Excise Regulations (Amendment) (Cth)

Statutory Rules 1995

No. 100 1

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Excise Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 11 May 1995.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

C. SCHACHT

Minister for Small Business, Customs and Construction

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1.Amendment

1.1 The Excise Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.Regulation 79 (Outwards duty free shops)

2.1 Paragraph 79 (7) (n):

Omit the paragraph, substitute:

• “(n)

  that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out:

  • (i)

    the name of the duty free shop; and

  • (ii)

    the invoice number of each invoice:

    • (A)

      prepared  in accordance with paragraph (e) for goods delivered from the shop for export; and

    • (B)

      that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and

    • (C)

      a copy of which has not been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii)); and

  • (iii)

    the invoice number of each invoice:

    • (A)

      prepared in accordance with paragraph (e) for goods delivered from the shop for export; and

    • (B)

      that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and

    • (C)

      a copy of which has been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and

    • (D)

      in respect of which an electronic record has not been provided in accordance with subregulation (9); and

  • (iv)

    in relation to an invoice referred to in subparagraph (ii) or (iii):

    • (A)

      the particulars required to be set out in the invoice; and

    • (B)

      the amount of excise duty payable in respect of the goods to which the invoice relates;

 and must pay to a Collector an amount equal to the sum of the amounts of excise duty specified in the return.”.

2.2 Paragraph 79 (9) (a):

Omit “paragraph” (second occurring), substitute “subparagraph”.

2.3 Paragraph 79 (9) (b):

Omit the paragraph, substitute:

• “(b)

  the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the day of departure of the relevant traveller.”.

2.4 Subregulation 79 (10):

Omit the subregulation, substitute:

“(10)

Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:

• (a)

  that specifies under sub-subparagraph (7) (e) (ii) (A) a date of departure that is in the month; and

• (b)

  a copy of which has been removed during the month in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii); and

• (c)

  in respect of which an electronic record has been provided in accordance with subregulation (9).”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 18 May 1995.

2. Statutory Rules 1925 No. 181 as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19,

 NOTES—continued

 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316.