Amendment of Departmental By-Law - As made - 30/04/1984

Overview

The Excise Tariff Act 1921, enacted by the Parliament of Australia, was designed to provide the Commonwealth with the authority to impose excise duties on certain goods. This Act was introduced to address the need for a comprehensive system of excise duties to support revenue generation for the federal government. In 1984, the Minister of State for Industry and Commerce, John Norman Button, exercised the powers conferred by this Act to amend specific Departmental By-laws. The amendments primarily involved the removal of provisions that granted officers unrestricted access to premises and the ability to inspect books, records, and take samples of goods related to various petroleum products. This legislative instrument aimed to refine the regulatory framework by adjusting the conditions under which inspections and sampling could occur, thus balancing regulatory oversight with operational practicality.

Scope and Application

The Excise Tariff Act 1921 applies to various entities involved in the production, delivery, and use of specific goods subject to excise duties, primarily focusing on the petroleum industry. This legislation grants officers the authority to inspect premises, books, and records related to the receipt and use of certain goods, including stabilized crude petroleum oil, liquid petroleum obtained from naturally occurring petroleum gas, liquified petroleum gas obtained from unstabilized crude petroleum oil or naturally occurring petroleum gas, and test oil. The Act's scope extends to providing officers with complete access to any premises and documentation to ensure compliance with excise duties. While the Act is enacted at the Commonwealth level, its application may intersect with state and territory regulations concerning excise duties and inspections. The Act does not explicitly state exclusions or thresholds but is subject to modifications through subordinate instruments, such as the departmental by-laws mentioned, which can further define the specifics of inspections and officer access.

Key Provisions

The Excise Tariff Act 1921, through its amendment of Departmental By-laws, removes specific provisions that previously allowed officers to access and inspect premises, books, and records related to the delivery and use of various goods. Specifically, By-law No. 54, By-law No. 64, By-law No. 74, By-law Nos 75 and 78, By-law Nos 76, 79 and 81, By-law Nos 77, 80 and 82, and By-law No. 90 have been altered to remove the conditions that required an officer to have complete access to inspect premises and records related to goods such as stabilized crude petroleum oil, liquid petroleum obtained for naturally occurring petroleum gas, liquified petroleum gas obtained from unstabilized crude petroleum oil or naturally occurring petroleum gas, and test oil. The revised by-laws mean that the obligations imposed on the parties involved in the delivery and use of these goods are now less stringent in terms of allowing access and inspections by officers. The specific obligations concerning access to premises and inspection of books and records are no longer applicable under these by-laws, which might change the operational requirements for businesses handling these goods. The Act does not explicitly mention any offences, penalties, or consequences for breaching the altered provisions. The main focus of the amendments is the removal of certain inspection rights rather than the imposition of penalties for non-compliance. However, it is essential to consider that any failure to comply with other regulatory requirements under the Excise Tariff Act 1921 could potentially lead to legal consequences, though these are not detailed within the specific by-law amendments mentioned here. The absence of penalties for breach in these amendments suggests a shift in regulatory oversight rather than a punitive measure.