Customs and Excise Amendment Act 1983

Administered by Attorney-General's Department

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Customs and Excise Amendment Act 1983

No. 101 of 1983

 

An Act to amend the Customs Act 1901 and the Excise Act 1901

[Assented to 23 November 1983]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Customs and Excise Amendment Act 1983.

Commencement

2. (1) Subject to this section, this Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 August 1983.

(2) Sections 8 and 11 shall come into operation on the day on which this Act receives the Royal Assent.

(3) Section 4 shall come into operation immediately after the commencement of section 25 of the Customs and Excise Amendment Act 1982.

(4) Section 5 shall be deemed to have come into operation on 1 January 1983.


(5) Sections 10 and 12 shall come into operation, or shall be deemed to have come into operation, immediately after the commencement of section 4 of the Excise Tariff Amendment Act (No. 2) 1983.

PART II—AMENDMENTS OF THE CUSTOMS ACT 1901

Principal Act

3. The Customs Act 19011 is in this Part referred to as the Principal Act.

Requirements for grant of depot licence

4. Section 106 of the Principal Act is amended by adding at the end thereof the following sub-section:

“(4) The regulations may prescribe circumstances in which the Comptroller shall not grant a depot licence or a depot licence included in a class of depot licences, being circumstances relating to—

(a) the location of the place in relation to which the licence is sought; or

(b) the quantity of goods that would be involved in the proposed use of that place if it were a depot.”.

Transaction value of goods

5. Section 159 of the Principal Act is amended by omitting from paragraph (3) (b) “Schedule 2 to the Customs Tariff Act 1966” and substituting “Part I of Schedule 4 to the Customs Tariff Act 1982”.

Rebate of duty in respect of diesel fuel used for certain purposes

6. (1) Section 164 of the Principal Act is amended by omitting sub-section (5) and substituting the following sub-section:

“(5) The rebate payable under sub-section (1) to a person in respect of any diesel fuel is payable at the rate prescribed by the regulations as the rate of rebate for the purposes of this sub-section, being the rate in force at the time when the diesel fuel was purchased by that person.”.

(2) Regulations made under the Customs Act 1901 for the purposes of section 164 of that Act within the period of 6 months after the day on which this section comes into operation may be expressed to have taken effect from the commencement of this section.

PART III—AMENDMENTS OF THE EXCISE ACT 1901

Principal Act

7. The Excise Act 19012 is in this Part referred to as the Principal Act.

Remissions, rebates and refunds

8. Section 78 of the Principal Act is amended by inserting “, rebates” after “Remissions”.


Rebate of duty in respect of diesel fuel used for certain purposes

9. (1) Section 78a of the Principal Act is amended by omitting sub-section (5) and substituting the following sub-section:

“(5) The rebate payable under sub-section (1) to a person in respect of any diesel fuel is payable at the rate prescribed by the regulations as the rate of rebate for the purposes of this sub-section, being the rate in force at the time when the diesel fuel was purchased by that person.”.

(2) Regulations made under the Excise Act 1901 for the purposes of section 78a of that Act within the period of 6 months after the day on which this section comes into operation may be expressed to have taken effect from the commencement of this section.

Repeal of Part VIIc

10. Part VIIc of the Principal Act is repealed.

Notification of proposals when House of Representatives not sitting

11. Section 160b of the Principal Act is amended by omitting from sub-section (1) “such time after the publication of the notice as is specified in the notice.” and substituting “such time as is specified in the notice, not being—

(a) in the case of an Excise Tariff or Excise Tariff alteration that could have the effect of making the duty payable by any person greater than the duty that would, but for that Excise Tariff or Excise Tariff alteration, be payable—a time earlier than the time of publication of the notice; or

(b) in any other case—a time earlier than 6 months before the time of publication of the notice.”.

12. The Principal Act is amended by inserting after section 163 the following section:

By-laws and determinations

“163a. Departmental By-laws made for the purposes of the Excise Tariff Act 1921 and determinations made for the purposes of sub-section 6b (11) of that Act are deemed not to be Statutory Rules within the meaning of the Statutory Rules Publication Act 1903”.

 

NOTES

1. No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 19, 1914; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and 174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180, 1979; Nos. 13, 15 and 110, 1980; Nos. 45, 64, 67, 152 and 157, 1981; Nos. 48, 51, 80, 81 (as amended by No. 39, 1983), 108, 115 and 137, 1982; and No. 19, 1983.

NOTES—continued

2. No. 9, 1901, as amended. For previous amendments, see No. 26, 1918; No. 8, 1923; No. 44, 1934; No. 16, 1942; No. 88, 1947; No. 46, 1949; No. 55, 1952; No. 10, 1957; No. 49, 1958; No. 37, 1962; No. 49, 1963; No. 139, 1965; No. 93, 1966; Nos. 15 and 105, 1968; No. 23, 1972; Nos. 24 and 145, 1973; No. 216, 1973 (as amended by No. 20, 1974); No. 29, 1974; No. 91, 1976; No. 110, 1978; Nos. 11 and 50, 1979; No. 42, 1980; Nos. 61 and 65, 1981; and Nos. 51, 80, 81 (as amended by No. 39, 1983) and 108, 1982.

Overview

The Customs and Excise Amendment Act 1983 was enacted by the Commonwealth Parliament to amend the Customs Act 1901 and the Excise Act 1901. The Act addresses various issues related to customs and excise duties, including modifications to the grant of depot licences, the transaction value of goods, and rebates for diesel fuel used for certain purposes. By amending these Acts, the legislation aims to refine the regulatory framework surrounding customs and excise, ensuring that it remains effective and up-to-date with economic and administrative needs. The Customs and Excise Amendment Act 1983 includes specific amendments to sections of the Customs Act 1901 and the Excise Act 1901, such as the introduction of new circumstances under which a depot licence may not be granted, the alteration of references to tariff schedules, and the modification of rebate rates for diesel fuel. Additionally, the Act addresses procedural aspects, such as the timing for notifications regarding excise tariff alterations and the status of departmental by-laws and determinations under the Excise Tariff Act 1921. These changes collectively aim to streamline processes and enhance the administration of customs and excise laws in Australia.

Scope and Application

The Customs and Excise Amendment Act 1983 applies to amendments of the Customs Act 1901 and the Excise Act 1901. It concerns itself with various aspects of customs and excise, including the grant of depot licenses, the transaction value of goods, the rebate of duty in respect of diesel fuel used for certain purposes, and the repeal of Part VIIc of the Excise Act 1901. The Act operates nationally as Commonwealth legislation, extending its reach across all jurisdictions within Australia. Subordinate instruments such as regulations may extend or restrict the application of the Act further, particularly in relation to the rebate of duty for diesel fuel. The Act does not explicitly detail exclusions, exemptions, or specific thresholds, but these are likely to be defined in the regulations or subsidiary legislation.

Key Provisions

The Customs and Excise Amendment Act 1983 (Act) makes several amendments to the Customs Act 1901 (Principal Act) and the Excise Act 1901 (Principal Act). The primary sections include the introduction of new conditions for the grant of a depot licence under section 106 of the Customs Act (section 4), the adjustment of the transaction value of goods by amending section 159 (section 5), and the revision of the rebate of duty in respect of diesel fuel used for certain purposes by amending section 164 (section 6). The Excise Act is similarly amended with respect to the rebate of duty in respect of diesel fuel used for certain purposes by amending section 78a (section 9). Furthermore, the Act includes the insertion of a new section, 163a, regarding departmental by-laws and determinations under the Excise Tariff Act 1921 (section 12). The Act imposes several obligations on the parties governed by it. For instance, the Comptroller must now consider the location of the proposed depot and the quantity of goods involved in its operation when deciding whether to grant a depot licence (section 4). Additionally, the rebate of duty for diesel fuel must be calculated based on the rate in force at the time of purchase (section 5 and 9). The Act also mandates that Excise Tariffs or Excise Tariff alterations that increase the duty payable must be published at least six months in advance (section 11). Furthermore, the Act specifies that departmental by-laws and determinations made under the Excise Tariff Act 1921 are not to be considered Statutory Rules (section 12). Breach of the provisions set out in the Customs and Excise Amendment Act 1983 can lead to various consequences. Although the Act itself does not specify penalties, contraventions of the Customs Act and Excise Act may attract penalties under those respective Acts. For example, non-compliance with licensing requirements or rebate provisions might result in fines, imprisonment, or other civil and criminal penalties as stipulated in the Customs Act 1901 and the Excise Act 1901. The specific penalties would depend on the nature and severity of the breach, and would be determined in accordance with the provisions of those primary Acts.

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