Customs and Excise Legislation Amendment Act (No. 2) 1986 (Cth)

Customs and Excise Legislation Amendment Act (No. 2) 1986

No. 149 of 1986

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1. Short title

2. Commencement

PART II—AMENDMENTS OF THE CUSTOMS ACT 1901

3. Principal Act

4. Entry of goods for export

5. Payment of duty on ship’s or aircraft’s stores

6. When goods deemed to be a produce or manufacture of a country

7. Special provisions with respect to narcotic goods

8. Evidence of authority to institute proceedings

9. Applications deemed to be made

PART III—AMENDMENTS OF THE EXCISE ACT 1901

10. Principal Act

11. Entry for home consumption, &c.

12. Permission to deliver certain goods without entry

13. Insertion of new section—

78b. Rebate of duty in respect of stabilized crude petroleum oil

14. Institution of prosecutions

15. Insertion of new section—

134a. Evidence of authority to institute proceedings

16. Ship’s stores and aircraft’s stores

Customs and Excise Legislation Amendment Act (No. 2) 1986

No. 149 of 1986

An Act to amend the Customs Act 1901 and the Excise Act 1901 and for related purposes

[Assented to 11 December 1986]

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 Legislation Amendment Act (No. 2) 1986.

Commencement

2. (1) Subject to sub-section (2), this Act shall come into operation on the day on which it receives the Royal Assent.

(2) Sections 5 and 16 shall come into operation on the twenty-eighth day after the day on which this Act receives the Royal Assent.

(3) Section 11 shall be deemed to have come into operation on 21 October 1986.

 

(4) Sub-section 12 (1) shall be deemed to have come into operation on 1 October 1983.

 

PART II—AMENDMENTS OF THE CUSTOMS ACT 1901

Principal Act

3. The Customs Act 19011 is in this Part referred to as the Principal Act.

Entry of goods for export

4. Section 114 of the Principal Act is amended by adding at the end of paragraph (3) (a) “and Excise duty on which has not been paid”.

Payment of duty on ship’s or aircraft’s stores

5. Section 130bof the Principal Act is amended—

(a) by omitting sub-section (2) and substituting the following sub-sections:

“(2) The owner of a ship, or, if so directed by an officer, the master of a ship, shall—

(a)whenever so directed by an officer, give to a Collector a return, in accordance with a form made available by the Collector, relating to the ship’s stores of the ship and to goods taken on board the ship as ship’s stores; and

(b) immediately before the departure of the ship from Australia, give to a Collector a return, in accordance with the prescribed form, relating to drugs that are prohibited imports and—

(i) are ship’s stores of the ship; or

(ii) have been taken on board the ship as ship’s stores.

“(2a) The owner of an aircraft, or, if so directed by an officer, the pilot of an aircraft, shall—

(a) whenever so directed by an officer, give to a Collector particulars of—

(i) the prescribed aircraft’s stores of the aircraft; and

(ii) goods taken on board the aircraft as prescribed aircraft’s stores; and

(b) immediately before the departure of the aircraft from Australia, give to a Collector a return, in accordance with the prescribed form, relating to drugs that are prohibited imports and—

(i) are aircraft’s stores of the aircraft; or

(ii) have been taken on board the aircraft as aircraft’s stores.”;

(b) by inserting in sub-section (3) “or (2a)” after “(2)”; and

(c) by adding at the end the following sub-section:

“(4) In sub-section (2a), ‘prescribed aircraft’s stores’ means prescribed aircraft’s stores within the meaning of section 129.”.

When goods deemed to be a produce or manufacture of a country

6. Section 151 of the Principal Act is amended by omitting from sub-section (5a) “Minister” (wherever occurring) and substituting “Comptroller”.

Special provisions with respect to narcotic goods

7. Section 233b of the Principal Act is amended—

(a) by inserting after paragraph (1) (a) the following paragraph:

“(aa) without reasonable excuse (proof whereof shall lie upon the person) brings, attempts to bring, or causes to be brought, into Australia any prohibited imports to which this section applies;”;

(b) by inserting in paragraph (cb) “, bring, or cause to be brought,” after “import”;

(c) by inserting in paragraph (d) “, or bringing,” after “importation”; and

(d) by inserting in paragraph (e) “, or bringing or intended bringing,” after “importation” (second occurring).

Evidence of authority to institute proceedings

8. Section 245a of the Principal Act is amended by inserting in sub-section (2) “or other document” after “telegram”.

Applications deemed to be made

9. Section 269j of the Principal Act is amended by omitting “or the Temporary Assistance Authority”.

 

PART III—AMENDMENTS OF THE EXCISE ACT 1901

Principal Act

10. The Excise Act 19012 is in this Part referred to as the Principal Act.

Entry for home consumption, &c.

11. Section 58 of the Principal Act is amended—

(a) by omitting “Entries” and substituting “Subject to sub-section (2), entries”; and

(b) by adding at the end the following sub-sections:

“(2) Subject to sub-section (3), exciseable goods that are stabilized crude petroleum oil or liquefied petroleum gas shall not be entered for exportation unless and until the goods have been entered for home consumption.

“(3) Sub-section (2) does not apply to exciseable goods that are—

(a) stabilized crude petroleum oil obtained from prescribed petroleum within the meaning of section 5b of the Excise Tariff Act 1921;

(b) liquefied petroleum gas obtained from unstabilized crude petroleum oil; or

(c) liquefied petroleum gas obtained from naturally occurring petroleum gas,

produced from the adjacent area in respect of the Territory of Ashmore and Cartier Islands within the meaning of the Petroleum (Submerged Lands) Act 1967.”.

Permission to deliver certain goods without entry

12. (1) Section 61c of the Principal Act is amended—

(a) by inserting after sub-section (1) the following sub-section:

“(1a) A Collector may give permission in writing to a person specified in the permission to deliver for home consumption or to deliver for exportation from a place specified in the permission exciseable goods, being stabilized crude petroleum oil or liquefied petroleum gas, of a kind so specified that are subject to the control of the Customs, and, until the permission is revoked—

(a) the permission is authority for that person to deliver for home consumption from that place goods of that kind that are subject to the control of the Customs (other than goods that a Collector has directed are not to be delivered for home consumption under this section) notwithstanding that an entry of the goods for home consumption has not been made and passed under this Act; and

(b) the permission is authority for that person to deliver for exportation from that place goods of that kind that are subject to the control of the Customs (other than goods that a Collector has directed are not to be delivered for exportation under this section) notwithstanding that an entry of the goods for exportation has not been made and passed under this Act.”;

(b) by inserting in sub-section (2) “or delivered for home consumption or exportation by authority of sub-section (1a)” after “sub-section (1)”;

(c) by inserting in sub-section (3) “or (1a)” after “sub-section (1)”;

(d) by inserting in sub-section (4) “or exportation” after “home consumption” (first occurring);

(e) by inserting in sub-section (4) “or (1a), as the case requires,” after “sub-section (1)”; and

(f) by inserting in paragraph (4) (b) “or exportation as the case requires” after “home consumption”.

(2) Permission given under sub-section 61c (1) of the Principal Act after the commencement of sub-section (1) and before the commencement of this sub-section in relation to goods referred to in sub-section 61c (1a) of the Principal Act as amended by sub-section (1) shall be taken to have been permission given under sub-section 61c (1a) of the Principal Act as so amended.

13. After section 78a of the Principal Act the following section is inserted:

Rebate of duty in respect of stabilized crude petroleum oil

“78b. (1) In this section—

‘Australian installation’ means an installation that is deemed to be part of Australia by virtue of the operation of section 5 of the Customs Tariff Act 1982;

‘Bass Strait Oil’ means oil produced at an Australian installation in the Gippsland Basin in Bass Strait;

‘domestic free market sale’ means any sale of Bass Strait Oil to a refiner at a price other than the Import Parity Price;

‘Import Parity Price’ means the amount per kilolitre that is the Import Parity Price within the meaning of section 6b of the Excise Tariff Act 1921;

‘oil’ means stabilized crude petroleum oil;

‘producer’ means a producer of Bass Strait Oil;

‘refiner’ means a person on whose behalf oil is refined in Australia, whether at an oil refinery operated by the person or otherwise.

“(2) Where—

(a) 2 or more persons carry on a joint venture for the production of Bass Strait Oil; and

(b) in accordance with the arrangements of the joint venture, Bass Strait Oil produced in the course of the joint venture is shared between those persons,

then Bass Strait Oil obtained by one of those persons as the share of the person in the Bass Strait Oil so produced shall, for the purposes of this section, be taken to have been produced by the person and not by any other person.

“(3) The Minister for Resources and Energy, or an officer of the Department of Resources and Energy authorised in writing by that Minister to publish declarations under this section, may, by notice in writing published in the Gazette—

(a) declare that a rebate is payable to a producer who, during a period specified in the notice (being a period commencing after 30 June 1986), exports, or sells as a domestic free market sale, Bass Strait Oil produced by the producer, being Bass Strait Oil upon which duty has been paid; and

(b) either—

(i) declare that the amount of the rebate payable to a producer is the amount determined by means specified in the notice, being means that provide for determining the amount by reference to a rate or rates specified in the notice; or

(ii) specify each producer entitled to the rebate and declare, in relation to each producer, that the amount of the rebate payable to the producer is the amount determined by means specified, in relation to the producer, in the notice, being means that provide for determining the amount by reference to a rate or rates specified in the notice,

and, where such a declaration is in force, the declaration has effect accordingly.

“(4) The provisions of section 48 (other than paragraphs (1) (a) and (b) and sub-section (2)), 49, 49a and 50 of the Acts Interpretation Act 1901 apply to notices under sub-section (3) as if in those provisions references to regulations were references to notices, references to a regulation were references to a notice and references to repeal were a reference to revocation.

“(5) Rebates payable under sub-section (3) are payable out of the Consolidated Revenue Fund which is appropriated accordingly.

“(6) This section shall be read as being in addition to, and not in derogation of or in substitution for, section 78.”.

Institution of prosecutions

14. Section 134 of the Principal Act is amended by omitting from sub-section (4) “Customs” and substituting “Excise”.

15. After section 134 of the Principal Act the following section is inserted:

Evidence of authority to institute proceedings

“134a. (1) Where any Excise prosecution has been instituted by an officer in the name of the Collector, the prosecution shall, in the absence of evidence to the contrary, be deemed to have been instituted by the authority of the Collector.

“(2) The production of a telegram or other document purporting to be signed by the Collector and purporting to authorise an officer to institute any Excise prosecution or proceedings shall be admissible in evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Collector.”.

Ship’s stores and aircraft’s stores

16. Section 160a of the Principal Act is amended by omitting sub-section (4) and substituting the following sub-sections:

“(4) The owner of a ship, or, if so directed by an officer, the master of a ship, shall, whenever so directed by an officer, give to a Collector a return, in accordance with a form made available by the Collector, relating to the ship’s stores of the ship and to goods taken on board the ship as ship’s stores.

“(4aa) The owner of an aircraft, or, if so directed by an officer, the pilot of an aircraft, shall, whenever so directed by an officer, give to a Collector particulars of—

(a) controlled goods that are aircraft’s stores of the aircraft; and

(b) controlled goods taken on board the aircraft as aircraft’s stores.”.

NOTES

1. No. 6, 1901, as amended, For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 9, 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; Nos. 2, 22, 63, 72 and 165, 1984; Nos. 39, 40 and 175, 1985; and Nos. 10 and 34, 1986.

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; Nos. 51, 80 and 108, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 39 and 101, 1983; Nos. 72 and 165, 1984; Nos. 39, 40 and 175, 1985; and Nos. 10 and 34, 1986.

[Minister’s second reading speech made in—

House of Representatives on 17 September 1986

Senate on 18 November 1986