Customs and
Excise Amendment Act 1983
No. 101 of 1983
An Act to amend
the Customs Act 1901 and the Excise Act 1901
[Assented to 23 November 1983]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
PART
I—PRELIMINARY
Short
title
1. This Act may be cited
as the Customs and Excise Amendment Act
1983.
Commencement
2. (1) Subject to this
section, this Act shall be deemed to have come into operation at the hour of 8
o’clock in the evening by standard time in the Australian Capital Territory on
23 August 1983.
(2) Sections 8 and 11 shall
come into operation on the day on which this Act receives the Royal Assent.
(3) Section 4 shall come
into operation immediately after the commencement of section 25 of the Customs and Excise Amendment Act 1982.
(4) Section 5 shall be
deemed to have come into operation on 1 January 1983.
(5) Sections 10 and 12
shall come into operation, or shall be deemed to have come into operation,
immediately after the commencement of section 4 of the Excise Tariff Amendment Act (No.
2) 1983.
PART
II—AMENDMENTS OF THE CUSTOMS ACT 1901
Principal
Act
3. The Customs Act 19011is in this Part referred to as the
Principal Act.
Requirements
for grant of depot licence
4. Section 106 of the
Principal Act is amended by adding at the end thereof the following
sub-section:
“(4) The regulations may prescribe
circumstances in which the Comptroller shall not grant a depot licence or a
depot licence included in a class of depot licences, being circumstances
relating to—
(a)
the location of the place in relation to which the licence is sought; or
(b)
the quantity of goods that would be involved in the proposed use of that place
if it were a depot.”.
Transaction
value of goods
5. Section 159 of the
Principal Act is amended by omitting from paragraph (3) (b) “Schedule 2 to the Customs Tariff Act 1966” and
substituting “Part I of Schedule 4 to the Customs
Tariff Act 1982”.
Rebate
of duty in respect of diesel fuel used for certain purposes
6. (1) Section 164 of the
Principal Act is amended by omitting sub-section (5) and substituting the
following sub-section:
“(5) The rebate payable under
sub-section (1) to a person in respect of any diesel fuel is payable at the
rate prescribed by the regulations as the rate of rebate for the purposes of
this sub-section, being the rate in force at the time when the diesel fuel was
purchased by that person.”.
(2) Regulations made under
the Customs Act 1901 for the purposes
of section 164 of that Act within the period of 6 months after the day on which
this section comes into operation may be expressed to have taken effect from
the commencement of this section.
PART
III—AMENDMENTS OF THE EXCISE ACT 1901
Principal
Act
7. The Excise Act 19012is in this Part referred to as the
Principal Act.
Remissions,
rebates and refunds
8. Section 78 of the
Principal Act is amended by inserting “, rebates” after “Remissions”.
Rebate
of duty in respect of diesel fuel used for certain purposes
9. (1) Section 78a of the Principal Act is amended by
omitting sub-section (5) and substituting the following sub-section:
“(5) The rebate payable under
sub-section (1) to a person in respect of any diesel fuel is payable at the
rate prescribed by the regulations as the rate of rebate for the purposes of
this sub-section, being the rate in force at the time when the diesel fuel was
purchased by that person.”.
(2) Regulations made under
the Excise Act 1901 for the purposes
of section 78a of that Act within
the period of 6 months after the day on which this section comes into operation
may be expressed to have taken effect from the commencement of this section.
Repeal
of Part VIIc
10. Part VIIc of the Principal Act is repealed.
Notification
of proposals when House of Representatives not sitting
11. Section 160b of the Principal Act is amended by
omitting from sub-section (1) “such time after the publication of the notice as
is specified in the notice.” and substituting “such time as is specified in the
notice, not being—
(a)
in the case of an Excise Tariff or Excise Tariff alteration that could have the
effect of making the duty payable by any person greater than the duty that
would, but for that Excise Tariff or Excise Tariff alteration, be payable—a
time earlier than the time of publication of the notice; or
(b)
in any other case—a time earlier than 6 months before the time of publication
of the notice.”.
12. The Principal Act is
amended by inserting after section 163 the following section:
By-laws
and determinations
“163a.
Departmental By-laws made for the purposes of the Excise Tariff Act 1921 and determinations made for the purposes of
sub-section 6b (11) of that Act
are deemed not to be Statutory Rules within the meaning of the Statutory Rules Publication Act 1903”.
NOTES
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; Nos. 45, 64, 67, 152 and 157, 1981; Nos. 48, 51, 80, 81 (as amended by
No. 39, 1983), 108, 115 and 137, 1982; and No. 19, 1983.
NOTES—continued
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; Nos. 61 and 65, 1981; and Nos. 51, 80, 81 (as amended by No. 39,
1983) and 108, 1982.