Customs and Excise Legislation Amendment Act 1985 (Cth)
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF CUSTOMS ACT 1901
3. Principal Act
4. Entry of goods
5. Ships and aircraft to obey signals
6. Repeal of section 73 and substitution of new section—
73. Breaking bulk
7. Entry of warehoused goods
8. Requirements for grant of depot licence
9. Unshipment of ship’s and aircraft’s stores
10. Insertion of new sections—
128a. Entry of ship’s stores and aircraft’s stores
128b. Returns relating to ship’s stores and aircraft’s stores
128c. Authority for ship’s stores or aircraft’s stores to be given
11. Ship’s and aircraft’s stores not to be taken on Board without approval
12. Repeal of sections 130 and 130a and substitution of new section—
130. Certain ship’s and aircraft’s stores exempt from duty
13. Insertion of new section—
164a. Indexation of rate of rebate
14. Places set aside for purposes of Act
15. Unauthorized entry to places and on ships, aircraft or wharves
16. Insertion of new section—
234ab. Unauthorized use of cameras and sound recorders
17. Insertion of new section—
TABLE
OF PROVISIONS
Section
257. Conduct by directors, servants or agents
18. Heading to Part XV
19. Interpretation
20. Tender schemes
21. Undertakings relating to tenders
22. Transfers of rights to enter goods for home consumption at concessional rates of duty
23. Revocation of concession orders
24. Insertion of new section—
273ja. Review of decisions relating to Customs Tariff (Stand-By Duty) Act
25. Statement to accompany notification of decisions
26. Saving
PART III—AMENDMENT OF CUSTOMS AMENDMENT ACT 1979
27. Principal Act
28. Interpretation
PART IV—AMENDMENTS OF CUSTOMS AND EXCISE AMENDMENT ACT 1982
29. Principal Act
30. Authority for exportation for excisable goods to be given
31. Schedule 1
PART V—AMENDMENTS OF EXCISE ACT 1901
32. Principal Act
33. Manufacturers to be licensed
34. Entry for home consumption, &c.
35. Authority for exportation of excisable goods to be given
36. Insertion of new sections—
58c. Returns relating to ship’s stores and aircraft’s stores
58d. Authority for ship’s stores or aircraft’s stores to be given
58e. Permission to deliver prescribed goods for home consumption without entry
37. Insertion of new section—
78b. Indexation of rate of rebate
38. Insertion of new section—
81. Certain interest not payable
39. Insertion of new section—
134. Institution of prosecutions
40. Prosecution in accordance with practice rules
41. Information, &c, to be valid, &c, if in words of Act
42. No objections for informality
43. Insertion of new section—
145a. Conduct by directors, servants or agents
44. Ship’s stores and aircraft’s stores
45. Interpretation
46. Minister may make by-laws
47. Amendments of Principal Act relating to offences
48. Application
PART VI—AMENDMENTS OF COAL EXCISE ACT 1949
49. Principal Act
50. Amendments of Principal Act relating to penalties
PART VII—AMENDMENTS OF DISTILLATION ACT 1901
51. Principal Act
52. Amendments of Principal Act relating to penalties
TABLE
OF PROVISIONS
Section
PART VIII—AMENDMENTS OF SPIRITS ACT 1906
53. Principal Act
54. Amendments of Principal Act relating to penalties
SCHEDULE 1
AMENDMENTS OF THE EXCISE ACT 1901
RELATING TO OFFENCES
SCHEDULE 2
AMENDMENTS OF THE COAL EXCISE ACT 1949
RELATING TO PENALTIES
SCHEDULE 3
AMENDMENTS OF THE DISTILLATION ACT 1901
RELATING TO PENALTIES
SCHEDULE 4
AMENDMENTS OF THE SPIRITS ACT 1906 RELATING TO PENALTIES
[
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
(a) by omitting “and” from paragraph (g) of the definition of “appropriate Collector” in sub-section (3); and
(b) by inserting after paragraph (h) of that definition the following word and paragraph:
“and (j) in relation to goods that are being entered pursuant to section 128a, a Collector for the place at which the goods are to be loaded as ship’s stores within the meaning of Part VII or aircraft’s stores within the meaning of Part VII, as the case requires;”.
(a) by omitting from paragraph (1) (b) “coast of Australia” and substituting “base line of the territorial sea of Australia, within 12 nautical miles of the coast of an island forming part of Australia”;
(b) by omitting from paragraph (2) (b) “coast of Australia” and substituting “base line of the territorial sea of Australia, within 12 nautical miles of the coast of an island forming part of Australia”;
(c) by omitting from sub-paragraph (4) (b) (ii) “coast of Australia; or” and substituting “base line of the territorial sea of Australia;”; and
(d) by inserting after sub-paragraph (4) (b) (ii) the following sub-paragraph:
“(iia) the waters within 12 nautical miles of the coast of an island forming part of Australia; or”.
“73. (1) Subject to sub-section (3), except with the permission of a Collector, a person shall not break the bulk cargo of a ship arriving in, or on a voyage to, Australia while the ship is within 12 nautical miles of the base line of the territorial sea of Australia or within 12 nautical miles of the coast of an island forming part of Australia.
Penalty: $25,000.
“(2) Subject to sub-section (3), except with the permission of a Collector, a person shall not break the bulk cargo of an aircraft arriving in, or on a flight to, Australia while the aircraft is—
(a) flying over Australia;
(b) in, or flying over, the waters within 12 nautical miles of the base line of the territorial sea of Australia; or
(c) in, or flying over, the waters within 12 nautical miles of the coast of an island forming part of Australia.
Penalty: $25,000.
“(3) Sub-sections (1) and (2) do not apply in respect of goods authority to deal with which has been given under section 39.”.
(a) by omitting from paragraph (1) (a) “or”;
(b) by adding at the end of sub-section (1) the following paragraphs:
“(c) for use as ship’s stores; or
(d) for use as aircraft’s stores.”; and
(c) by adding at the end the following sub-sections:
“(4) Warehoused goods, other than goods to which section 128b applies, shall not be taken from the warehouse for use as ship’s stores within the meaning of Part VII unless—
(a) they have been entered for use as ship’s stores; and
(b) an authority to deal with the goods in accordance with that entry has been given under section 39.
“(5) Warehoused goods, other than goods to which section 128b applies, shall not be taken from the warehouse for use as aircraft’s stores within the meaning of Part VII unless—
(a) they have been entered for use as aircraft’s stores; and
(b) an authority to deal with the goods in accordance with that entry has been given under section 39.”.
“(a) the location of the place in relation to which the licence is sought (in this sub-section referred to as the ‘relevant place’);
(b) the size of the part of the relevant place that would be used for the storage of cargo if the relevant place were a depot;
(c) the size of the part of the relevant place that would be used for the handling of cargo if the relevant place were a depot;
(d) the quantity or weight of goods that would be likely to be dealt with at the relevant place in a year if the relevant place were a depot;
(e) the number of containers of a particular kind that would be likely to be dealt with at the relevant place in a year if the relevant place were a depot;
(f) the number of lines of a particular kind on the bills of lading, airway bills and similar commercial documents that would be likely to be processed at the relevant place in a year if the relevant place were a depot; or
(g) the number of consignments of cargo that would be likely to be processed at the relevant place in a year if the relevant place were a depot.”.
(a) by omitting “Ships’” and substituting “Subject to this Act, ship’s”; and
(b) by adding at the end the following sub-sections:
“(2) Subject to this Act, ship’s stores that, without being unshipped from the ship on which they are ship’s stores, are, with the consent of a Collector, to be used otherwise than by the passengers or crew of the ship or for the service of the ship shall be entered for home consumption.
“(3) Subject to this Act, aircraft’s stores that, without being unloaded from the aircraft on which they are aircraft’s stores, are, with the consent of a Collector, to be used otherwise than by the passengers or crew of the aircraft or for the service of the aircraft shall be entered for home consumption.”.
“128a. (1) Subject to this Act, goods that are intended to be used as ship’s stores are required to be entered for use as ship’s stores and the owner of the goods shall not allow the goods to be taken on board a ship unless and until authority under section 39 to take the goods on board the ship has been given.
Penalty: $1,000.
“(2) Subject to this Act, goods that are intended to be used as aircraft’s stores are required to be entered for use as aircraft’s stores and the owner of the goods shall not allow the goods to be taken on board an aircraft unless and until authority under section 39 to take the goods on board the aircraft has been given.
Penalty: $1,000.
“(3) Sub-sections (1) and (2) do not apply in relation to—
(a) goods that are excisable goods within the meaning of the
Excise Act 1901; (b) goods that, under the regulations, are exempt from this section; or
(c) goods to which section 128b applies.
“(4) The regulations may require a person who takes, or proposes to take, goods referred to in paragraph (3) (b) on board a ship or aircraft for use as ship’s stores or aircraft’s stores, as the case may be, to give in writing to a Collector, in accordance with the regulations, such information in respect of the goods as is prescribed.
“128b. (1) The Minister may, by notice in
writing published in the
(a) to be used as ship’s stores; or
(b) to be used as aircraft’s stores,
are goods to which this section applies.
“(2) A person, being the owner of goods to which this section applies, shall, within 7 days after the expiration of a period approved by a Collector in writing in respect of the person for the purposes of this section, give to a Collector a return, in accordance with the form approved by a Collector, signed by, or on behalf of, the person and containing such information as is prescribed in respect of goods to which this section applies that, during the period, were taken on board a ship for use as ship’s stores or taken on board an aircraft for use as aircraft’s stores.
Penalty: $1,000.
“128c. (1) The owner of a ship shall not permit goods required to be entered for use as ship’s stores to be taken on board the ship unless the goods have been so entered and authority given under section 39 to deal with the goods in accordance with the entry has been produced to the owner.
“(2) The owner of an aircraft shall not permit goods required to be entered for use as aircraft’s stores to be taken on board the aircraft unless the goods have been so entered and authority given under section 39 to deal with the goods in accordance with the entry has been produced to the owner.
Penalty: $1,000.”.
(a) by inserting in sub-section (1) “prescribed” before “ship’s stores” (wherever occurring);
(b) by inserting in sub-section (1) “prescribed” before “aircraft’s stores” (wherever occurring);
(c) by omitting from sub-section (4) “Ship’s stores” and substituting “Prescribed ship’s stores”; and
(d) by inserting in sub-section (4) “prescribed” before “aircraft’s stores”.
“130. (1) The following goods are exempt from duty:
(a) goods, other than controlled goods, that are ship’s stores or aircraft’s stores;
(b) controlled goods that are ship’s stores the supply of which to the passengers or crew of a ship, or for the service of a ship, has been approved in accordance with the regulations;
(c) controlled goods that are aircraft’s stores the supply of which to the passengers or crew of an aircraft, or for the service of an aircraft, has been approved in accordance with the regulations.
“(2) Without limiting the generality of the regulations that may be made for the purposes of paragraph (1) (b), those regulations may provide that approval shall not be given in accordance with the regulations for the supply of particular controlled goods on a ship on a voyage in a quantity that exceeds a quantity ascertained in accordance with a method set out in the regulations.
“(3) Without limiting the generality of the regulations that may be made for the purposes of paragraph (1) (c), those regulations may provide that approval shall not be given in accordance with the regulations for the supply of particular controlled goods on an aircraft on a flight in a quantity that exceeds a quantity ascertained in accordance with a method set out in the regulations.
“(4) Approval for the use by the passengers or crew of a ship or aircraft or for the service of a ship or aircraft of controlled goods that are ship’s stores or aircraft’s stores shall not be given otherwise than in accordance with regulations made for the purposes of sub-section (1) unless duty in respect of the goods has been paid or security for, or a guarantee of, payment of that duty has been given.
“(5) In this section, ‘controlled goods’ means—
(a) goods declared by the regulations to be controlled goods for the purposes of this section; or
(b) goods included in a class of goods declared by the regulations to be a class of controlled goods for the purposes of this section.”.
“164a. (1) In this section, unless the contrary intention appears—
‘relevant excise rate’ means the rate of duty specified in paragraph 11 (e) (5) in the Schedule to the
Excise Tariff Act 1921; ‘relevant rebate rate’ means the rate specified in the regulations made under this Act that is the rate prescribed by those regulations as the rate of rebate for the purposes of sub-section 164 (5).
“(2)
Where by virtue of the operation of section 6a of the
“(3)
Where, by virtue of the application of this section, this Act has effect as if,
on a particular day, another amount were substituted for an amount specified in
the relevant rebate rate, the Minister shall, on or as soon as practicable
after that day, publish for the information of the public a notice in the
“(2) Where a sign is displayed in relation to a place under sub-section (1), a Collector, or a person authorized by a Collector to do so, may cause signs to be displayed at or near the place that identify the place and state that the use of cameras or sound recorders at the place by unauthorized persons is prohibited by this Act.”.
(a) by omitting from paragraph (1) (a) “section 234aa” and substituting “sub-section 234aa(1)”; and
(b) by omitting from sub-section (3) “section 234aa” and substituting “sub-section 234aa (1)”.
“234ab. (1) An officer may direct a person, including a passenger disembarking from, or embarking on, a ship or aircraft—
(a) not to operate a camera, or use an appliance to record or transmit sound, at a place in relation to which a sign is displayed under sub-section 234aa (2); or
(b) not to operate a camera, or use an appliance to record or transmit sound, at a place (being a place that is part of a ship, of an aircraft or of a wharf) at a time when the personal baggage of passengers disembarking from, or embarking on, a ship or aircraft, is being examined, for the purposes of this Act, at or in the vicinity of that place.
“(2) Where an officer gives to a person a direction under sub-section (1), the officer shall inform that person that failure to comply with that direction is an offence under this Act.
“(3) A person shall not, without reasonable excuse, fail to comply with a direction given to that person by an officer in accordance with sub-section (1).
Penalty: $1,000.
“(4)
In any proceedings for the prosecution of a person for an offence against
sub-section (3), evidence that a sign stating that the use of a camera or a
sound recorder at a place is prohibited by this Act was displayed at or near
that place is
“(5) In this section, ‘camera’ includes any device for making or transmitting, or designed for use in the making or transmission of, images of objects.
“(6) For the purposes of this section, a person shall be taken to use an appliance to transmit sound at a place if, and only if, the person uses the appliance to transmit sound, other than sound coming from the appliance, from the place to another place.”.
“257. (1) Where, in a Customs prosecution in respect of any conduct engaged in by a body corporate, it is necessary to establish the state of mind of the body corporate, it is sufficient to show that a director, servant or agent of the body corporate, being a director, servant or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
“(2) Any conduct engaged in on behalf of a body corporate—
(a) by a director, servant or agent of the body corporate within the scope of his or her actual or apparent authority; or
(b) by any other person at the direction or with the consent or agreement (whether express or implied) of a director, servant or agent of the body corporate, where the giving of such direction, consent or agreement is within the scope of the actual or apparent authority of the director, servant or agent,
shall be deemed, for the purposes of this Act, to have been engaged in also by the body corporate.
“(3) Where, in a Customs prosecution in respect of any conduct engaged in by a person other than a body corporate, it is necessary to establish the state of mind of the person, it is sufficient to show that a servant or agent of the person, being a servant or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
“(4) Any conduct engaged in on behalf of a person other than a body corporate—
(a) by a servant or agent of the person within the scope of the actual or apparent authority of the servant or agent; or
(b) by any other person at the direction or with the consent or agreement (whether express or implied) of a servant or agent of the first-mentioned person, where the giving of such direction, consent or agreement is within the scope of the actual or apparent authority of the servant or agent,
shall be deemed, for the purposes of this Act, to have been engaged in also by the first-mentioned person.
“(5) A reference in this section to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of the person and the person’s reasons for his or her intention, opinion, belief or purpose.”.
(a) by omitting from sub-section (1) the definition of “year”; and
(b) by omitting sub-section (2).
(a) by omitting from sub-section (1) “import” and substituting “enter for home consumption during a period, or each of a number of periods,”; and
(b) by omitting from sub-section (1) “during a year”.
(a) by omitting from sub-section (1) “import during a year” and substituting “enter for home consumption during a period, or each of a number of periods,”;
(b) by omitting from sub-section (1) “his tender” (wherever occurring) and substituting “that tender”;
(c) by omitting from paragraph (1) (b) “imported by that person during that year” and substituting “entered for home consumption by that person during that period, or each of those periods, as the case may be,”; and
(d) by omitting from sub-section (1) all the words after paragraph (1) (b) & and substituting the following:
“the person will, during that period, or each of those periods, as the case may be, enter for home consumption under any of those items, or proposed items, or under any appropriate item or proposed item, of a Customs Tariff that is not expressed to apply to goods as prescribed by by-law, that quantity of those goods, or the quantity of those goods having that value.”.
(a) by omitting from sub-section (1) “import” and substituting “enter for home consumption during a period, or each of a number of periods,”;
(b) by omitting from sub-section (1) “during a year”;
(c) by omitting from sub-section (2) “import” (first occurring) and substituting “enter for home consumption”;
(d) by omitting from paragraph (2) (a) “imported” and substituting “entered for home consumption”; and
(e) by omitting from paragraph (2) (a) “import into Australia that quantity of those goods, or the quantity of those goods having that value, and enter them for home consumption” and substituting “enter for home consumption those goods, or the quantity of those goods having that value,”.
(a) by inserting after sub-section (2) the following sub-sections:
“(2a) Where the Minister becomes satisfied that a concession order that is in force has become obsolete, the Minister may, by order in writing, revoke the concession order.
“(2b) Where the Minister becomes satisfied that, because of an amendment of a Customs Tariff or otherwise, a concession order was not, on and after a particular date (which may be the date on which the concession order came into effect) a concession order in respect of the particular goods in respect of which it was intended to make the concession order, the Minister may, by order in writing, revoke the concession order.
“(2c) A revocation under sub-section (2b) of a concession order comes into effect on the date specified in the order of revocation, not being a date earlier than the date of the making of the order.”;
(b) by inserting in sub-section (3) “, (2a) or (2b)” after “sub-section (1)”;
(c) by inserting in sub-section (4) “, (2a) or (2b)” after “sub-section (1)”;
(d) by inserting in sub-section (7) “, (2a) or (2b)” after “sub-section (1)”;
(e) by inserting in sub-section (8) “, (2a) or (2b)” after “sub-section (1)”;
(f) by inserting in sub-section (10) “prescribed” before “item”; and
(g) by adding at the end the following sub-section:
“(11) Where a concession order is revoked under sub-section (2b), the Minister shall make a written order declaring that particular goods, being the particular goods in respect of which it was intended to make the revoked concession order, are goods to which the prescribed item that was specified in the revoked concession order applies, and the order so made shall be deemed to be a concession order that came into effect on the earliest date on which the revoked concession order was not a concession order in respect of the particular goods in respect of which it was intended to make the revoked concession order, which date shall be specified in the order under this sub-section.”.
“273ja. (1) Applications may be made to the Administrative Appeals Tribunal for review of—
(a) a decision of the Minister for Resources and Energy that he or she is satisfied, or not satisfied, of a matter for the purposes of the definition of ‘list of eligible importers’ in sub-section 4 (1) of the
Customs Tariff (Stand-By Duty )Act 1985; (b) a decision of that Minister under paragraph 10 (1) (b) of that Act that he or she is satisfied, or not satisfied, of a matter; or
(c) a decision of that Minister under paragraph 11 (1) (b) of that Act that he or she is satisfied, or not satisfied, of a matter.
“(2)
In this section, ‘decision’ has the same meaning as in the
“(d) Use as ship’s stores.
(e) Use as aircraft’s stores.”.
“58c. (1) The Minister may, by notice in
writing published in the
“(2)
The Minister may, by notice in writing published in the
“(3) Excisable goods to which sub-section (1) applies may, without being entered, be removed to a ship for use as ship’s stores.
“(4) Excisable goods to which sub-section (2) applies may, without being entered, be removed to an aircraft for use as aircraft’s stores.
“(5) A person, being the manufacturer or owner of excisable goods to which sub-section (1) or (2) applies, shall, within 7 days after the expiration of a period approved by a Collector in writing in respect of the person for the purposes of this section, give to a Collector a return in accordance with a form approved by a Collector, signed by, or on behalf of, the person and containing such information as is prescribed in respect of excisable goods to which sub-section (1) or (2) applies that, during the period, were taken on board a ship for use as ship’s stores or taken on board an aircraft for use as aircraft’s stores.
Penalty: $1,000.
“(6) In this section, ‘aircraft’s stores’ and ‘ship’s stores’ have the same meanings respectively as they have in Part XIV.
“58d. (1) The owner of a ship shall not permit excisable goods, other than excisable goods to which sub-section 58c (1) applies, to be taken on board the ship for use as ship’s stores unless the goods have been entered for use as ship’s stores and the entry has been passed.
Penalty: $1,000.
“(2) The owner of an aircraft shall not permit excisable goods, other than excisable goods to which sub-section 58c (2) applies, to be taken on board the aircraft for use as aircraft’s stores unless the goods have been entered for use as aircraft’s stores and the entry has been passed.
Penalty: $1,000.
“(3) In this section, ‘aircraft’s stores’ and ‘ship’s stores’ have the same meanings respectively as they have in Part XIV.
“58e. (1) A Collector may approve the delivery for home consumption, without entry, of prescribed goods that are subject to the control of the Customs, and goods so approved may be delivered for home consumption notwithstanding that an entry of the goods for home consumption has not been made under this Act.
“(2) Prescribed goods of a particular kind that are delivered for home consumption by authority of sub-section (1) shall, for the purposes of this Act, be deemed to be entered for home consumption on the day declared by the regulations to be the day on which prescribed goods of that kind delivered for home consumption by authority of that sub-section are to be deemed to be entered for home consumption.
“(3) In this section, ‘prescribed goods’ means—
(a) excisable goods included in a class of excisable goods declared by the regulations to be prescribed goods for the purposes of this section; or
(b) excisable goods the quantity of which does not exceed the quantity declared by the regulations to be the relevant quantity relating to those goods for the purposes of this section.”.
“78b. (1) In this section, unless the contrary intention appears—
‘relevant excise rate’ means the rate of duty specified in paragraph 11 (e) (5) in the Schedule to the
Excise Tariff Act 1921; ‘relevant rebate rate’ means the rate specified in the regulations made under this Act that is the rate prescribed by those regulations as the rate of rebate for the purposes of sub-section 78a (5).
“(2)
Where by virtue of the operation of section 6a
of the
“(3)
Where, by virtue of the application of this section, this Act has effect as if,
on a particular day, another amount were substituted for an amount specified in
the relevant rebate rate, the Minister shall, on or as soon as practicable
after that day, publish for the information of the public a notice in the
“81.
(1) Notwithstanding section 154, where, because of an amendment of the
“(2)
Nothing in sub-section (1) shall be taken as implying that, before the
commencement of this section, where an amendment of the
“134. (1) Excise 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 an Excise 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) Excise prosecutions may be instituted in the name of a Collector by action, information or other appropriate proceedings 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 134 (1)”; and
(b) by inserting “(if any)” after “rules of practice”.
“145a. (1) Where, in an Excise prosecution in respect of any conduct engaged in by a body corporate, it is necessary to establish the state of mind of the body corporate, it is sufficient to show that a director, servant or agent of the body corporate, being a director, servant or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
“(2) Any conduct engaged in on behalf of a body corporate—
(a) by a director, servant or agent of the body corporate within the scope of his or her actual or apparent authority; or
(b) by any other person at the direction or with the consent or agreement (whether express or implied) of a director, servant or agent of the body corporate, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the director, servant or agent,
shall be deemed, for the purposes of this Act, to have been engaged in also by the body corporate.
“(3) Where, in an Excise prosecution in respect of any conduct engaged in by a person other than a body corporate, it is necessary to establish the state of mind of the person, it is sufficient to show that a servant or agent of the person, being a servant or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.
“(4) Any conduct engaged in on behalf of a person other than a body corporate—
(a) by a servant or agent of the person within the scope of the actual or apparent authority of the servant or agent; or
(b) by any other person at the direction or with the consent or agreement (whether express or implied) of a servant or agent of the first-mentioned person, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the servant or agent,
shall be deemed, for the purposes of this Act, to have been engaged in also by the first-mentioned person.
“(5) A reference in this section to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of the person and the person’s reasons for his or her intention, opinion, belief or purpose.”.
(a) by omitting sub-sections (1) and (2)and substituting the following sub-sections:
“(1) The following goods are exempt from duty:
(a) goods, other than controlled goods, that are ship’s stores or aircraft’s stores;
(b) controlled goods that are ship’s stores the supply of which to the passengers or crew of a ship, or for the service of a ship, has been approved in accordance with the regulations;
(c) controlled goods that are aircraft’s stores the supply of which to the passengers or crew of an aircraft, or for the service of an aircraft, has been approved in accordance with the regulations.
“ (2)Without limiting the generality of the regulations that may be made for the purposes of paragraph (1) (b), those regulations may provide that approval shall not be given in accordance with the regulations for the supply of particular controlled goods on a ship on a voyage in a quantity that exceeds a quantity ascertained in accordance with a method specified in the regulations.“(2a) Without limiting the generality of the regulations that may be made for the purposes of paragraph (1) (c), those regulations may provide that approval shall not be given in accordance with the regulations for the supply of particular controlled goods on an aircraft on a flight in a quantity that exceeds a quantity ascertained in accordance with a method specified in the regulations.
“(2b) Approval for the use by the passengers or crew of a ship or aircraft or for the service of a ship or aircraft of controlled goods that are ship’s stores or aircraft’s stores shall not be given otherwise than in accordance with the regulations made for the purposes of sub-section
(1) unless duty in respect of the goods has been paid or security for, or a guarantee of, payment of that duty has been given.”; and
(b) by inserting after sub-section (4) the following sub-section:
“(4a) In this section, ‘controlled goods’ means—
(a) goods declared by the regulations to be controlled goods for the purposes of this section; or
(b) goods included in a class of goods declared by the regulations to be a class of controlled goods for the purposes of this section.”.
(a) by inserting after the definition of “proposed item of an Excise Tariff” in sub-section (1) the following definition:
“‘proposed section of an Excise Tariff means—
(a) a section in an Excise Tariff proposed in the Parliament; or
(b) a section in an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.”; and
(b) by adding at the end the following sub-section:
“(3) Unless the contrary intention appears, a reference in this Part to a section in an Excise Tariff shall be read as including a reference to a sub-section of such a section, a paragraph of such a section or sub-section, a sub-paragraph of such a paragraph and a sub-sub-paragraph of such a sub-paragraph.”.
“(2) Where in a section of an Excise Tariff, or a proposed section of an Excise Tariff, any matter or thing is expressed to be as prescribed, defined or declared by by-law, the Minister may, subject to this Part, make by-laws for the purposes of that section or proposed section.”.
words “or both” in paragraph (1) (e) of that section as so amended shall be taken to be omitted.
AMENDMENTS OF THE EXCISE ACT 1901
RELATING TO OFFENCES
Omit “$40”, substitute “$5,000”.
Omit “$40”, substitute “$5,000”.
Omit “$40”, substitute “$5,000”.
Omit “$40”, substitute “$5,000”.
Omit “$40”, substitute “$2,000”.
Omit “$200”, substitute “$5,000”.
Omit “$200”, substitute “$5,000”.
Omit “$100”, substitute “$1,000”.
Omit “$100”, substitute “$1,000”.
Omit “$250”, substitute “$2,000”.
Omit “$100”, substitute “$ 1,000”.
Omit “$100”, substitute “$1,000”.
Omit “Penalty: $700”, substitute “Penalty for contravention of this sub-section: $1,000”.
Omit “$500”, substitute “$1,000”.
Omit “$ 1,000”, substitute “$20,000”.
Omit “$1,000”, substitute “$20,000”.
Omit “$1,000”, substitute “$20,000”.
Omit “$100”, substitute “$1,000”.
Omit “$100”, substitute “$1,000”.
Omit “$100”, substitute “$1,000”.
Omit “$200”, substitute “$5,000”.
Omit “$100”, substitute “$1,000”.
Omit “$100”, substitute “$5,000”.
Omit “$40”, substitute “$1,000”.
Omit “$40”, substitute “$1,000”.
(a) Omit “Penalty: $100.”.
(b) Add at the end the following sub-section:
“(2) A person who contravenes sub-section (1) is guilty of an offence punishable upon conviction as provided by section 129.”.
Omit “shall be guilty of an indictable offence and shall be liable to imprisonment with or without hard labour for any term not exceeding 5 years”, substitute “is guilty of an offence punishable on conviction by a fine not exceeding $5,000 or imprisonment for a period not exceeding 2 years, or both”.
(a) Omit “Penalty: $200.”.
(b) Add at the end the following sub-section:
“(2) A person who contravenes sub-section (1) is guilty of an offence punishable upon conviction as provided by section 129.”.
(a) Omit “No person shall”, substitute “A person shall not”.
(b) Omit “Penalty: $200.”.
(c) Add at the end 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) (i), (ii), (iii), (iiia) or (ix), by a fine not exceeding $1,000;
(b) in the case of an offence against paragraph (1) (iv), 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—that date; or
(b) where that date is not known to the Court—the date on which the prosecution for the offence was instituted,
a fine 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 fine not exceeding $50,000;
(c) in the case of an offence against paragraph (1) (v), (va) or (vb), by a fine not exceeding 5 times the amount of the drawback, refund or rebate that was obtained by the commission of the offence and not less than 2 times that amount; or
(d) in the case of an offence against paragraph (1) (vi), (vii) or (viii), by a fine not exceeding $5,000.”.
Omit “$200”, substitute “$5,000”.
Repeal the section.
Repeal the section.
(a) Omit paragraph (b).
(b) Omit “shall be guilty of an indictable offence and shall be liable to imprisonment with or without hard labour for any term not exceeding 5 years”, substitute:
“is guilty of an offence punishable on conviction—
(e) in the case of an offence against paragraph (a), by a fine not exceeding $20,000 or imprisonment for a period not exceeding 5 years, or both;
(f) in the case of an offence against paragraph (c), by a fine not exceeding $5,000 or imprisonment for a period not exceeding 2 years, or both; or
(g) in the case of an offence against paragraph (d), by a fine not exceeding $1,000 or imprisonment for a period not exceeding 6 months, or both.”.
(c) Add at the end the following sub-section:
“(2) Notwithstanding that an offence against paragraph (1) (c) 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 one year, or both.”.
Repeal the section.
Repeal the section, substitute the following section:
Penalties for offences against sections 117 and 119 “129. 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 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 fine 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 fine not exceeding $50,000.”.
Repeal the section.
Repeal the section.
Repeal the section.
AMENDMENTS OF THE COAL EXCISE ACT 1949
RELATING TO PENALTIES
Omit “$200”, substitute “$5,000”.
Omit “$200”, substitute “$5,000”.
Omit “$40”, substitute “$1,000”.
Omit “$40”, substitute “$1,000”.
Omit “$200”, substitute “$1,000”.
Omit “$200”, substitute “$5,000”.
AMENDMENTS OF THE DISTILLATION ACT 1901
RELATING TO PENALTIES
Omit “$200”, substitute “$5,000”.
Omit “$1,000”, substitute “$5,000”.
Omit “$100”, substitute “$1,000”.
Omit “$200”, substitute “$1,000”.
Omit “$200”, substitute “$5,000”.
Omit “$1,000”, substitute “$5,000”.
Omit “$200”, substitute “$20,000”.
Omit “$200”, substitute “$1,000”.
Omit “$200”, substitute “$1,000”.
Omit “$40”, substitute “$1,000”.
Omit “$1,000”, substitute “$20,000”.
Omit “$40”, substitute “$1,000”.
Omit “$40”, substitute “$1,000”.
Omit “$40”, substitute “$1,000”.
Omit “$200”, substitute “$5,000”.
Omit “$40”, substitute “$1,000”.
Omit “$1,000”, substitute “$5,000”.
Omit “$1,000”, substitute “$5,000”.
Omit “$1,000”, substitute “$5,000”.
Omit “$100”, substitute “$5,000”.
Omit “$200”, substitute “$1,000”.
Omit “$1,000”, substitute “$5,000”.
Repeal the section.
AMENDMENTS OF THE SPIRITS ACT 1906
RELATING TO PENALTIES
Omit “Two hundred dollars”, substitute “$1,000”.
Omit “One hundred dollars”, substitute “$1,000”.
Omit “One thousand dollars”, substitute “$5,000”.
Omit “$200”, substitute “$5,000”.
Omit “One hundred dollars”, substitute “$5,000”.
Omit “Forty dollars”, substitute “$1,000”.
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, 108, 115 and 137, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 19, 39 and 101, 1983; and Nos. 2, 22, 63, 72 and 165, 1984.
2. No. 92, 1979.
3. No. 81, 1982.
4. 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; Nos. 51, 80 and 108, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 39 and 101, 1983; and Nos. 72 and 165, 1984.
5. No. 81, 1949, as amended. For previous amendments, see No. 19, 1961; No. 93, 1966; Nos. 18 and 76, 1968; No. 216, 1973; No. 37, 1976; and No. 19, 1981.
6. No. 8, 1901, as amended. For previous amendments, see No. 21, 1906; No. 34, 1918; No. 9, 1923; No. 13, 1925; No. 3, 1931; No. 8, 1934; No. 86, 1947; No. 80, 1950; No. 54, 1952; No. 55, 1954; No. 74, 1956; No. 93, 1966; Nos. 16 and 106, 1968; No. 24, 1972; No. 216, 1973; No. 37, 1976; No. 36, 1978; No. 56, 1980; No. 61, 1981;and No. 27, 1984.
7. No. 21, 1906, as amended. For previous amendments, see No. 14, 1915; No. 35, 1918; No. 6, 1923; No. 12, 1932; No. 24, 1935; No. 87, 1947; No. 10, 1952; No. 93, 1966; No. 110, 1968; No. 6, 1969; No. 25, 1972; No. 216, 1973; No. 37, 1976; No. 61, 1981; and No. 72, 1984.
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House of Representatives on 23 April 1985
Senate on 14 May 1985
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