Excise Regulations (Amendment) (Cth)
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I, The Governor-General of the
Commonwealth of Australia, acting with the advice of the Federal Executive
Council, make the following Regulations under the
Dated 17 December 1992.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
D. BEDDALL
Minister of State for Small Business, Construction
and Customs
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1.1 Regulation 4 commences on 1 January 1993.
[NOTE: The
remainder of these Regulations commence on gazettal: see
2.1 The Excise Regulations are amended as set out in these Regulations.
3.1 Subregulation 50 (1):
Omit “Where”, substitute “Each of the following circumstances is prescribed for the purposes of section 78 of the Act, namely where:”.
3.2 Paragraphs 50 (1) (a) to (v):
Omit “or” (last occurring).
3.3 After paragraph 50 (1) (w), insert:
“(x) excise duty has been paid on diesel fuel:
(i) that, on or after 1 January 1990, a person has purchased solely for use as an ingredient in the manufacture of explosives; and
(ii) in respect of which the person certifies to the Comptroller that, except for the person’s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be claimed.”.
3.4 Subregulation 50 (1):
Omit “that circumstance is a prescribed circumstance for the purposes of section 78 of the Act.”.
3.5 Subregulation 50 (5):
Omit:
For the purposes of paragraph (1) (v),
3.6 Subregulation 50 (5):
Add at the end:
For the purposes of paragraph (1) (v),
4.1 Paragraph 79 (7) (b):
Omit the paragraph.
4.2 Paragraph 79 (7) (c):
Omit “tenth”, substitute “30th”.
4.3 Subparagraph 79 (7) (d) (ii):
Omit sub-subparagraphs (B) and (C), substitute:
“and (B) the name of that shop; and”.
4.4 Subparagraph 79 (7) (d) (iii):
Omit “transparent;”, substitute “transparent enough for the goods to be easily identified;”.
4.5 Paragraph 79 (7) (e):
After “goods” (first occurring), insert “required to be sold in a sealed package”.
4.6 Sub-subparagraph 79 (7) (e) (ii) (A):
Omit “day and time”, substitute “date”.
4.7 Subparagraph 79 (7) (e) (ii):
After sub-subparagraph (C), insert:
“(d) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 61D (7) (b) of the Act;”.
4.8 Sub-subparagraph 79 (7) (e) (iii) (A):
Omit the sub-subparagraph, substitute:
“(A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and”.
4.9 Subparagraph 79 (7) (e) (iii):
After sub-subparagraph (B), insert:
“and (C) the total sales value of those items and quantities of items;”.
4.10 Paragraph 79 (7) (g):
Omit “that, not less than 2 hours before the time”, substitute “subject to subregulation (7A), that, before the date”.
4.11 Paragraph 79 (7) (g):
Omit “at the relevant airport of departure”.
4.12 Subparagraph 79 (7) (g) (iv):
Omit “$200”, substitute “$500”.
4.13 Subparagraph 79 (7) (j) (ii):
Omit “and” (last occurring).
4.14 Subparagraph 79 (7) (j) (iii):
Omit the subparagraph.
4.15 Paragraph 79 (7) (n):
Omit “10”, substitute “21”.
4.16 Subparagraph 79 (7) (n) (ii):
Omit the subparagraph, substitute:
“(ii) the invoice numbers in respect of invoices prepared in accordance with paragraph (e) for goods delivered from the shop for export (other than invoices, copies of which have been removed in accordance with subparagraph (h) (ii) or (j) (ii));”.
4.17 After subregulation 79 (7), insert:
“(7A) Paragraph (7) (g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.”.
4.18 Paragraph 79 (8) (a):
Omit the paragraph, substitute:
“(a) the person to whom the goods are sold in the shop must:
(i) be a relevant traveller; and
(ii) show to the proprietor a ticket or similar travel document approved by the Collector for the purposes of paragraph 61D (7) (b) of the Act;”.
4.19 Paragraph 79 (8) (b):
Omit “triplicate”, substitute “duplicate”.
4.20 Sub-subparagraph 79 (8) (b) (ii) (A):
Omit “day and time”, substitute “date”.
4.21 Sub-subparagraph 79 (8) (b) (iii) (A):
Omit “words and”.
4.22 Subparagraph 79 (8) (b) (iii):
After sub-subparagraph (B), insert:
“and (C) the total sales value of those items and quantities of items;”.
4.23 Sub-subparagraph 79 (8) (c) (i) (A):
Omit “day and time”, substitute “date”.
4.24 Sub-subparagraph 79 (8) (c) (ii) (A):
Omit the sub-subparagraph, substitute:
“(A) the total sales value of those items and quantities of items; and”.
4.25 Sub-subparagraph 79 (8) (c) (ii) (B):
Omit “words and”.
4.26 Paragraphs 79 (8) (e) and (f):
Omit the paragraphs.
4.27 Subregulations 79 (9) and (10):
Omit the subregulations, substitute:
For the purpose of paragraph 61D (10) (b) of the Act, in relation to the proprietor of an off-airport duty free shop:
(a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with paragraph (7) (h) (ii) or (7) (j) (ii), from the package of the goods; and
(b) the time within which the proprietor must provide that proof to the Collector is:
(i) if the relevant traveller leaves Australia from a place in the State or Territory in which the electronic record was created—2 working days after the day of departure of the traveller; or
(ii) if the relevant traveller leaves Australia from any other place—4 working days after the day of departure of the traveller.
At close of business on the last working day of each week, a proprietor to whom subregulation (9) refers must produce a computer generated list in an approved form that sets out the invoice numbers created during a week under that subregulation.”.
4.28 Add at the end:
At the time of buying duty free goods at an outwards duty free shop, a relevant traveller must sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.”.
5.1 Regulation 50 of the Excise Regulations as amended by these Regulations is taken to have had effect from 1 January 1990 in relation to diesel fuel purchased solely for use as an ingredient in the manufacture of explosives.
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1. Notified in the
Commonwealth of Australia Gazette on 24 December 1992.2. 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, 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 and 345.
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