Excise Amendment (Compliance Improvement) Act 2000
No. 115, 2000
Excise Amendment (Compliance Improvement) Act 2000
No. 115, 2000
An Act to amend the Excise Act 1901, and for related purposes
Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................
4 Regulations..................................
Schedule 1—Amendment of the Excise Act 1901
Schedule 2—Transitional provisions
Excise Amendment (Compliance Improvement) Act 2000
No. 115, 2000
An Act to amend the Excise Act 1901, and for related purposes
[Assented to 7 September 2000]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
4 Regulations
(1) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2) In particular, regulations may be made:
(a) for matters of a transitional, saving or application nature arising from the amendments made by this Act; and
(b) to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and
(c) to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence.
Schedule 1—Amendment of the Excise Act 1901
1 Subsection 4(1) (definition of approved place)
Repeal the definition, substitute:
approved place means the premises specified in a storage licence.
2 Subsection 4(1)
Insert:
conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind.
3 Subsection 4(1) (definition of dealer)
Repeal the definition.
4 Subsection 4(1)
Insert:
dealer licence means a licence granted under Part IV, the holding of which authorises the licence holder to deal in tobacco seed, tobacco plant or tobacco leaf.
5 Subsection 4(1) (definition of factory)
Omit “manufacturer”, substitute “licensed manufacturer”.
6 Subsection 4(1) (definition of licence)
Repeal the definition, substitute:
licence means a manufacturer licence, storage licence, producer licence or dealer licence.
7 Subsection 4(1)
Insert:
licensed dealer means a person or partnership who holds a dealer licence.
8 Subsection 4(1)
Insert:
licensed manufacturer means a person or partnership who holds a manufacturer licence.
9 Subsection 4(1)
Insert:
licensed producer means a person or partnership who holds a producer licence.
10 Subsection 4(1) (definition of manufacturer)
Repeal the definition.
11 Subsection 4(1)
Insert:
Overview
The Excise Amendment (Compliance Improvement) Act 2000 was enacted to amend the Excise Act 1901 and related purposes, addressing issues related to compliance and enforcement in the production, storage, and distribution of excisable goods. The Act was introduced by the Parliament of Australia and received Royal Assent on 7 September 2000. It aims to enhance the regulatory framework around the licensing, manufacturing, and handling of excisable goods such as tobacco products, by imposing stricter controls and clearer definitions, as well as by providing more robust penalties for non-compliance. The overarching policy objective of the Act is to improve compliance and enforcement mechanisms within the excise regime, ensuring that the collection of excise duties is efficient and effective, while also preventing illicit activities related to excisable goods.
Scope and Application
The Excise Amendment (Compliance Improvement) Act 2000 applies to the Commonwealth of Australia and amends the Excise Act 1901. This Act applies to natural persons, partnerships, and companies involved in the manufacturing, storage, production, and dealing of excisable goods, specifically tobacco products. The Act targets entities such as licensed manufacturers, producers, and dealers who hold specific licences to engage in activities involving tobacco products. The Act also applies to any premises where these activities are carried out. It does not explicitly state exclusions, but the provisions regarding licences imply that those without the appropriate licences are not governed by these regulations concerning tobacco products. The Act allows for further specification and enforcement through subordinate instruments, such as regulations, which can include transitional, saving, or application matters, and can prescribe offences and penalties. The Act's provisions are designed to ensure compliance with excise laws and to protect revenue by regulating the handling and movement of excisable goods, particularly tobacco products, through stringent licensing, monitoring, and penalty frameworks.
Key Provisions
- The Excise Amendment (Compliance Improvement) Act 2000 amends the Excise Act 1901 to enhance compliance with excise regulations by modifying definitions and operational procedures for various activities related to excisable goods, tobacco, and licences. The Act introduces new definitions such as "conveyance" (Section 2) and "penalty day" (Section 12) and modifies others like "approved place" (Section 1) and "licence" (Section 6). It also redefines roles such as "licensed dealer" (Section 7) and "licensed manufacturer" (Section 8) and imposes specific obligations on entities holding different types of licences.
- Entities holding manufacturer, producer, or dealer licences are subject to strict requirements. For instance, only licence holders can legally manufacture, produce, or deal in specified goods. Violations of these provisions are subject to penalties ranging from fines to imprisonment. For example, unlicensed manufacturing of excisable goods carries a penalty of up to two years imprisonment or 500 penalty units, or five times the duty payable if the goods had been entered for home consumption (Section 25).
- The Act also outlines the conditions and duration of licences, including how they can be suspended or cancelled if the holder fails to comply with the Act or if they are deemed unfit. Licences can be suspended for reasons such as inadequate physical security or failure to maintain proper records, and they may be cancelled if the holder requests it and has no excisable goods in their possession (Sections 39G and 39L).
- Furthermore, the Act imposes significant penalties for unauthorised activities such as moving excisable goods without permission, possessing untaxed excisable goods, and dealing in tobacco products without a licence. Penalties range from fines to imprisonment, with strict liability applying to many of these offences. For example, moving tobacco leaf without permission carries a penalty of up to two years imprisonment or five times the duty payable if the leaf had been manufactured into excisable goods (Section 44).
- Finally, the Act introduces a system of infringement notices as an alternative to prosecution for certain minor offences, allowing for penalties to be paid instead of facing court proceedings (Part XA). This system aims to provide a more streamlined and less punitive approach for minor violations, while still ensuring compliance with the Act.
- Area of Law
- Taxation Law
- Regulatory Standards
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Offence Provisions
- Regulatory Standards
- Reporting & Disclosure Obligations
- Enforcement Powers