Taxation Laws Amendment (Excise Arrangements) Regulations 2001 (No. 1) (Cth)
Taxation Laws Amendment (Excise Arrangements) Regulations 2001 (No. 1) 1
Statutory Rules 2001 No. 83 2
I, WILLIAM PATRICK DEANE, 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 , theDistillation Act 1901 , theSpirits Act 1906 and theCoal Excise Act 1949. Dated 3 May 2001
WILLIAM DEANE
Governor-General
By His Excellency’s Command
C. R. KEMP
Assistant Treasurer
• • • • •
These Regulations are the
Taxation Laws Amendment (Excise Arrangements) Regulations 2001 (No. 1) .
These Regulations commence on 4 May 2001.
Schedule 1 amends the
Excise Regulations 1925 .
Schedule 2 amends the Distillation Regulations.
Schedule 3 amends the Spirits Regulations.
Schedule 4 amends the Coal Excise Regulations.
(regulation 3)
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insert by-law — within 12 months after the date on which that by‑law was made; or
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(d) shall be lodged with the Collector.
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(i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of excise; and
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149 Unused spirit subject to CEO’s control All spirits that are delivered under regulation 142 must remain subject to the CEO’s control and, until used:
(a) must be kept separate from other goods on the premises; or
(b) if the Collector so requires, must be kept in a secure and safe room approved by the Collector.
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153 Spirit must be of certain strength
For this Part, spirit must contain at least 94% by volume of alcohol, unless the CEO approves otherwise.
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171 Containers must be distinctively marked
(1) A manufacturer must not remove from a factory petrol manufactured by the manufacturer unless its container is marked with:
(a) the manufacturer’s name and the place where the petrol was manufactured; or
(b) the distinctive brand of the petrol.
(2) This regulation does not apply if petrol is removed by authority from the factory in portable tanks.
omit everything after not),
insert must, if required by the Collector, furnish a return that:
(a) states the quantity of each kind of those goods:
(i) on which the excise duty has not been paid; and
(ii) that belonged to, or was in the custody or possession of, the brewer, distiller or manufacturer on a day specified in the demand; and
(b) states where the goods were on the day; and
(c) has been verified by the brewer, distiller or manufacturer by signing, at the foot of the return, a declaration in accordance with Form 23.
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authorised by the Collector, answer all questions that the Collector or officer asks in accordance with subregulation (2). (1A) A person required to answer under subregulation (1) must do so to the best of the person’s knowledge, information and belief.
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(1) When required by the Collector, a brewer, distiller or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), must produce to the Collector or an officer nominated by the Collector, all books and accounts that:
(a) contain entries relating to relevant goods; and
(b) are in the possession, custody or control of the brewer, distiller or manufacturer.
(1A) The Collector or nominated officer may inspect, and take copies of or extracts from, any such books or accounts.
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181 Declarations A declaration required to be made by a manufacturer, brewer, distiller, dealer or producer under the Excise Acts may be made by:
(a) the manufacturer, brewer, distiller, dealer or producer; or
(b) by a person appointed in writing to make the declaration on behalf of the manufacturer, brewer, distiller, dealer or producer.
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insert goods, and to be given to the person to whom the goods are delivered, such entries or other documents relating to the goods as the Collector requires.
Penalty: 1 penalty unit.
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205C Loading and discharge of excisable goods The person in charge, or in command, of a coasting ship must not load or discharge excisable goods that are subject to the CEO’s control except in a port appointed under section 15 of the
Customs Act 1901 .
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Part 17 Deposits by subscribers to securities taken for compliance with Excise Acts
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210 Deposit of securities
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insert in connection with a business a word or mark that would reasonably lead other persons to believe that the person is licensed to manufacture under the Act.
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247 Review of decisions
(1) This regulation applies to:
(a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78 (1); and
(b) a decision of the CEO, under subregulation 78A (4), refusing:
(i) to exempt an owner from the application of paragraph 78A (1) (a); or
(ii) to approve payment of drawback.
(2) A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the
Taxation Administration Act 1953 .
(1) The notice that the CEO is required to give under subregulation 78 (2) must include a statement to the effect that the person in relation to whom the decision was made may object, in the manner set out in Part IVC of the
Taxation Administration Act 1953 , against that decision.(2) A failure to comply with subregulation (1) does not affect the validity of the decision.
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Surname (block letters). Christian names.
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Form 19 Application for delivery of certain spirits for industrial or scientific purposes (regulation 143)
AUSTRALIAN EXCISE
Application for delivery of spirits, not matured in wood for 2 years, for industrial or scientific purposes Address
Date
To the Collector
I request your permission
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Form 24 Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer (regulation 182)
AUSTRALIAN EXCISE
Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer
I/We* appoint (
insert name of person to be appointed ) to make, on my/our* behalf, all declarations required by regulations for the time being in force under (insert short title of Act ) to be made by me/us*; andI/We* declare that all declarations made by (
insert name of person to be appointed ) under this appointment, shall be taken to have been made with my/our* knowledge and consent, and that I/we* shall be liable to all pecuniary penalties in respect of those declarations to the same extent as if I/we* had made those declarations myself/ourselves*.Dated at this day of 20 .
(Signature of Manufacturer, or Brewer, or Distiller, or Dealer, or Producer)
Signature of Appointee
To the Collector
*Omit whichever is inapplicable.
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omit prescribed by the Excise Regulations 1925 made under the
Excise Act 1901 .Dated at the day of 19 .
insert required under the
Excise Regulations 1925 .Dated at the day of 20 .
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Form 40 Security — spirit for use in public hospitals (regulation 119)
COMMONWEALTH OF AUSTRALIA
Excise Act 1901 SECURITY
SPIRIT FOR USE IN PUBLIC HOSPITALS By this security the subscribers are, under the
Excise Act 1901 , bound to the CEO (as defined in that Act)
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Form 47 Security — spirit used in the manufacture of medicinal preparations for use in public hospitals (regulation 125C)
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(regulation 4)
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1 Name of Regulations These Regulations are the
Distillation Regulations 1926 .
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[ 11 ] Regulations 98, 99, 100, 101, 102, 103, 106, 107, 108, 114 and 115
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Form 1 Application for licence to distil spirits (regulations 2, 94 and 116)
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Distillation Act 1901-19 .
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Distillation Act 1901
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Distillation Act 1901
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20 , but may be renewed in accordance with section 22 of that Act.
Dated this day of 20 .
Collector
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Form 4 Security — spirit maker’s general licence (regulation 4)
COMMONWEALTH OF AUSTRALIA
Distillation Act 1901
Excise Act 1901 SECURITY
SPIRIT MAKER’S GENERAL LICENCE
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Form 6 Security — wine distiller’s licence (regulation 4)
COMMONWEALTH OF AUSTRALIA
Distillation Act 1901
Excise Act 1901 SECURITY
WINE DISTILLER’S LICENCE
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omit everything before By this Security
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Form 14 Security — vigneron’s licence (regulation 96)
COMMONWEALTH OF AUSTRALIA
Distillation Act 1901
Excise Act 1901 SECURITY
VIGNERON’S LICENCE
omit Commonwealth of Australia —
Distillation Act 1901-1925
insert COMMONWEALTH OF AUSTRALIA
Distillation Act 1901
omit prescribed by the Distillation Regulations 1926 made under the
Distillation Act 1901-1925 .Dated the day of , 19 .
insert required under the
Distillation Regulations 1926 .Dated the day of 20 .
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(regulation 5)
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1 Name of Regulations These Regulations are the
Spirits Regulations 1926 .
2 Definitions In these Regulations:
Act means theSpirits Act 1906 .
methylator means a person licensed to make methylated spirits under these Regulations.
permission means written permission of the CEO or Collector, as the case requires.
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6 Spirits removed from CEO’s control
A certificate must not be issued in respect of spirits after removal of the spirits from the CEO’s control.
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15 Period of licence
A methylator’s licence comes into force on the day the licence is granted and remains in force until 31 December following that day, unless cancelled by the CEO.
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27 Record of use of methylated spirits
(1) A manufacturer must keep a daily record of:
(a) the quantity of methylated spirits received into the manufacturer’s premises; and
(b) the quantity of methylated spirits used by the manufacturer; and
(c) the purpose for which the spirits are used; and
(d) the nature, and quantity, of the products manufactured from the spirits.
(2) The record must be in accordance with Form 5.
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49 Samples to be taken
Imported methylated spirits must not be delivered from the CEO’s control unless samples of the spirits are taken and submitted for analysis to an analyst approved by the Collector.
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51 Authority and place to methylate spirits
(1) Spirits may be methylated with the permission of the Collector.
(2) A person must apply for permission in accordance with Form 6.
(3) Spirits may be methylated only in:
(a) a customs warehouse; or
(b) the spirit store of a spirit maker's distillery; or
(c) the premises specified in the methylator's licence; or
(d) a place approved by the Collector.
(4) If the Collector is satisfied that it is necessary for the protection of revenue, the Collector may, in writing, order a methylator not to methylate spirits except under the supervision of an officer.
(5) In deciding whether supervision of methylation is necessary for the protection of revenue, the Collector may take into account the following:
(a) whether the methylator keeps records that show details of:
(i) the receipt and disposal of materials capable of being used in methylation; and
(ii) materials used in methylation; and
(iii) methylated spirits produced, stored or disposed of;
(b) the methods adopted, and the precautions taken, by the methylator in, and after, carrying out methylation.
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1 penalty unit.
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day of , 19 .
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day of 20 .
omit of Customs
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insert CEO’s control.
omit To the Collector of Customs,
State of
insert To the Collector
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Form 3 Security — methylator’s licence (regulation 11)
COMMONWEALTH OF AUSTRALIA
Spirits Act 1906 SECURITY
METHYLATOR’S LICENCE
omit Customs of the Commonwealth of Australia
insert CEO (as defined in that Act)
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insert the *applicant/holder
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Collector of Customs for the State of
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Collector
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month of 19…,
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month of 20 ,
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To the Collector of Customs,
State of
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omit Approved
Collector of Customs
, 19…
insert Approved
Collector
Date
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(regulation 6)
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1 Name of Regulations These Regulations are the
Coal Excise Regulations 1949 .
omit his written authority from the principal for whom he
insert a written authority from the principal for whom the agent
omit of Customs,
State of
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day of , 19
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day of 20
omit of Customs for the State of
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Coal Excise Act 1949-1961
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Coal Excise Act 1949
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DAY OF , 19
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DAY OF 20
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day of , 19
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day of 20
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Coal Excise Regulations 1949
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day of , 19
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day of 20
omit of Customs in the State of
1. These Regulations amend (in Schedule 1) 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, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 Nos. 213 and 265; 2000 Nos. 116, 159, 183, 209, 278, 297, 365 and 366.
These Regulations also amend (in Schedule 2) Statutory Rules 1926 No. 206, as amended by 1927 No. 91; 1929 No. 105; 1934 No. 71; 1940 No. 281; 1946 Nos. 34, 76 and 123; 1947 Nos. 26, 84 and 141; 1948 No. 96; 1949 No. 97; 1951 Nos. 80 and 105; 1952 No. 98; 1954 Nos. 23 and 108; 1955 No. 64; 1956 No. 129; 1957 No. 14; 1960 No. 28; 1961 No. 62; 1962 No. 110; 1963 No. 148; 1965 No. 196; 1966 Nos. 72 and 175; 1969 Nos. 154, 188 and 206; 1970 No. 115; 1971 Nos. 61 and 172; 1972 No. 93; 1973 No. 259; 1980 Nos. 113 and 375; 1981 Nos. 165, 173 and 266; 1982 Nos. 139 and 256; 1990 No. 219; 1997 No. 253.
These Regulations also amend (in Schedule 3) Statutory Rules 1926 No. 202, as amended by 1927 Nos. 28, 51 and 154; 1928 Nos. 14 and 106; 1929 No. 98; 1930 No. 35; 1932 No. 60; 1935 No. 68; 1936 No. 60; 1939 Nos. 8 and 171; 1940 No. 248; 1953 No. 16; 1954 No. 110; 1958 No. 56; 1959 No. 18; 1960 No. 61; 1966 No. 73; 1970 Nos. 56 and 103; 1972 No. 94; 1974 Nos. 26 and 124; 1980 Nos. 112 and 373; 1981 Nos. 164 and 267; 1982 Nos. 137, 253 and 376; 1985 No. 140.
These Regulations also amend (in Schedule 4) Statutory Rules 1949 No. 112, as amended by 1951 No. 104; 1961 No. 79; 1967 No. 33; 1969 Nos. 78 and 207; 1972 No. 95; 1981 No. 150.
2. Notified in the
Commonwealth of Australia Gazette on 4 May 2001.
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