Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act, except where otherwise clearly intended:
"apply" , in relation to an LPG remission, has a meaning affected by subsection (5).
"approved form" has the meaning given by section 388 - 50 in Schedule 1 to the Taxation Administration Act 1953 .
"approved place" means:
(a) premises covered by a storage licence; or
(b) premises, other than premises that are a factory, covered by a manufacturer licence.
"Australia" does not include:
(aa) Norfolk Island; or
(a) the Territory of Christmas Island; or
(b) the Territory of Cocos (Keeling) Islands.
"authorised officer" , in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.
"beer" means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable.
"Bulk container" means a container that has the capacity to have packaged in it more than 2 litres of liquid.
"By authority" means by the authority of an officer doing duty in the matter in relation to which the expression is used.
"CEO" means the Commissioner of Taxation.
"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.
"Commonwealth authority" means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
"condensate" means either:
(a) liquid petroleum; or
(b) a substance:
(i) that is derived from gas associated with oil production; and
(ii) that is liquid at standard temperature and pressure.
"Container" means any article capable of holding liquids.
Note: Container is defined differently in section 87 and in Division 1A of Part IX.
"conveyance" means an aircraft, railway rolling stock, vehicle or vessel of any kind.
"dealer licence" has the meaning given by subsection 38(5).
"Duty" or Excise duty means duty of Excise.
"eligible business entity" has the meaning given by subparagraph 61C(1)(b)(ia).
"Excisable goods" means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament.
"excisable LPG use" in relation to LPG:
(a) means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but
(b) does not include the use of LPG for a motor vehicle that:
(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph.
"Excise Acts" means this Act and any instruments (including rules, regulations or by - laws) made under this Act and any other Act, and any instruments (including rules, regulations or by - laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.
"excise place" means:
(a) a factory; or
(b) an approved place; or
(c) premises covered by a producer licence or dealer licence.
"Excise Tariff" means an Act imposing duties of excise and includes such an Act that has not come into operation.
"Factory" means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer.
"Finance Minister" has the meaning given by the Income Tax Assessment Act 1997 .
"fuel" means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff.
"gaseous fuel" means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
"Gazette notice" means a notice signed by the CEO and published in the Gazette .
"International aircraft" has the same meaning as aircraft has in Part VII of the Customs Act 1901 .
"Justice" means any Justice of the Peace having jurisdiction in the place.
"licence" has the meaning given by subsection 38(1).
"licensed dealer" means a person or partnership who holds a dealer licence.
"licensed manufacturer" means a person or partnership who holds a manufacturer licence.
"licensed producer" means a person or partnership who holds a producer licence.
"liquid petroleum" is a mixture of hydrocarbons:
(a) that is produced from gas wells; and
(b) that is liquid at standard temperature and pressure after recovery in surface separation facilities;
but does not include a substance referred to in paragraph (b) of the definition of condensate.
"LPG" means:
(a) liquid propane; or
(b) a liquid mixture of propane and butane; or
(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
"LPG remission" in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.
"Manufacture" includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises.
"manufacturer licence" has the meaning given by subsection 38(2).
"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 ).
"Overseas ship" has the same meaning as ship has in Part VII of the Customs Act 1901 .
"penalty day" , in relation to an offence, means:
(a) if the Court knows the day on which the offence was committed--that day; or
(b) otherwise--the day on which the prosecution for the offence is instituted.
"Permission" means the written permission of the Collector.
"Place" includes ship or aircraft.
"Place outside Australia" does not include:
(a) a ship or an area of waters, outside Australia; or
(b) an installation outside Australia; or
(c) a reef or an uninhabited island outside Australia.
"producer licence" has the meaning given by subsection 38(4).
"proprietor" of an approved place means a person or partnership who holds a storage licence that covers that place.
"quarter" means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
"Resources Minister" has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987 .
"Ship" means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel.
"small business entity" has the meaning given by section 328 - 110 (other than subsection 328 - 110(4)) of the Income Tax Assessment Act 1997 .
"Spirit" means goods described in item 3 of the Schedule to the Excise Tariff Act 1921 .
"standard temperature and pressure" means a temperature of 20 ï‚° centigrade and a pressure of one standard atmosphere.
"storage licence" has the meaning given by subsection 38(3).
"This Act" includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act.
"tobacco" has a meaning affected by subsection (6).
"tobacco bale label" means a label that:
(a) is in a form approved in writing by the Commissioner of Taxation; and
(b) uniquely identifies a bale of tobacco leaf.
"tobacco goods" means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921 .
"Warehouse" means a warehouse licensed under the Customs Act 1901 .
(2) A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory.
(3) A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.
(4) For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word "Free" is specified in the column headed "Rate of Duty" in that Schedule as the rate of duty chargeable on those goods.
(5) To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).
(6) For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.