Customs and Excise Amendment Act 1982 (Cth)
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE CUSTOMS ACT 1901
3. Principal Act
4. Penalties at foot of sections or sub-sections
5. Appointment of sufferance wharves, &c.
6. Repeal of sections 36, 37 and 38 and insertion of new sections—
36. Entry of goods
37. Advance entries
38. Withdrawal of entries
38a. Entry subsequent to entry for home consumption
38b. Information and documents relating to entries, &c.
7. Permission to remove goods subject to Customs control without entry
8. Repeal of sections 40a and 40b
9. Repeal of section 64 and insertion of new sections—
64. Reports in relation to ships, aircraft and cargo
64a. Information in respect of cargo
10. Insertion of new section—
65a. Information in respect of cargo
11. Repeal of sections 68 to 70 (inclusive) and insertion of new sections—
68. Imported goods to be entered
69. Sight entries
70. Approval of delivery of prescribed goods for transhipment without entry
12. Insertion of new section—
71aa. Permission for transhipment without entry
TABLE OF PROVISIONS—
Section
13. Permission to deliver goods of approved kind for home consumption without entry
14. Repeal of sections 74 and 76 and insertion of new section—
74. Unloading goods
15. Interpretation
16. Requirements for grant of warehouse licence
17. Conditions of warehouse licences
18. Duration of warehouse licence
19. Suspension of warehouse licence
20. Cancellation of warehouse licences
21. Obligations of holders of warehouse licences
22. Insertion of new section—
96a. Duty free shops
23. Goods for public exhibition
24. Entry of warehoused goods
25. Insertion of new Part—
PART Va—DEPOTS FOR BREAKING BULK AND HOLDING AND EXAMINING GOODS
103. Interpretation
104. Depot Licences
105. Applications for depot licences
106. Requirements for grant of depot licence
107. Conditions of depot licences
108. Duration of depot licence
109. of depot licence
110. Fees for depot licences
111. Suspension of depot licences
111a. Cancellation of depot licences
111b. Service of notices
111c. Death of licence holder
111d. Obligations of holders of depot licences
111e. Access to depot
26. Entry of goods for export
27. Repeal of section 117 and insertion of new section—
117. Security
28. Payment of duty on ship’s and aircraft’s stores
29. Definitions
30. Rate of import duty
31. Duty on goods in manifest but not produced or landed
32. Repeal of sections 175 to 179 (inclusive) and insertion of new section—
175. Goods not to be transferred between certain vessels
33. Interpretation
34. Authorized agents
35. Authority to be produced
36. Agents personally liable
37. Principal liable for agents acting
38. Interpretation
39. Application for licence
40. Requirements for grant of licence
41. Repeal of sections 183cd and 183ce and insertion of new sections—
183cd. Eligibility to be nominee
183ce. Original endorsements on licence
42. Variation of licences
43. Licence granted subject to conditions
44. Nominees
45. Removal of nominee
46. Notice to nominate new nominee
47. Investigation of matters relating to an agents licence
48. Powers of Minister
TABLE OF PROVISIONS—
Section
49. Effect of suspension
50. Seized goods may be returned on security
51. Collector may retain goods and require owner to proceed for restoration
52. Power to impound certain forfeited goods and release them on payment of duty and penalty
53. Collector may require further proof of proper entry
54. Repeal of sections 232 and 232a and insertion of new sections—
232. Collusive seizures—penalty
232a. Rescuing goods
232b. Insulting officer
55. Smuggling and unlawful importation and exportation
56. Master not to use or allow use of ship for smuggling
57. Insertion of new section—
233aa. Penalties for offences against sections 233 and 233a
58. Customs offences
59. Offences not specifically provided for
60. Repeal of sections 240 to 243 (inclusive)
61. Institution of prosecutions
62. Prosecutions in accordance with practice rules
63. Information to be valid if in words of Act
64. No objection for informality
65. Minimum penalties
66. Review of decisions
67. Collector’s sales
68. Proceeds of sales
69. Penalties
70. Formal amendments
71. Application
PART III—AMENDMENTS OF THE EXCISE ACT 1901
72. Principal Act
73. Interpretation
74. Authority for exportation of excisable goods to be given
75. Insertion of new section—
61d. Duty free shops
76. Review of decisions
SCHEDULE 1
Penalties
SCHEDULE 2
Formal Amendments
[
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
“36. (1) Subject to sub-section (2) and section 37, an entry in respect of goods that are required or eligible to be entered shall be made by the owner of the goods giving to an appropriate Collector in a manner prescribed by the regulations an entry in respect of the goods containing the particulars required by the regulations and, on the giving of the entry, the goods shall, for the purposes of this Act, be taken to be entered.
“(2) The regulations may prescribe circumstances in which an entry under sub-section (1) in respect of goods may be given to a Collector other than an appropriate Collector.
“(3) In this section—
‘appropriate Collector’ means—
(a) in relation to goods that have been imported and are being entered pursuant to section 68—
(i) a Collector for the place where the goods are situated at the time when the entry is being made; or
(ii) where permission for the removal of the goods from the port or airport at which they have been, or are to be, discharged to another place has been given under section 40aa, a Collector for that other place;
(b) in relation to goods that have not been imported and are being entered pursuant to section 68, other than goods to which paragraph (c), (d) or (e) applies—
(i) a Collector for the place at which the goods are to be discharged; or
(ii) where permission for the removal of the goods from the port or airport at which they are to be discharged to another place has been given under section 40aa, a Collector for that other place;
(c) in relation to goods—
(i) that consist of a ship, or an aircraft, that is to be imported otherwise than in a ship or an aircraft;
(ii) that have not been imported; and
(iii) that are being entered pursuant to section 68, a Collector for the place at which the goods are proposed to be imported;
(d) in relation to goods—
(i) that are on a ship;
(ii) that have not been imported;
(iii) that are being entered pursuant to section 68; and
(iv) that the owner of the ship has the option of discharging at any one of 2 or more particular ports,
a Collector who is—
(v) a Collector for—
(a) where the owner of the ship has informed the owner of the goods in writing of the port at which he proposes to discharge the goods—that port; or
(b) where the ship has arrived at, and departed from, all but one of those ports—the port from which the ship has not departed; or
(vi) where permission for the removal of the goods from the port at which they are to be discharged to another place has been given under section 40aa, a Collector for that other place;
(e) in relation to goods—
(i) that are on an aircraft;
(ii) that have not been imported;
(iii) that are being entered pursuant to section 68; and
(iv) that the owner of the aircraft has the option of discharging at any one of 2 or more particular airports,
a Collector who is—
(v) a Collector for—
(a) where the owner of the aircraft has informed the owner of the goods in writing of the airport at which he proposes to discharge the goods—that airport; or
(b) where the aircraft has landed at, and departed from, all but one of those airports—the airport from which the aircraft has not departed; or
(vi) where permission for the removal of the goods from the airport at which they are to be discharged to another place has been given under section 40aa, a Collector for that other place;
(f) in relation to goods that are being entered pursuant to section 128, a Collector for the place where the goods are situated at the time when the entry is being made;
(g) in relation to goods that are being entered pursuant to section 99, a Collector for the place at which the warehouse in which the goods are warehoused is situated; and
(h) in relation to goods that are being entered pursuant to section 114, a Collector for—
(i) where the goods consist of a ship, or an aircraft, that is to be exported otherwise than in a ship or an aircraft—the place of proposed exportation; or
(ii) in any other case—the place at which the goods are to be loaded for export;
‘Collector’, in relation to a place, means—
(a) the principal officer of Customs doing duty at that place at the relevant time; or
(b) any officer doing duty at that place in relation to entries.
“37. (1) The owner of goods that are intended to be imported, being goods that are in a ship or an aircraft that has not arrived at a port or an airport at which goods are intended to be discharged from the ship or aircraft, may, in a manner prescribed by the regulations, give an entry in respect of the goods containing the particulars required by the regulations to—
(a) a Collector at the port or airport at which the goods are to be discharged; or
(b) where permission has been given under section 40aa to remove the goods from the port or airport at which they are to be discharged to another place, a Collector for that other place within the meaning of section 36,
and those goods shall, for the purposes of this Act, be taken to be entered if and when the goods arrive at the first port or airport at which goods are intended to be discharged from the ship or aircraft.
“(2) The owner of a ship or an aircraft that is intended to be imported, being a ship or an aircraft that is to be imported otherwise than in a ship or an aircraft and that has not arrived at a port or an airport, as the case may be, may, in a manner prescribed by the regulations, give an entry in respect of the ship or aircraft containing the particulars required by the regulations to a Collector at the port or airport, as the case may be, at which the ship or aircraft is proposed to be imported, and that ship or aircraft shall, for the purposes of this Act, be taken to be entered if and when the ship arrives at a port or the aircraft arrives at an airport, as the case may be.
“38. (1) The owner of goods in respect of which an entry has been given under section 36 may, by giving notice in writing to the Collector to whom the entry was given that he wishes to do so, withdraw that entry at any time before duty in respect of the goods is paid.
“(2) The owner of goods in respect of which an entry has been given under section 37 may, by giving notice in writing to the Collector to whom the entry was given that he wishes to do so, withdraw that entry at any time before duty in respect of the goods is paid, including any time before the goods are taken to be entered by virtue of that entry.
“(3) Where—
(a) duty in respect of goods has remained unpaid for a period of 30 days commencing on the day on which the goods were entered;
(b) after the expiration of that period, the Collector has given notice in writing to the owner of the goods requiring payment of duty within a further period specified in the notice; and
(c) the duty has not been paid within that further period,
that entry shall be deemed to have been withdrawn under sub-section (1) or (2), as the case requires.
“(4) Where an entry in respect of goods is withdrawn under this section—
(a) if the entry is in writing, the withdrawal does not entitle the owner of the goods to have the entry returned to him; and
(b) a person may be prosecuted in respect of the entry, and a penalty may be imposed on a person who is convicted of an offence in respect of the entry, as if the entry had not been withdrawn.
“(5) Where—
(a) an entry in respect of goods—
(i) has been withdrawn under sub-section (1); or
(ii) has been withdrawn under sub-section (2) after the goods have been taken to have been entered;
(b) the entry was for home consumption;
(c) the goods have subsequently been entered again for home consumption, whether or not they were entered for warehousing after the withdrawal and before they were subsequently entered for home consumption; and
(d) but for this sub-section, the rate of duty applicable to the goods would, by reason of a reduction of a rate of duty that occurred before the withdrawal, be less than the rate of duty that would have been applicable to the goods if there had been no withdrawal,
the goods shall, notwithstanding the withdrawal, be taken, for the purposes of section 132, to have been entered for home consumption at the time when they were entered by virtue of the entry that was withdrawn.
“38a. Where an entry for home consumption has been given under section 36 or 37 in respect of goods, a person shall not purport to give a further entry in respect of those goods, or any part of those goods, unless the first-mentioned entry has been withdrawn under section 38.
Penalty: $1,000.
“38b. (1) Without limiting the generality of section 39, where goods have been entered, a Collector may refuse to give authority under that section for the goods to be dealt with in accordance with the entry if he has not verified, and he is not satisfied that another Collector has verified, particulars of the goods shown in the entry by reference to information contained in commercial documents relating to the goods that have been furnished to a Collector by the owner of the goods upon, or at any time after, the giving of the entry to a Collector or by reference to information, in writing, in respect of the goods that has been so furnished to a Collector.
“(2) A Collector may, by notice in writing, require the owner of goods in respect of which an entry has been given and which have been imported, or are proposed to be exported, to deliver to him the commercial documents in respect of the goods that are in his possession or under his control (including any such documents that had previously been delivered to a Collector and had been returned to the owner), or to deliver to the Collector such information, in writing, relating to the goods, being information of a kind specified in the notice, as is within the knowledge of the owner or as the owner is reasonably able to obtain.
“(3) A Collector may ask the owner of, or any person giving an entry in respect of, goods referred to in sub-section (2) any questions relating to the goods.
“(4) A Collector may require from the owner of any goods referred to in sub-section (2) proof, by declaration or the production of documents, that the goods are owned as claimed and are properly described, valued, or rated, for duty.
“(5) Where—
(a) the owner of goods in respect of which an entry has been given has been required to deliver documents or information under sub-section (2) in relation to the goods;
(b) the owner of, or a person giving an entry in respect of, goods in respect of which an entry has been given has been asked a question under sub-section (3) in respect of the goods; or
(c) the owner of goods referred to in sub-section (2) has been required under sub-section (4) to produce proof of a matter in respect of the goods,
a Collector shall not give authority under section 39 for the relevant goods to be dealt with in accordance with the entry unless the requirement has been complied with or revoked, the question has been answered or withdrawn or the requirement has been complied with or withdrawn, as the case may be.
“(6) Subject to section 215, where a person delivers a commercial document to a Collector under this section, the Collector shall deal with the document in accordance with the regulations and then return the document to that person.
“(7) In this section, ‘commercial document’, in relation to goods, means a document prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of goods.”.
(a) by omitting from sub-section (1) “A Collector” and substituting “Subject to the regulations (if any), a Collector”;
(b) by omitting from sub-section (1) “until the permission is revoked” and substituting “subject to sub-sections (8) and (9)”;
(c) by omitting from sub-section (2) “A Collector” and substituting “Subject to the regulations (if any), a Collector”;
(d) by inserting in sub-section (2) “, subject to sub-sections (8) and (9),” after “specified, and”;
(e) by omitting sub-section (3) and substituting the following sub-sections:
“(3) Without limiting the matters that may be prescribed in regulations referred to in sub-section (1) or (2), those regulations may—
(a) prescribe circumstances in which permission under sub-section (1) or (2), as the case may be, may be given; or
(b) prescribe matters to be taken into account by a Collector when deciding whether to give permission under sub-section (1) or (2), as the case may be.
“(3a) A Collector may, when giving permission under sub-section (1) or (2) or at any time while a permission under sub-section (1) or (2) is in force, impose conditions in respect of the permission, being conditions prescribed by the regulations or conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
“(3b) A condition imposed in respect of a permission under sub-section (1) or (2), or a revocation, suspension, or variation, or a cancellation of a suspension, of such a condition, takes effect when notice, in writing, of the condition or of the revocation, suspension or variation or of the cancellation of the suspension is served on the person to whom the permission has been given or at such later time (if any) as is specified in the notice.
“(3c) A condition imposed in respect of a permission under sub-section (1) or (2), or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition may relate to all goods
to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.”;
(f) by omitting from sub-section (4) “a requirement specified in the permission” and substituting “a condition in respect of the permission”;
(g) by omitting from paragraph (4) (b) “requirement” and substituting “condition”; and
(h) by adding at the end thereof the following sub-sections:
“(8) A Collector may, in accordance with the regulations, revoke a permission under sub-section (1) or (2) in relation to such of the goods to which the permission relates as have not been moved or to some of those goods.
“(9) Without limiting the powers of a Collector under, or the matters that may be prescribed in regulations referred to in, sub-section (8), where—
(a) permission has been given under sub-section (1) or (2) for the removal of goods that have been, or are to be, imported, being removal from the port or airport at which they have been, or are to be, discharged to a place outside the State or Territory in which that port or airport is situated; and
(b) an entry in respect of the goods or some of the goods is given under section 36 or 37 to a Collector other than a Collector for that place within the meaning of section 36,
the permission is, by force of this sub-section, revoked in relation to the goods in respect of which the entry was given.”.
“64. (1) The regulations may make provision for the making of reports in relation to ships and aircraft arriving at a port or airport, as the case may be, in Australia from parts beyond the seas and to the cargo of such ships and aircraft (including reports in respect of the cargo that is to be discharged at a particular port or airport).
“(2) Without limiting the generality of sub-section (1), regulations for the purposes of that sub-section providing for the making of reports may—
(a) prescribe the persons who are to make the reports, being persons having, or reasonably able to obtain, sufficient information to make them;
(b) provide that any one of 2 or more prescribed persons may make a report but that each of those persons is to be guilty of an offence if the report is not made;
(c) provide for 2 or more reports in relation to a ship, an aircraft or cargo; or
(d) prescribe the time within which the reports are to be made, which may be—
(i) a time prescribed in relation to all ships and aircraft, in relation to all ships, in relation to ships in a class of ships, in relation to all aircraft or in relation to aircraft in a class of aircraft; or
(ii) a time before the arrival of the relevant ship or aircraft.
“(3) Notwithstanding sub-section 270 (2), regulations for the purposes of sub-section (1) may prescribe penalties not exceeding $2,000 in respect of any contravention of any of those regulations.”.
“65a. (1) The master or owner of a ship that has arrived in, or that has commenced a voyage to, Australia from parts beyond the seas, or a person having, or reasonably able to obtain, sufficient information to enable him to do so, shall, when required to do so by a Collector, answer questions relating to the ship or to its cargo, crew, passengers, stores or voyage.
“(2) The master or owner of a ship that has arrived in, or that has commenced a voyage to, Australia from parts beyond the seas, or a person able to do so, shall, when required to do so by a Collector, produce documents relating to the ship or to its cargo, crew, passengers, stores or voyage.
“(3) The pilot or owner of an aircraft that has arrived in, or that has commenced a flight to, Australia from parts beyond the seas, or a person having, or reasonably able to obtain, sufficient information to enable him to do so, shall, when required to do so by a Collector, answer questions relating to the aircraft or to its cargo, crew, passengers, stores or flight.
“(4) The pilot or owner of an aircraft that has arrived in, or that has commenced a flight to, Australia from parts beyond the seas, or a person able to do so, shall, when required to do so by a Collector, produce documents relating to the aircraft or to its cargo, crew, passengers, stores or flight.
Penalty: $1,000.”.
“68. (1) Subject to this Act, goods that are imported are required to be entered—
(a) for home consumption;
(b) for warehousing; or
(c) for transhipment.
“(2) Goods in a ship that are intended to be imported may be entered at any time after the ship arrives at a port at which any goods are to be discharged from the ship.
“(3) Goods in an aircraft that are intended to be imported may be entered at any time after the aircraft lands at an airport at which any goods are to be discharged from the aircraft.
“(4) A ship that is intended to be imported otherwise than in another ship or in an aircraft may be entered at any time after the ship arrives at a port.
“(5) An aircraft that is intended to be imported otherwise than in a ship or in another aircraft may be entered at any time after the aircraft lands at an airport.
“69. (1) The regulations may provide for the making of, and the effect of, an entry, to be known as a ‘sight entry’, by an owner of goods that are required or eligible to be entered who does not have sufficient information in relation to the goods to enable him to make an entry in respect of the goods under section 36.
“(2) A sight entry shall not be taken to be an entry for the purposes of a provision of this Act other than a provision specified in the regulations.”.
“71aa. (1) A Collector may give permission in writing for the transhipment, without entry, of prescribed goods, and prescribed goods to which such a permission applies may be delivered for transhipment and transhipped notwithstanding that an entry of the goods for transhipment has not been made under this Act.
“(2) Goods that are delivered for transhipment by authority of sub-section (1) shall, for the purposes of this Act, be deemed to be entered for transhipment on the day on which they are so delivered.
“(3) A Collector may, when giving permission under sub-section (1) for the transhipment of goods or at any time while the permission is in force, impose conditions in respect of the permission, being—
(a) conditions to be complied with by a person carrying out a specified step in the delivery for transhipment, or the transhipment, of the goods; and
(b) conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts,
and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
“(4) A condition imposed in respect of a permission under sub-section (3) or a revocation, suspension, or variation, or a cancellation of a suspension, of such a condition takes effect when a notice, in writing, of the condition or of the revocation, suspension or variation or of the cancellation of the suspension is served on the person to whom the permission has been given or the person carrying out, or proposing to carry out, the step in respect of which the condition to which the notice relates applies or at such later time (if any) as is specified in the notice.
“(5) A condition imposed in respect of a permission under sub-section (3) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.
“(6) A Collector may, in accordance with the regulations, revoke a permission given under this section in relation to such of the goods to which the permission relates as have not been delivered for transhipment or to some of those goods.
“(7) If, in relation to the delivery for transhipment, or the transhipment, of any goods, a person required to comply with a condition imposed in respect of a permission under sub-section (3) fails to comply with the condition, he is guilty of an offence against this Act punishable upon conviction by a penalty not exceeding $10,000.
“(8) In this section, ‘prescribed goods’ means imported goods subject to the control of the customs that are included in a class of goods prescribed for the purposes of this section.”.
“74. (1) Except as prescribed, goods shall not be unloaded from a ship or an aircraft otherwise than in accordance with permission given by a Collector under this section.
Penalty: $25,000.
“(2) Subject to the regulations (if any), a Collector may give permission in writing to a person specified in the permission to unload goods that are specified in the permission and, subject to sub-section (11), the permission is authority for the person to unload those goods.
“(3) Permission referred to in sub-section (2) may relate to particular goods, all goods in a particular ship or aircraft, all goods desired to be unloaded by a particular person or otherwise.
“(4) Without limiting the matters that may be prescribed in regulations referred to in sub-section (2), those regulations may—
(a) prescribe circumstances in which permission under that sub-section may be given; or
(b) prescribe matters to be taken into account by a Collector when deciding whether to give permission under that sub-section.
“(5) A Collector may, when giving permission under sub-section (2) or at any time while a permission under that sub-section is in force, impose conditions in respect of the permission, being conditions prescribed by the regulations or conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
“(6) Without limiting the generality of sub-section (5), a condition referred to in that sub-section relating to the unloading of goods may be a condition that, for the purpose of the examination of, or the prevention of any tampering with, the goods, the goods are to be moved to, or are to remain at, a particular place after being unloaded (including moved after having been previously moved in accordance with a condition).
“(7) A condition imposed in respect of a permission under sub-section (5) or a revocation, suspension, or variation, or a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation or of the cancellation of the suspension is served on the person to whom the permission has been given or at such later time (if any) as is specified in the notice.
“(8) A condition imposed in respect of a permission under sub-section (5), or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.
“(9) Notwithstanding any other provision of, or any permission given under, this Act, while there is in force under sub-section (5) a condition requiring goods to be moved to, or to remain at, a particular place, any authority under section 39, or any permission under section 40aa, relating to the goods shall be deemed to be suspended.
“(10) Goods that are being moved, or kept at a place, in accordance with a condition imposed in respect of a permission under sub-section (5) shall be so moved or kept at the expense and risk of the owner of the ship or aircraft from which they were unloaded as if they had not been unloaded.
“(11) A Collector may, in accordance with the regulations, revoke a permission given under this section in relation to such of the goods to which the permission relates as have not been unloaded or to some of those goods.
“(12) If, in relation to the unloading of any goods, the person to whom permission has been given under sub-section (2) fails to comply with a condition imposed in respect of the permission under sub-section (5), he is guilty of an offence punishable upon conviction by a penalty not exceeding $10,000.”.
“‘place’ includes—
(a) an area (whether containing a building, part of a building or otherwise);
(b) 2 or more areas (whether or not adjoining and whether containing a building, part of a building or otherwise);
(c) a building or part of a building;
(d) buildings (whether or not adjoining); and
(e) parts of a building or of buildings (whether or not the parts are adjoining);”.
(a) by inserting after paragraph (1) (d) the following paragraph:
“(da) where the applicant is a company—the company is not a fit and proper company to hold a warehouse licence;”;
(b) by inserting before sub-paragraph (1) (e) (i) the following sub-paragraph:
“(ia) the nature of the place;”;
(c) by inserting in sub-paragraph (1) (e) (i) “and quantity” after “kinds”; and
(d) by adding at the end thereof the following sub-section:
“(3) The Comptroller shall, in determining whether a company is a fit and proper company for the purposes of paragraph (1) (da), have regard to—
(a) any conviction of the company of an offence against this Act committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(b) any conviction of the company of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of $5,000 or more, being an offence committed within
the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(c) whether a receiver of the property, or part of the property, of the company has been appointed;
(d) whether the company has been placed under official management; or
(e) whether the company is being wound up.”.
(a) by inserting after paragraph (1) (b) the following paragraph:
“(ba) in the case of a licence held by a company—the company is convicted of an offence referred to in paragraph 81 (3) (a) or (b), a receiver of the property or part of the property of the company is appointed, the company is placed under official management or the company commences to be wound up;”;
(b) by omitting from sub-section (1) “or bankruptcy” (wherever occurring) and substituting “, bankruptcy or appointment”;
(c) by inserting in sub-section (2) “for the protection of the revenue, for the purpose of ensuring compliance with the Customs Acts or otherwise” after “(if any)”; and
(d) by adding at the end of sub-section (3) “or for the purpose of ensuring compliance with the Customs Acts.”.
“(2) Notwithstanding that a warehouse licence has not been renewed, a Collector may—
(a) permit goods to be placed in the former warehouse;
(b) permit the removal of goods from the former warehouse, including the removal of goods to a warehouse;
(c) by notice in writing to the last holder of the licence, require him to remove all or specified goods in the former warehouse to a warehouse approved by the Collector;
(d) take such control of the former warehouse or all or any goods in the former warehouse as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts;
(e) by notice in writing to the last holder of the licence, require him to pay to the Customs in respect of the services of officers required as the result of the licence not having been renewed (including services relating to the supervision of activities in relation to the former
warehouse permitted by a Collector, the stocktaking of goods in the former warehouse or the reconciliation of records relating to such goods) such fee as the Minister determines having regard to the cost of the services;
(f) where the last holder of the licence fails to comply with a requirement under paragraph (c) in relation to goods, remove the goods from the former warehouse to a warehouse; and
(g) where goods have been removed in accordance with paragraph (f), by notice in writing to the last holder of the licence, require him to pay to the Customs in respect of the cost of the removal such fee as the Minister determines having regard to that cost.
“(3) Subject to sub-section (4), where a warehouse licence has not been renewed and goods remain in the former warehouse, the Comptroller shall by notice—
(a) published by being displayed on a public notice board in the Customs House or other office of the Customs nearest to the former warehouse;
(b) published in the
(c) published in a newspaper circulating in the locality in which the warehouse is situated,
inform the owners of goods in the former warehouse—
(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller, to—
(i) pay to the Collector duty payable in respect of their goods in the former warehouse; or
(ii) remove their goods in the former warehouse to another place in accordance with permission obtained from the Collector; and
(e) that, if they do not comply with the requirements of the notice, their goods in that former warehouse will be sold.
“(4) Where the Comptroller is satisfied that all the goods in a former warehouse the licence in respect of which has not been renewed are the property of the person who held the licence, the notice referred to in sub-section (3) need not be published as mentioned in that sub-section but shall be—
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the expiration of the licence, apparently participated in the management or control of the former warehouse.
“(5) Where the owner of goods to which a notice under sub-section (3) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Comptroller, the goods may be sold by a Collector.
“(6) If an amount that the last holder of a licence is required to pay in accordance with a notice under paragraph (2) (e) or (g) is not paid, that
amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.”.
(a) by inserting after paragraph (1) (f) the following paragraph:
“(fa) where the licence is held by a company—the company is not a fit and proper company to hold a warehouse licence;”;
(b) by inserting in sub-section (1) “or for the purpose of ensuring compliance with the Customs Acts” after “revenue”; and
(c) by inserting after sub-section (1) the following sub-sections:
“(1a) The Comptroller shall, in considering whether a person is a fit and proper person for the purposes of paragraph (1) (c), (d), (e) or (f), have regard to—
(a) any conviction of the person of an offence against this Act committed—
(i) where the licence has not been renewed—after the grant of the licence or within 10 years immediately preceding the making of the application for the licence;
(ii) where the licence has been renewed on one occasion only—after the renewal of the licence or within 10 years immediately preceding the making of the application for the renewal; or
(iii) where the licence has been renewed on more than one occasion—after the latest renewal of the licence or within 10 years immediately preceding the making of the application for the latest renewal;
(b) any conviction of the person of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer, being an offence committed—
(i) where the licence has not been renewed—after the grant of the licence or within 10 years immediately preceding the making of the application for the licence;
(ii) where the licence has been renewed on one occasion only—after the renewal of the licence or within 10 years immediately preceding the making of the application for the renewal; or
(iii) where the licence has been renewed on more than one occasion—after the latest renewal of the licence or within 10 years immediately preceding the making of the application for the latest renewal; or
(c) whether the person is an undischarged bankrupt.
“(1b) The Comptroller shall, in considering whether a company is a fit and proper company for the purposes of paragraph (1) (fa) have regard, in relation to the company, to—
(a) any conviction of the company of an offence against this Act that was—
(i) where the licence has not been renewed—committed after the grant of the licence;
(ii) where the licence has been renewed on one occasion only—committed after the renewal of the licence;
(iii) where the licence has been renewed on more than one occasion—committed after the latest renewal of the licence; or
(iv) committed—
(A) where the licence has not been renewed—within 10 years immediately preceding the making of the application for the licence;
(B) where the licence has been renewed on one occasion only—within 10 years immediately preceding the making of the application for the renewal of the licence; or
(C) where the licence has been renewed on more than one occasion—within 10 years immediately preceding the making of the application for the latest renewal of the licence,
and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(b) any conviction of the company of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of $5,000 or more, being an offence that was—
(i) where the licence has not been renewed—committed after the grant of the licence;
(ii) where the licence has been renewed on one occasion only—committed after the renewal of the licence;
(iii) where the licence has been renewed on more than one occasion—committed after the latest renewal of the licence; or
(iv) committed—
(a) where the licence has not been renewed—within 10 years immediately preceding the making of the application for the licence;
(b) where the licence has been renewed on one occasion only—within 10 years immediately preceding the making of the application for the renewal of the licence; and
(c) where the licence has been renewed on more than one occasion—within 10 years immediately preceding the making of the application for the latest renewal of the licence,
and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company; or
(c) the matters mentioned in paragraphs 81 (3) (c), (d) and (e).”;
(d) by inserting in paragraph (3) (b) “or for ensuring compliance with the Customs Acts” after “revenue”;
(e) by omitting from paragraph (7) (d) “writing” and substituting “a prescribed manner”; and
(f) by inserting in paragraph (7) (e) “or for ensuring compliance with the Customs Acts” after “revenue”.
“96a. (1) In this section—
‘duty free shop’ means a warehouse the warehouse licence that relates to which authorizes the sale in the warehouse of goods to relevant travellers;
‘international flight’ means a flight, whether direct or indirect, by an aircraft between a place in Australia from which the aircraft takes off and a place outside Australia at which the aircraft lands or is intended to land;
‘place outside Australia’ does not include—
(a) a ship, or an area of waters, outside Australia;
(b) an installation outside Australia; or
(c) a reef, or an uninhabited island, outside Australia;
‘proprietor’, in relation to a duty free shop, means the holder of the warehouse licence that relates to the duty free shop;
‘relevant traveller’ means a person who intends to make an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft.
“(2) Subject to the regulations (if any), a Collector may give permission, in accordance with sub-section (3), for goods that are specified in the permission and are sold to a relevant traveller in a duty free shop that is specified in the permission to be—
(a) delivered to the relevant traveller personally for export by him when making the international flight in relation to which he is a relevant traveller; and
(b) exported by the relevant traveller when making that flight without the goods having been entered for export,
and, subject to sub-section (13), the permission is authority for such goods to be so delivered and so exported.
“(3) Permission under sub-section (2) is given in accordance with this sub-section if it is in writing and is delivered to the proprietor of the duty free shop to which the permission relates.
“(4) Permission under sub-section (2) may relate to particular goods, all goods, goods included in a specified class or classes of goods or goods other than goods included in a specified class or classes of goods.
“(5) Without limiting the matters that may be prescribed in regulations referred to in sub-section (2), those regulations—
(a) may prescribe circumstances in which permission under that sub-section may be given;
(b) may prescribe matters to be taken into account by a Collector when deciding whether to give permission under that sub-section; and
(c) may prescribe conditions to which a permission under that sub-section is to be subject.
“(6) A Collector may, when giving permission under sub-section (2) or at any time while a permission under that sub-section is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
“(7) Without limiting the generality of paragraph (5) (c) or sub-section (6), a condition referred to in that paragraph or that sub-section to which a permission is to be subject may be—
(a) a condition to be complied with by the proprietor of the duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold;
(b) a condition that the permission only applies to sales to relevant travellers who comply with a prescribed requirement or requirements, which may be, or include, a requirement that relevant travellers produce to the proprietor of the duty free shop to which the permission relates or to a servant or agent of that proprietor a ticket or other document, being a document approved by a Collector for the purposes of this paragraph, showing that the relevant traveller is entitled to
make the international flight in relation to which he is a relevant traveller; or
(c) a condition that the proprietor of the duty free shop to which the permission relates will keep records specified in the regulations and will notify a Collector of all sales made by him to which the permission applies.
“(8) A condition imposed in respect of a permission under sub-section (6) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the duty free shop to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.
“(9) A condition imposed in respect of a permission under paragraph (5) (c) or sub-section (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under sub-section (6) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.
“(10) A permission under sub-section (2) is subject to—
(a) the condition that the proprietor of the duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply; and
(b) the condition that that proprietor will provide a Collector with proof, in a prescribed way and within a prescribed time, of the export of goods delivered to a relevant traveller in accordance with the permission.
“(11) If a person who is required to comply with a condition imposed in respect of a permission under sub-section (2) fails to comply with the condition, he is guilty of an offence against this Act punishable upon conviction by a penalty not exceeding $5,000.
“(12) Where the proprietor of a duty free shop to which a permission under sub-section (2) relates does not produce the proof required by paragraph (10) (b) that goods delivered by him to a relevant traveller in accordance with the permission have been exported by that traveller, the goods shall be deemed to have been entered, and delivered, for home consumption by the proprietor, as owner of the goods, on the day on which the goods were delivered to that traveller.
“(13) A Collector may, in accordance with the regulations, revoke a permission given under sub-section (2) in relation to the sale of goods occurring after the revocation.”.
(a) by omitting from sub-section (1) “A Collector” and substituting “Subject to sub-section (3), a collector”; and
(b) by omitting sub-section (3) and the penalty at the foot of that sub-section and substituting the following sub-section:
“(3) Permission under sub-section (1) for the taking of warehoused goods out of a warehouse shall not be granted unless security has been given to the satisfaction of the Collector for the payment, in the event of the goods not being returned to the warehouse before the expiration of the period specified in the permission, of the duty that would have been payable if the goods had been entered for home consumption on the day on which they were taken out of the warehouse.”.
“99. (1) Warehoused goods may be entered—
(a) for home consumption; or
(b) for export.
“(2) Subject to sections 71a and 71b, warehoused goods shall not be delivered for home consumption unless—
(a) they have been entered for home consumption; and
(b) an authority to deal with the goods in accordance with that entry has been given under section 39.
“(3) Subject to section 96a, warehoused goods, other than goods to which section 1 14a applies, shall not be taken from the warehouse for export unless—
(a) they have been entered for export; and
(b) an authority to deal with the goods in accordance with that entry has been given under section 39.”.
“103. (1) In this Part, unless the contrary intention appears—
‘depot’ means a place that a person or partnership is licensed under section 104 to use for a purpose or purposes specified in sub-section (1) of that section and, in relation to a depot licence, means the depot to which the licence relates;
‘depot licence’ means a licence granted under section 104 and includes such a licence that has been renewed under section 109;
‘place’ includes—
(a) an area (whether containing a building, part of a building or otherwise);
(b) 2 or more areas (whether or not adjoining and whether containing a building, part of a building or otherwise);
(c) a building or part of a building;
(d) buildings (whether or not adjoining); and
(e) parts of a building or of buildings (whether or not the parts are adjoining).
“(2) A reference in this Part to the Comptroller shall be read as including a reference to a Collector of Customs for a State or Territory.
“(3) For the purposes of this Part, a person shall be taken to participate in the management or control of a depot if—
(a) he has authority to direct the operations of the depot or to direct activities in the depot, the removal of goods from the depot or another important part of the operations of the depot; or
(b) he has authority to direct a person who has authority referred to in paragraph (a) in the exercise of that authority.
“104. (1) Subject to this Part, the Comptroller may grant a person or partnership a licence in writing, to be known as a depot licence, to use a place described in the licence for one or more of the following purposes:
(a) the breaking of bulk of imported goods;
(b) the holding of imported goods;
(c) the examination by the Customs of imported goods;
(d) the consolidation of goods intended for export;
(e) the holding of goods intended for export; and
(f) the examination by the Customs of goods intended for export.
“(2) A depot licence may be a licence to use a place for purposes specified in sub-section (1) in respect of goods generally, goods included in a specified class or specified classes of goods or goods other than goods included in a specified class or specified classes of goods.
“(3) For the purposes of sub-section (2), a class of goods includes goods, or goods of a particular kind, that have been transported to, or are to be transported from, Australia by a particular person or in a particular manner.
“(4) Subject to this Part, a depot licence may be granted notwithstanding that the depot to which the licence relates is connected to another depot or to other depots or is part of a place of which another depot is another part or other depots are other parts.
“105. An application for a depot licence shall—
(a) be in writing;
(b) contain a description of the place in relation to which the licence is sought;
(c) specify the purpose or purposes for which the applicant wishes to be licensed to use that place;
(d) specify the kinds of goods that would be held or dealt with in that place if the licence were granted;
(e) set out the name and address of each person whom the Comptroller is required to consider for the purposes of paragraph 106 (1) (a), (b), (c) or (d);
(f) set out such particulars of the matters that the Comptroller is required to consider for the purposes of paragraphs 106 (1) (f) and (g) as will enable him adequately to consider those matters; and
(g) contain such other information as is prescribed.
“106. (1) The Comptroller shall not grant a depot licence if, in his opinion—
(a) where the applicant is a natural person—the person is not a fit and proper person to hold a depot licence;
(b) where the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership holding a depot licence;
(c) where the applicant is a company—any director, officer or shareholder of the company who would participate in the management or control of the depot, is not a fit and proper person so to participate;
(d) an employee of the applicant who would participate in the management or control of the depot is not a fit and proper person so to participate;
(e) where the applicant is a company—the company is not a fit and proper company to hold a depot licence;
(f) the physical security of the place in relation to which the licence is sought is not adequate having regard to—
(i) the nature of the place;
(ii) the kinds and quantity of goods that would be held or dealt with in that place if the licence were granted; or
(iii) the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if the licence were granted;
(g) the plant and equipment that would be used in relation to goods held or dealt with in the place in relation to which the licence is sought if the
licence were granted are not suitable having regard to the nature of those goods and that place;
(h) where the depot to which the licence would relate would, if another licence is in existence or were to be granted, be connected to another depot or to other depots or be part of a place of which another depot is another part or other depots are other parts—the applicant, or the holder of the licence relating to the other depot or to one of the other depots, would not comply with a condition referred to in sub-section 107 (4) to which his licence would be, or is, subject, as the case requires; or
(j) the books of account or records that would be kept in relation to the place in relation to which the licence is sought (including records of the movement of goods into and out of the place) if it were a depot would not be suitable to enable the Customs adequately to audit those books or records or to obtain sufficient information for the purposes of the Customs in relation to goods moving into or out of the place.
“(2) The Comptroller shall, in determining whether a person is a fit and proper person for the purposes of paragraph (1) (a), (b), (c) or (d), have regard to—
(a) any conviction of the person for an offence against this Act committed within the 10 years immediately preceding the making of the application;
(b) any conviction of the person for an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer, being an offence committed within the 10 years immediately preceding the making of the application;
(c) whether the person is an undischarged bankrupt;
(d) any misleading statement made in the application by or in relation to the person; and
(e) where any statement by the person in the application was false—whether the person knew that the statement was false.
“(3) The Comptroller shall, in determining whether a company is a fit and proper company for the purposes of paragraph (1) (e), have regard to—
(a) any conviction of the company for an offence against this Act committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(b) any conviction of the company for an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of $5,000 or more, being an offence committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(c) whether a receiver of the property, or part of the property, of the company has been appointed;
(d) whether the company has been placed under official management; or
(e) whether the company is being wound-up.
“107. (1) A depot licence is subject to the condition that, if—
(a) a person not described in the application for the licence as participating in the management or control of the depot commences so to participate;
(b) in the case of a licence held by a partnership—there is a change in the membership of the partnership;
(c) a person, being—
(i) a person who participates in the management or control of the depot;
(ii) in the case of a licence held by a natural person, the holder of the licence; or
(iii) in the case of a licence held by a partnership, a member of the partnership,
is convicted of an offence referred to in paragraph 106 (2) (a) or (b) or becomes bankrupt;
(d) in the case of a licence held by a company—the company is convicted of an offence referred to in paragraph 106 (3) (a) or (b), a receiver of the property or part of the property of the company is appointed, the company is placed under official management or the company commences to be wound up;
(e) there is a substantial change in a matter affecting the physical security of the depot; or
(f) there is a substantial change in plant or equipment used in relation to goods in the depot,
the holder of the licence shall, within 30 days after the occurrence of the event, change, conviction, bankruptcy or appointment, as the case requires, give the Comptroller particulars in writing of that event, change, conviction, bankruptcy or appointment, as the case requires.
“(2) A depot licence is subject to such other conditions (if any) as are prescribed in relation to depot licences generally or in relation to depot licences included in a class of depot licences in which the first-mentioned depot licence is included.
“(3) A depot licence is subject to such other conditions (if any) as are specified in the licence, being conditions considered by the Comptroller to be necessary or desirable for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.
“(4) Conditions referred to in sub-section (2) or (3) may, in the case of a depot licence that relates to a depot that is connected to another depot or to
other depots or is part of a place of which another depot is another part or other depots are other parts, include conditions that are necessary or otherwise appropriate for a licence that relates to a depot that is so connected or is part of such a place, including conditions to be complied with by the holder of the licence acting jointly with the holder of the licence that relates to the other depot or with the holders of the licences that relate to the other depots, as the case requires.
“(5) The conditions specified in a depot licence may include—
(a) conditions specifying the persons or classes of persons whose goods may be held or dealt with in the depot; and
(b) conditions relating to the giving to a Collector of information relating to goods held or dealt with in the depot.
“(6) The Comptroller may, upon application by the holder of a depot licence and production of the licence, vary the conditions specified in the licence by making an alteration to, or an endorsement on, the licence.
“108. (1) A depot licence—
(a) comes into force on a date specified in the licence or, if no date is so specified, the date on which the licence is granted; and
(b) subject to this Part, remains in force for 12 months following the grant of the licence but may be renewed in accordance with section 109.
“(2) Notwithstanding that a depot licence has not been renewed, a Collector may—
(a) permit goods to be placed in the former depot;
(b) permit the removal of goods from the former depot, including the removal of goods to another depot;
(c) by notice in writing to the last holder of the licence, require him to remove all or specified goods in the former depot to another depot, or a warehouse, approved by the Collector;
(d) take such control of the former depot or all or any goods in the former depot as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts;
(e) by notice in writing to the last holder of the licence, require him to pay to the Customs in respect of the services of officers required as the result of the licence not having been renewed (including services relating to the supervision of activities in relation to the former depot permitted by a Collector, the stocktaking of goods in the former depot or the reconciliation of records relating to such goods) such fee as the Minister determines having regard to the cost of the services;
(f) where the former holder of the licence fails to comply with a requirement under paragraph (c) in relation to goods, remove the goods from the former depot to another depot or to another place determined by the Collector; and
(g) where goods have been removed in accordance with paragraph (f), by notice in writing to the last holder of the licence, require him to pay to the Customs in respect of the cost of the removal such fee as the Minister determines having regard to that cost.
“(3) Subject to sub-section (4), where a depot licence has not been renewed and goods remain in the former depot, the Comptroller shall, by notice—
(a) published by being displayed on a public notice board in the Customs House or other office of the Customs nearest to the former depot;
(b) published in the
Gazette; and(c) published in a newspaper circulating in the locality in which the former depot is situated,
inform the owners of goods in the former depot—
(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller, to—
(i) pay to the Collector duty payable in respect of their goods in the former depot; or
(ii) remove their goods in the former depot to another depot in accordance with permission obtained from the Collector; and
(e) that, if they do not comply with the requirements of the notice, their goods in the former depot will be sold.
“(4) Where the Comptroller is satisfied that all the goods in a former depot the licence in respect of which has not been renewed are the property of the person who held the licence, the notice referred to in sub-section (3) need not be published as mentioned in that sub-section but shall be—
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the expiration of the licence, apparently participated in the management or control of the former depot.
“(5) Where the owner of goods to which a notice under sub-section (3) applies fails to comply with the requirements of the notice within the time specified in the notice or any further time allowed by the Comptroller, the goods may be sold by a Collector.
“(6) If an amount that the last holder of a licence is required to pay in accordance with a notice under paragraph (2) (e) or (g) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.
“109. (1) The Comptroller may, by writing, renew a depot licence on the application, in writing, of the holder of the licence.
“(2) Where a depot licence is renewed, the Comptroller may specify conditions different from those specified in the original licence.
“(3) The Comptroller may refuse to renew a licence if he is satisfied that, if the licence were renewed, he would be entitled to cancel the licence.
“(4) Subject to this Part, a depot licence that has been renewed continues in force for 12 months but may be further renewed.
“110. (1) Such fees as are prescribed are payable in respect of depot licences.
“(2) Regulations prescribing fees for the purposes of sub-section (1) may provide that fees are not payable in respect of—
(a) depot licences relating to depots included in a specified class of depots; or
(b) depot licences held by persons or partnerships included in a specified class of persons or partnerships.
“(3) Regulations prescribing fees for the purposes of sub-section (1) may prescribe—
(a) annual fees in respect of depot licences;
(b) fees calculated in accordance with the duration of depot licences; or
(c) fees the whole or part of which is calculated by reference to transactions relating to goods held or examined in the depot.
“(4) Different fees may be prescribed in relation to depot licences subject to different conditions or in relation to depot licences for depots of different kinds.
“111. (1) The Comptroller may give notice in accordance with this section to the holder of a depot licence if he has reasonable grounds for believing that—
(a) the physical security of the depot is no longer adequate having regard to the matters referred to in paragraph 106 (1) (f);
(b) the plant and equipment used in the depot are such that the protection of the revenue in relation to goods in the depot is inadequate;
(c) where the licence is held by a natural person—that person is not a fit and proper person to hold a depot licence;
(d) where the licence is held by a partnership—a member of the partnership is not a fit and proper person to be a member of the partnership holding a depot licence;
(e) where the licence is held by a company—a director, officer or shareholder of the company who participates in the management or control of the depot is not a fit and proper person so to participate;
(f) an employee of the holder of the licence, being an employee who participates in the management or control of the depot, is not a fit and proper person so to participate;
(g) where the licence is held by a company—the company is not a fit and proper company to hold a depot licence;
(h) a condition to which the licence is subject has not been complied with; or
(j) a fee payable in respect of the licence is unpaid and has been unpaid for 28 days after the day on which it became payable,
or it otherwise appears to him to be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts to give the notice.
“(2) The Comptroller shall, in considering whether a person is a fit and proper person for the purposes of paragraph (1) (c), (d), (e) or (f), have regard to—
(a) any conviction of the person of an offence against this Act committed—
(i) where the licence has not been renewed—after the grant of the licence or within 10 years immediately preceding the making of the application for the licence;
(ii) where the licence has been renewed on one occasion only—after the renewal of the licence or within 10 years immediately preceding the making of the application for the renewal; or
(iii) where the licence has been renewed on more than one occasion—after the latest renewal of the licence or within 10 years immediately preceding the making of the application for the latest renewal;
(b) any conviction of the person of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer, being an offence committed—
(i) where the licence has not been renewed—after the grant of the licence or within 10 years immediately preceding the making of the application for the licence;
(ii) where the licence has been renewed on one occasion only—after the renewal of the licence or within 10 years immediately preceding the making of the application for the latest renewal; or
(iii) where the licence has been renewed on more than one occasion—after the latest renewal of the licence or within 10 years immediately preceding the making of the application for the latest renewal; or
(c) whether the person is an undischarged bankrupt.
“(3) The Comptroller shall, in considering whether a company is a fit and proper company for the purposes of paragraph (1) (g) have regard, in relation to the company, to—
(a) any conviction of the company of an offence against this Act that was—
(i) where the licence has not been renewed—committed after the grant of the licence;
(ii) where the licence has been renewed on one occasion only—committed after the renewal of the licence;
(iii) where the licence has been renewed on more than one occasion—committed after the latest renewal of the licence; or
(iv) committed—
(a) where the licence has not been renewed—within 10 years immediately preceding the making of the application for the licence;
(b) where the licence has been renewed on one occasion only—within 10 years immediately preceding the making of the application for the renewal of the licence; or
(c) where the licence has been renewed on more than one occasion—within 10 years immediately preceding the making of the application for the latest renewal of the licence,
and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;
(b) any conviction of the company of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of $5,000 or more, being an offence that was—
(i) where the licence has not been renewed—committed after the grant of the licence;
(ii) where the licence has been renewed on one occasion only—committed after the renewal of the licence;
(iii) where the licence has been renewed on more than one occasion—committed after the latest renewal of the licence; or
(iv) committed—
(a) where the licence has not been renewed—within 10 years immediately preceding the making of the application for the licence;
(b) where the licence has been renewed on one occasion only—within 10 years immediately preceding the making of the application for the renewal of the licence; and
(c) where the licence has been renewed on more than one occasion—within 10 years immediately preceding the making of the application for the latest renewal of the licence,
and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company; or
(c) the matters mentioned in paragraphs 106 (3) (c), (d) and (e).”.
“(4) A notice in accordance with this section to the holder of a depot licence shall be in writing and shall be—
(a) served, either personally or by post, on the holder of the licence; or
(b) served personally on a person who, at the time of service, apparently participates in the management or control of the depot.
“(5) A notice in accordance with this section to the holder of a depot licence—
(a) shall state that, if the holder of the licence wishes to prevent the cancellation of the licence, he may, within 7 days after the day on which the notice was served, furnish to the Comptroller at an address specified in the notice a written statement showing cause why the licence should not be cancelled; and
(b) may, if it appears to the Comptroller to be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts to do so, state that the licence is suspended,
and, if the notice states that the licence is suspended, the licence is suspended on and from the service of the notice.
“(6) A notice in accordance with this section to the holder of a depot licence shall—
(a) state the ground or grounds on which the notice is given; and
(b) if the notice states that the licence is suspended—also state that any person whose interests are affected by the suspension may make an application to the Administrative Appeals Tribunal for a review of the decision to suspend the licence.
“(7) Where a depot licence is suspended under this section, the Comptroller—
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the day on which the licence was suspended—shall revoke the suspension.
“(8) Subject to sub-section (9), during a period in which a depot licence is suspended under this section, a person shall not use the depot for the breaking of bulk or the holding of goods specified in sub-section 104 (1).
Penalty: $5,000.
“(9) Notwithstanding sub-section (8), during a period in which a depot licence is suspended under this section, the Collector may—
(a) permit goods to be placed in the depot;
(b) permit the removal of goods from the depot, including the removal of goods to another depot;
(c) by notice in writing to the holder of the licence require him to remove all or specified goods in the depot to another depot, or to a warehouse, approved by the Collector;
(d) take such control of the depot or all or any goods in the depot as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts;
(e) by notice in writing to the holder of the licence, require him to pay to the Customs in respect of the services of officers required as the result of the suspension (including services relating to the enforcement of the suspension, the stocktaking of goods in the depot or the reconciliation of records relating to such goods) such fee as the Minister determines having regard to the cost of the services;
(f) where the holder of the licence fails to comply with the requirement to remove goods from the depot, remove the goods from the depot to another depot or to another place determined by the Collector; and
(g) where goods have been removed in accordance with paragraph (f), by notice in writing to the holder of the licence require him to pay to the Customs in respect of the cost of the removal such fee as the Minister determines having regard to that cost.
“(10) If the amount that the holder of a licence is required to pay in accordance with a notice under paragraph (9) (e) or (g) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.
“111a. (1) The Comptroller may cancel a depot licence if—
(a) he is satisfied in relation to the licence as to any of the matters mentioned in paragraphs 111 (1) (a) to (j), inclusive; or
(b) he is satisfied on any other grounds that cancellation of the licence is necessary for the protection of the revenue or for ensuring compliance with the Customs Acts.
“(2) The Comptroller shall cancel a depot licence under sub-section (1) by notice in writing—
(a) served, either personally or by post, on the holder of the licence; or
(b) served personally on a person who, at the time of service, apparently participates in the management or control of the depot.
“(3) A notice under sub-section (2) of the cancellation of a depot licence shall set out the ground or grounds of the cancellation of the licence and shall state that any person whose interests are affected by the cancellation may make an application to the Administrative Appeals Tribunal for a review of the decision to cancel the licence.
“(4) Subject to sub-section (5), where the Comptroller cancels a depot licence, he shall, by notice—
(a) published by being displayed on a public notice board in the Customs House or other office of the Customs nearest to the former depot;
(b) published in the
Gazette; and(c) published, in each State and internal Territory, in a newspaper circulating generally in that State or Territory,
inform the owners of goods in the former depot—
(d) that they are required, within a time specified in the notice or any further time allowed by the Comptroller, to—
(i) pay to the Collector duty payable in respect of their goods in the former depot; or
(ii) remove their goods in the former depot to another place in accordance with permission obtained from the Collector; and
(e) that, if they do not comply with the requirements of the notice, their goods in the former depot will be sold.
“(5) Where the Comptroller who has cancelled a depot licence under this section is satisfied that all the goods in the former depot are the property of the person who held the licence, the notice referred to in sub-section (4) need not be published as mentioned in that sub-section but shall be—
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the cancellation of the licence, apparently participated in the management or control of the former depot.
“(3b) An officer shall not exercise his powers under sub-section (3a) to impound goods if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $500.”;
(b) by omitting from paragraph (5) (a) “and stating that the article, articles or goods so identified have been impounded under this section;” and substituting—
“and stating—
(iv) where the goods were impounded under sub-section (2), that the article, articles or goods so identified have been impounded under that sub-section; or
(v) where the goods were impounded under sub-section (3a), that the article, articles or goods so identified have been impounded under that sub-section;”;
(c) by omitting sub-section (6) and substituting the following sub-section:
“(6) Where the owner of an article or goods identified in a notice served under sub-section (5) pays to the Collector, at the address for payment shown in the notice and within 21 days after the day on which the notice was served, the duty demanded in respect of the article or goods (not being a payment under protest in accordance with section 167) together with an amount of penalty equal to—
(a) where the notice states that the goods were impounded under sub-section (2), the amount of that duty; or
(b) where the notice states that the goods were impounded under sub-section (3a), twice the amount of that duty,
the following provisions apply:
(c) the Collector shall authorize the delivery of the article or goods to the owner;
(d) the article ceases, or the goods cease, to be forfeited; and
(e) proceedings shall not be brought for an offence against this Act in relation to the importation of the article or goods.”; and
(d) by omitting sub-section (8).
“232. An officer of Customs or an officer of police who—
(a) makes any collusive seizure;
(b) delivers up, or makes any agreement to deliver up or not to seize, any goods liable to forfeiture; or
(c) conspires or connives with any person to import or export, or is in any way concerned in the importation or exportation of, any goods for the purpose of seizing any goods and obtaining any reward for such seizure,
is guilty of an offence punishable upon conviction by a fine not exceeding $20,000 or imprisonment for a period not exceeding 5 years.
“232a. (1) A person who—
(a) rescues any goods that have been seized; or
(b) staves, breaks or destroys, or destroys any documents relating to, any goods to prevent the seizure of the goods, the securing of the goods or the proof of any offence,
is guilty of an offence punishable upon conviction by a fine not exceeding $5,000 or imprisonment for a term not exceeding 2 years.
“(2) Notwithstanding that an offence against sub-section (1) is an indictable offence, a court of summary jurisdiction may hear and determine proceedings in respect of such an offence but, where such a court convicts a person of such an offence, the penalty that the court may impose is a fine not exceeding $2,000 or imprisonment for a term not exceeding 1 year.
“232b. Any person who uses abusive or insulting language to an officer performing duties under this Act is guilty of an offence punishable upon conviction by a penalty not exceeding $500.”.
(a) by omitting from sub-section (1) “No person shall” and substituting “A person shall not”;
(b) by omitting from sub-section (1) “Penalty: $1,000.”; and
(c) by inserting after sub-section (1) the following sub-section:
“(1aa) A person who contravenes sub-section (1) is guilty of an offence punishable upon conviction—
(a) in the case of an offence against paragraph (1) (a) or an offence against paragraph (1) (d) in relation to smuggled goods—as provided by sub-section 233ab (1); or
(b) in any other case—as provided by sub-section 233ab (2).”.
(2) and substituting the following sub-section:
“(2) A person who contravenes sub-section (1) is guilty of an offence punishable upon conviction—
(a) in the case of an offence committed in relation to goods that are narcotic goods—as provided by section 235;
(b) in the case of an offence committed in relation to the smuggling of goods that are not narcotic goods—as provided by sub-section 233ab (l); or
(c) in any other case—as provided by sub-section 233ab (2).”.
“233ab. (1) Where an offence is punishable as provided by this sub-section, the penalty applicable to the offence is—
(a) where the Court can determine the amount of the duty that would have been payable on the smuggled goods to which the offence relates if those goods had been entered for home consumption on—
(i) where the date on which the offence was committed is known to the Court—that date; or
(ii) where that date is not known to the Court—the date on which the prosecution for the offence was instituted,
a penalty not exceeding 5 times the amount of that duty and not less than 2 times that amount; or
(b) where the court cannot determine the amount of that duty, a penalty not exceeding $50,000.
“(2) Where an offence is punishable as provided by this sub-section, the penalty applicable to the offence is—
(a) where the Court can determine the value of the goods to which the offence relates, a penalty not exceeding—
(i) 3 times the value of those goods; or
(ii) $50,000,
whichever is the greater; or
(b) where the Court cannot determine the value of those goods—a penalty not exceeding $50,000.”.
(a) by omitting “No person shall” and substituting “A person shall not”;
(b) by inserting in paragraph (d) “or give” after “Make”;
(c) by inserting in paragraph (e) “, given” after “produced”;
(d) by inserting in paragraph (e) “, give” after “produce”.
(e) by omitting “Penalty: $1,000.”; and
(f) by adding at the end thereof the following sub-section:
“(2) A person who contravenes sub-section (1) is guilty of an offence punishable upon conviction—
(a) in the case of an offence against paragraph (1) (a), by—
(i) where the Court can determine the amount of the duty on goods the payment of which would have been evaded by the commission of the offence if the goods had been entered for home consumption on—
(a) where the date on which the offence was committed is known to the Court—that date; or
(B) where that date is not known to the Court—the date on which prosecution for the offence was instituted,
a penalty not exceeding 5 times the amount of that duty and not less than 2 times that amount; or
(ii) where the Court cannot determine the amount of that duty, a penalty not exceeding $50,000;
(b) in the case of an offence against paragraph (1) (b), by a penalty not exceeding 5 times the amount of drawback, refund, rebate or remission that was obtained by the commission of the offence and not less than 2 times that amount;
(c) in the case of an offence against paragraph (1) (d), (e) or (f), by a penalty not exceeding $5,000; or
(d) in the case of an offence against paragraph (1) (g) or (h), by a penalty not exceeding $1,000.”.
“245. (1) Customs prosecutions may be instituted in the name of the Comptroller by action, information or other appropriate proceeding—
(a) in the Supreme Court of a State;
(b) in the Supreme Court of the Australian Capital Territory;
(c) in the Supreme Court of the Northern Territory;
(d) in a County Court or District Court of a State; or
(e) in a Local Court, being a Local Court of full jurisdiction, of South Australia or of the Northern Territory.
“(2) Where a Customs prosecution for a pecuniary penalty that, but for this section, would exceed $20,000 is instituted in a Court referred to in paragraph (1) (d) or (e), the amount of that penalty that exceeds $20,000 shall be taken to have been abandoned.
“(3) Customs prosecutions may be instituted in the name of a Collector by action, information or other appropriate proceeding in a court of summary jurisdiction of a State, of the Australian Capital Territory or of the Northern Territory.
“(4) Where a Customs prosecution for a pecuniary penalty that, but for this sub-section, would exceed $5,000 is instituted in a court referred to in
sub-section (3), the amount of that penalty that exceeds $5,000 shall be taken to have been abandoned.”.
(a) by omitting “Supreme Court” and substituting “court referred to in sub-section 245 (1)”; and
(b) by inserting “(if any)” after “rules of practice”.
“(ba) a decision of the Comptroller or the Collector for the purposes of Part Va;”.
(a) by inserting “where the price for the goods includes duty,” after “Secondly,”; and
(b) by adding at the end thereof the following sub-section:
“(2) For the purposes of section 132, goods to which sub-section (1) of this section applies on which duty has not been paid shall be taken to have been entered for home consumption on the day on which the goods are sold by the Collector.”.
(a) by omitting from sub-section (1) the definition of “International aircraft” and substituting the following definition:
“‘International aircraft’ has the same meaning as ‘aircraft’ has in Part VII of the
Customs Act 1901;”;and
(b) by omitting from sub-section (1) the definition of “Overseas ship” and substituting the following definition:
“‘Overseas ship’ has the same meaning as ‘ship’ has in Part VII of the
Customs Act 1901;”.
“61d. (1) In this section—
‘duty free shop’ means an approved place that is a warehouse and the warehouse licence that relates to which authorizes the sale in the warehouse of goods to relevant travellers;
‘international flight’ means a flight, whether direct or indirect, by an aircraft between a place in Australia from which the aircraft takes off and a
place outside Australia at which the aircraft lands or is intended to land;
‘place outside Australia’ does not include—
(a) a ship, or an area of waters, outside Australia;
(b) an installation outside Australia; or
(c) a reef, or an uninhabited island, outside Australia;
‘proprietor’, in relation to a duty free shop, means the proprietor of the approved place that is that duty free shop;
‘relevant traveller’ means a person who intends to make an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft;
‘warehouse licence’ has the same meaning as it has in the
Customs Act 1901.
“(2) Subject to the regulations (if any), a Collector may give permission, in accordance with sub-section (3), for excisable goods that are specified in the permission, are subject to the control of the Customs and are sold to a relevant traveller in a duty free shop that is specified in the permission to be—
(a) delivered to the relevant traveller personally for exportation by him when making the international flight in relation to which he is a relevant traveller; and
(b) exported by the relevant traveller when making that flight without the goods having been entered for exportation, and, subject to sub-section (13), the permission is authority for such goods to be so delivered and so exported.
“(3) Permission under sub-section (2) is given in accordance with this sub-section if it is in writing and is delivered to the proprietor of the duty free shop to which the permission relates.
“(4) Permission under sub-section (2) may relate to particular goods, all goods, goods included in a specified class or classes of goods or goods other than goods included in a specified class or classes of goods.
“(5) Without limiting the matters that may be prescribed in regulations referred to in sub-section (2), those regulations—
(a) may prescribe circumstances in which permission under that sub-section may be given;
(b) may prescribe matters to be taken into account by a Collector when deciding whether to give permission under that sub-section; and
(c) may prescribe conditions to which a permission under that sub-section is to be subject.
“(6) A Collector may, when giving permission under sub-section (2) or at any time while a permission under that sub-section is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts and may, at any time, revoke, suspend or vary, or cancel a suspension of, a condition so imposed.
“(7) Without limiting the generality of paragraph (5) (c) or sub-section (6), a condition referred to in that paragraph or that sub-section to which a permission is to be subject may be—
(a) a condition to be complied with by the proprietor of the duty free shop to which the permission relates or by relevant travellers to whom goods to which the permission relates are sold;
(b) a condition that the permission only applies to sales to relevant travellers who comply with a prescribed requirement or requirements, which may be, or include, a requirement that relevant travellers produce to the proprietor of the duty free shop to which the permission relates or to a servant or agent of that proprietor a ticket or other document, being a document approved by a Collector for the purposes of this paragraph, showing that the relevant traveller is entitled to make the international flight in relation to which he is a relevant traveller; or
(c) a condition that the proprietor of the duty free shop to which the permission relates will keep records specified in the regulations and will notify a Collector of all sales made by him to which the permission applies.
“(8) A condition imposed in respect of a permission under sub-section (6) or a revocation, suspension or variation, or a cancellation of a suspension, of such a condition takes effect when notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the proprietor of the duty free shop to which it relates, or at such later time (if any) as is specified in the notice, but does not have effect in relation to any goods delivered to a relevant traveller before the notice was served.
“(9) A condition imposed in respect of a permission under paragraph (5) (c) or sub-section (6) or a revocation, suspension or variation, or a cancellation of a suspension, of a condition under sub-section (6) may relate to all goods to which the permission relates or to particular goods to which the permission relates and may apply either generally or in particular circumstances.
“(10) A permission under sub-section (2) is subject to—
(a) the condition that the proprietor of the duty free shop to which the permission relates will ensure that relevant travellers to whom goods are delivered in accordance with the permission are aware of any conditions of the permission with which they are required to comply; and
(b) the condition that that proprietor will provide a Collector with proof, in a prescribed way and within a prescribed time, of the export of goods delivered to a relevant traveller in accordance with the permission.
“(11) If a person who is required to comply with a condition imposed in respect of a permission under sub-section (2) fails to comply with the condition, he is guilty of an offence against this Act punishable upon conviction by a penalty not exceeding $5,000.
“(12) Where the proprietor of a duty free shop to which a permission under sub-section (2) relates does not produce the proof required by paragraph (10) (b) that goods delivered by him to a relevant traveller in accordance with the permission have been exported by that traveller, the goods shall be deemed to have been entered, and delivered, for home consumption by the proprietor, as owner of the goods, on the day on which the goods were delivered to that traveller.
“(13) A Collector may, in accordance with the regulations, revoke a permission given under sub-section (2) in relation to the sale of goods occurring after the revocation.”.
(a) by omitting from paragraph (1) (d) “and” (last occurring); and
(b) by adding at the end of sub-section (1) the following word and paragraph:
“; and (f) a decision of a Collector for the purposes of section 61d.”.
PENALTIES
PART I Sub-section 69 (1)
Provision amended | Omit— | Substitute— |
Section 33................................................ | $1,000 (wherever occurring) | $50,000 |
Paragraph 40aa (4) (a).......................... | $1,000 | $50,000 |
Paragraph 50 (4) (a)............................... | $1,000 | $10,000 |
Section 59................................................ | $500 (wherever occurring) | $50,000 |
Section 60................................................ | $250 (wherever occurring) | $10,000 |
Section 62................................................ | $100 | $5,000 |
Section 63................................................ | $100 | $5,000 |
Section 65................................................ | $100 (wherever occurring) | $5,000 |
Section 66................................................ | $100 | $2,000 |
Section 67................................................ | $100 | $2,000 |
Paragraph 71b (4) (a)............................. | $1,000 | $50,000 |
Section 73................................................ |
$500 | $25,000 | |
Sub-section 86 (6).................................. | $1,000 | $5,000 |
Section 90................................................ | $250 | $1,000 |
Section 100.............................................. | $500 | $1,000 |
Section 101.............................................. | $500 | $1,000 |
Section 102.............................................. | $500 | $1,000 |
Paragraph 112 (2b) (a).......................... | $1,000 | $10,000 |
Section 113.............................................. | $500 | $1,000 |
Section 114a........................................... | $200 | $1,000 |
Section 115.............................................. | $500 | $10,000 |
Section 116.............................................. | $100 | $5,000 |
Section 118.............................................. | $500 | $50,000 |
Section 120.............................................. | $250 | $10,000 |
Section 124.............................................. | $250 | $10,000 |
Section 125.............................................. | $250 | $25,000 |
Paragraph 129 (3) (a)............................. | $1,000 | $2,000 |
Section 188.............................................. | $250 | $500 |
Section 191.............................................. | $250 | $5,000 |
Section 192.............................................. | $500 | $5,000 |
Section 197.............................................. | $100 | $1,000 |
Section 197a........................................... | $100 | $1,000 |
Section 202.............................................. | $100 | $1,000 |
Section 210.............................................. | $100 | $1,000 |
Sub-section 234a (1).............................. | $100 | $1,000 |
Sub-section 270 (2)................................ | $250 | $1,000 |
Sub-section 275a (2).............................. | $1,000 | $10,000 |
PART II Sub-section 69 (2)
Section 40 of the Principal Act is amended by omitting “$250” and substituting “$1,000”.
PART III Sub-section 69 (3)
Section 71 of the Principal Act is amended by omitting “$250” and substituting “$1,000”.
PART IV Sub-section 69 (4)
Section 127 of the Principal Act is amended by adding at the foot thereof “Penalty: $2,000”.
FORMAL AMENDMENTS
PART I Sub-section 70(1)
Provision Amended | Omit— | Substitute— |
Paragraph 40aa (4) (b).................. | (g) of section 229 | 229 (1) (g) |
Sub-section 50 (3).......................... | (c) of sub-section (2) | (2) (c) |
Sub-section 50 (3a)........................ | (ii) of paragraph (b) of sub-section (3) | (3) (b) (ii) |
Paragraph 71b (4) (b)..................... | (g) of section 229 | 229 (1) (g) |
Sub-section 71b (5)........................ | (3) of section 132b | 132b (3) |
Sub-section 71b (5)........................ | (8) of that section | 132b (8) |
Paragraph 80 (d)............................. |
| 81 (1) (a), (b), (c) or (d) |
Paragraph 80 (e).............................. | (e), (f) or (g) of sub-section (1) of section 81 | 81 (1) (e), (f) or (g) |
Sub-section 81 (2).......................... | (a), (b), (c) or (d) of sub-section (1) | (1) (a), (b), (c) or (d) |
Paragraph 82 (1) (c)....................... | (a) or (b) of sub-section (2) of section 81 | 81 (2) (a) or (b) |
Paragraph 86 (1) (a)....................... | (e) of sub-section (1) of section 81 | 81 (1) (e) |
Sub-section 86 (8).......................... | (f) of sub-section (7) | (7) (f) |
Paragraph 87 (1) (a)....................... | (1) of section 86 | 86 (1) |
Sub-section 112 (2a)..................... | (c) of sub-section (2) | (2) (c) |
Paragraph 129 (3) (b)..................... | (g) of section 229 | 229 (1) (g) |
Paragraph 151 (3) (b)..................... | (2) of section 11 | 11 (2) |
Paragraph 151 (3a) (b).................. | (2) of section 12 | 12 (2) |
Sub-section 151 (3b)...................... | (b) of sub-section (3a) | (3a) (b) |
Sub-section 151 (5)........................ | (i) of paragraph (b) of sub-section (2) | (2) (b) (i) |
Sub-section 151 (6)........................ | (i) of paragraph (b) of sub-section (2) | (2) (b) (i) |
Sub-section 162a (8)...................... | (b) of sub-section (5) | (5) (b) |
Sub-section 162b (3)...................... | the last preceding section | section 162a |
Sub-section 165 (2)........................ | the last preceding sub-section | sub-section (1) |
Paragraph 183ca (1) (d)................ |
|
|
Paragraph 183ca (1) (e)................ |
| 183cc (1) (a) (ii) |
Sub-section 183ca (3)................... | (c) of sub-section (1) | (1)(c) |
Sub-section 183cc (3)................... | (a) of sub-section (2) | (2) (a) |
Sub-section 183cf (3).................... | (2) of section 183c | 183c (2) |
Sub-section 183a (1)...................... | (d) of sub-section (1) of section 183cs | 183cs (1) (d) |
Sub-section 183cj (4).................... | (6) of section 183cg | 183cg (6) |
Section 183cm................................ | (b) of sub-section (1) of section 183ce | 183ce (1) (b) |
Section 183cp................................. | (2) of section 183c | 183c (2) |
Paragraph 183cq (1) (h)................ | (8) of section 183cg | 183cg (8) |
Provision Amended | Omit— | Substitute— |
Sub-section 183cq (2)......................... | (d) of sub-section (1) | (1) (d) |
Paragraph 183cq (4) (c)...................... | (1) of section 183cs | 183cs (1) |
Sub-section 183cq (5)......................... | (1) of section 183cs | 183cs (1) |
Sub-section 183cs (1).......................... | (7) of section 183cq | 183cq (7) |
Paragraph 183cs (1) (a)...................... | (1) of section 183cq | 183cq (1) |
Sub-section 183cs (2).......................... | (7) of section 183cq | 183cq (7) |
Sub-section 183cs (5).......................... | (d) of sub-section (1) | (1) (d) |
Sub-section 183da (3)......................... | (a) or (b) of sub-section (1) | (1) (a) or (b) |
Sub-section 183da (4)......................... | (b) of sub-section (1) | (1) (b) |
Sub-section 183da (5)......................... | (c) of sub-section (1) | (1) (c) |
Sub-section 183db (1)......................... | (a) or (b) of sub-section (1) of section 183da | 183da (1) (a) or (b) |
Sub-section 183db (2)......................... | (a) or (b) of sub-section (1) of section 183da | 183da (1) (a) or (b) |
Sub-section 183dc (2)......................... | (2) of section 183da | 183da (2) |
Sub-section 183dd (1)......................... | (4) of section 183da | 183da (4) |
Sub-section 183dd (1)......................... | (b) of sub-section (1) of that section | 183da (1) (b) |
Sub-section 183dd (2)......................... | (c) of sub-section (1) of section 183da | 183da (1) (c) |
Sub-section 183dd (3)......................... | (b) of sub-section (1) of section 183da | 183da (1) (b) |
Paragraph 183q (a).............................. | (b) or (c) of section 183p | 183p (b) or (c) |
| (3) of section 204 | 204 (3) |
| (4) of section 204 | 204 (4) |
Section 206............................................ | (6) and (7) of section 205 | 205 (6) and (7) |
Section 208............................................ | (6) of section 205 (wherever occurring) | 205 (6) |
Sub-section 208a (1)............................ | (6) of section 205 | 205 (6) |
Sub-section 208a (2)............................ | (b) of sub-section (1) | (1) (b) |
Section 208c......................................... | (2) of section 205 | 205 (2) |
Section 208c......................................... | (b) of sub-section (1) of section 208a | 208a (1) (b) |
Section 208d......................................... | (6) or (7) of section 205 | 205 (6) or (7) |
Section 208d......................................... | (2) of section 208a | 208a (2) |
Sub-section 209 (1).............................. |
| 229 (1) (a), (g), (i), (o), (p) or (q) |
Section 219c......................................... | (5) or (7) of section 219b | 219b (5) or (7) |
Sub-paragraph 219g (b) (i)................. | (b) or (c) of sub-section (3) of section 219f | 219f (3) (b) or (c) |
Sub-paragraph 219g (b) (ii)................ | (2) of section 219f | 219f (2) |
Sub-section 231 (3).............................. | (d) of sub-section (1) | (1) (d) |
Paragraph 235 (1) (a)........................... | (4) of section 50 | 50 (4) |
Paragraph 235 (1) (a)........................... | (2b) of section 112 | 112 (2b) |
Paragraph 235 (2) (a)........................... | (1) of section 231 | 231 (1) |
Paragraph 235 (2) (a)........................... | (1) of section 233b | 233b (1) |
Sub-section 243e (3)............................ | (d) of sub-section (2) | (2) (d) |
Sub-section 243e (4)............................ | (d) of sub-section (2) | (2) (d) |
Provision Amended | Omit— | Substitute— |
Sub-section 243f (1)............................ | (1) of section 243e | 243e (1) |
Paragraph 243f (1) (a)......................... | (d) of sub-section (2) of section 243e | 243e (2) (d) |
Paragraph 264 (2) (a)........................... | (1) of section 243b | 243b (1) |
Sub-section 267 (3).............................. | (4) of section 266 | 266 (4) |
Paragraph 273ga (1) (f)...................... | (a) of sub-section (8) of section 151 | 151 (8) (a) |
Paragraph 273ga (1) (h)...................... | (4) of section 161b | 161b (4) |
Sub-section 273ga (2)......................... | (1) of section 167 | 167 (1) |
Sub-section 273ga (3)......................... | (3) of section 119 | 119 (3) |
Sub-section 273ga (4)......................... | (e) of sub-section (1) | (1) (e) |
Sub-section 273ga (5)......................... | (a) or (b) of sub-section (4) of section 167 | 167 (4) (a) or (b) |
Sub-section 273ga (6)......................... | (2) of section 167 | 167(2) |
PART II Sub-section 70 (2)
Provision Amended | Omit— | Substitute— |
Sub-section 132b (3)............................ | (6) of section 71b | 71b (6) |
Sub-section 132b (4)............................ | (6) of section 71b | 71b (6) |
Sub-section 132b (9)............................ | (1b) or (1c) of section 37 | 37 (1b) or (1c) |
Sub-section 132b (9)............................ | (2) of section 71b | 71b (2) |
PART III Sub-section 70 (3)
Section 72 of the Principal Act is amended by omitting from sub-section (5) “(b) of sub-section (4)” and substituting “(4) (b)”.
PART IV Sub-section 70 (4)
Provision Amended | Omit— | Substitute— |
Sub-section 184 (1).............................. | (1) or (2) of section 59 | 59 (1) or (2) |
Sub-section 184 (2).............................. | (4) of section 59 | 59 (4) |
1. No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 19, 1914; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and 174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180, 1979; Nos. 13, 15 and 110, 1980; and Nos. 45, 64 and 67, 1981.
2. No. 9, 1901, as amended. For previous amendments, see No. 26, 1918; No. 8, 1923; No. 44, 1934; No. 16, 1942; No. 88, 1947; No. 46, 1949; No. 55, 1952; No. 10, 1957; No. 49, 1958; No. 37, 1962; No. 49, 1963; No. 139, 1965; No. 93, 1966; Nos. 15 and 105, 1968; No. 23, 1972; Nos. 24 and 145, 1973; No. 216, 1973 (as amended by No. 20, 1974); No. 29, 1974; No. 91, 1976; No. 110, 1978; Nos. 11 and 50, 1979; No. 42, 1980; and No. 65, 1981.
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