 43, 1996) | |
s 170................... | ad No 72, 1984 | |
Schedules |
| |
Schedule I................ | am No 29, 1974; No 25, 2001; No 5, 2015 | |
Schedule II............... | am No 15, 1968; No 29, 1974; No 85, 1995 | |
| rep No 115, 2000 | |
Schedule III............... | am No 15, 1968; No 29, 1974; No 85, 1995 | |
| rep No 115, 2000 | |
Schedule IV............... | am No 29, 1974 | |
| rep No 115, 2000 | |
Schedule V............... | am No 15, 1968; No 29, 1974; No 85, 1995 | |
| rep No 115, 2000 | |
Schedule VI............... | rs No 26, 1918 | |
| rep No 115, 2000 | |
Schedule VII.............. | am No 88, 1947; No 15, 1968; No 29, 1974; No 85, 1995 | |
| rep No 115, 2000 | |
Schedule VIII.............. | rs No 26, 1918 | |
| rep No 10, 1957 | |
Schedule IX............... | rs No 26, 1918 | |
| rep No 10, 1957 | |
Schedule X............... | rep No 26, 1918 | |