Taxation Laws Amendment (Excise Arrangements) Act 2001
No. 25, 2001
Taxation Laws Amendment (Excise Arrangements) Act 2001
No. 25, 2001
An Act to amend the law relating to customs and excise, and for related purposes
Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................
Schedule 1—Amendment of the Excise Act 1901 relating to search and seizure
Schedule 2—Further amendment of the Excise Act 1901
Schedule 3—Amendment of the Customs Act 1901
Schedule 4—Amendment of the Distillation Act 1901
Schedule 5—Amendment of the Spirits Act 1906
Schedule 6—Amendment of the Coal Excise Act 1949
Schedule 7—Amendment of other Acts
Customs Administration Act 1985
Excise Tariff Act 1921
Fuel (Penalty Surcharges) Administration Act 1997
Taxation Administration Act 1953
Taxation Laws Amendment (Excise Arrangements) Act 2001
No. 25, 2001
An Act to amend the law relating to customs and excise, and for related purposes
[Assented to 6 April 2001]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Taxation Laws Amendment (Excise Arrangements) Act 2001.
2 Commencement
(1) Subject to this section, this Act commences on the earlier of:
(a) 1 July 2001; and
(b) 28 days after the day on which this Act receives the Royal Assent.
(2) Items 69, 106 and 109 of Schedule 2, items 83 and 103 of Schedule 3, item 53 of Schedule 4, item 26 of Schedule 5 and item 22 of Schedule 6 commence:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—immediately after the commencement of those Parts; or
(b) otherwise—immediately after the commencement under subsection (1).
(3) Item 23 of Schedule 6:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—commences immediately after the commencement of those Parts; or
(b) otherwise—never commences.
3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendment of the Excise Act 1901 relating to search and seizure
1 After Division 1 of Part IX
Insert:
Division 1A—Search and seizure
Subdivision A—Preliminary
107AA Definitions
In this Division, unless the contrary intention appears:
container includes:
(a) a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another; and
(b) any other thing that is or could be used for the carriage of goods, whether or not designed for that purpose.
Note: Container is defined differently in the rest of the Act.
evidential material, in relation to an offence, whether the offence is indictable or summary, means a thing relevant to the offence, including such a thing in electronic form.
executing…
Overview
The Taxation Laws Amendment (Excise Arrangements) Act 2001 was enacted by the Parliament of Australia to amend the law relating to customs and excise, addressing gaps and inefficiencies in the existing legislative framework. The Act introduces significant changes to the Excise Act 1901, Customs Act 1901, Distillation Act 1901, Spirits Act 1906, and Coal Excise Act 1949, among others, to streamline and modernise the enforcement and administrative processes. One of the primary objectives of the Act is to enhance the powers and procedures for search and seizure operations, ensuring they are carried out efficiently while respecting the rights of individuals. Additionally, the Act aims to clarify and update the definitions and roles of various officers and officials, replacing references to the Chief Executive Officer of Customs with the Commissioner of Taxation, and adjusting the scope of authorised officers' functions. The legislative changes also focus on updating penalties and compliance measures to align with contemporary standards and practices.
Scope and Application
The Taxation Laws Amendment (Excise Arrangements) Act 2001 applies to various pieces of Australian legislation, including the Excise Act 1901, Customs Act 1901, Distillation Act 1901, Spirits Act 1906, Coal Excise Act 1949, Customs Administration Act 1985, Excise Tariff Act 1921, and Fuel (Penalty Surcharges) Administration Act 1997. The act applies to all persons, entities, and industries that are subject to the provisions of these acts, particularly those involved in the manufacture, sale, or transportation of excisable goods and commodities. The act extends to the entire Commonwealth of Australia. The act does not explicitly mention any exclusions or exemptions, but certain provisions may not apply to specific individuals or entities based on the nature of their activities or transactions. The act may be extended or restricted through subordinate instruments, such as regulations or guidelines, issued by the relevant authorities.
Key Provisions
- The Taxation Laws Amendment (Excise Arrangements) Act 2001 amends various excise and customs-related Acts to refine and update the law governing search and seizure under excise provisions. The Act establishes specific provisions for search and seizure warrants, detailing the circumstances under which such warrants can be issued, the actions authorised by the warrants, and the conduct expected during the execution of these warrants. It also delineates the rights of individuals during searches and seizures, including the right to observe the proceedings if present and the requirement for officers to announce their authority before entering premises. The Act further outlines the procedures for handling seized goods, including the conditions under which goods can be retained, the process for returning or disposing of seized items, and the penalties for tampering with or concealing evidence or forfeited goods.
- Entities governed by the Act, such as authorised officers executing warrants, must adhere to the strict protocols outlined for issuing and executing search and seizure warrants. They are required to follow specific procedures, such as announcing their authority before entering premises and providing copies of seized documents to the occupier upon request. The Act also imposes obligations on these entities to handle seized goods according to prescribed procedures, including the timely return of items not subject to forfeiture and the disposal of forfeited goods in accordance with the Act.
- Breaches of the Act, such as making false statements in warrants or obstructing the execution of a warrant, are subject to criminal penalties, including imprisonment. The Act provides for specific penalties for various offences, with the severity of the penalty often tied to the nature and impact of the offence. For example, knowingly or recklessly obtaining a diesel fuel rebate to which one is not entitled carries a penalty of up to 500 penalty units, reflecting the seriousness of the fraud involved. The Act also stipulates that penalty units are to be valued according to the current value specified in the Crimes Act 1914, ensuring that penalties remain relevant and effective in deterring misconduct.
- Area of Law
- Taxation Law
- Customs Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Repeal & Amendment
- Offence Provisions
- Enforcement Powers
- Licensing & Registration
- Reporting & Disclosure Obligations
