Customs and Excise Legislation Amendment Act 1986
No. 34 of 1986
TABLE OF PROVISIONS
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE COAL EXCISE ACT 1949
3. Principal Act
4. Removal of coal
5. Insertion of new section—
24aa. Ascertaining quantities of coal
6. Repeal of section 24b
PART III—AMENDMENTS OF THE CUSTOMS ACT 1901
7. Principal Act
8. Interpretation
9. Collectors of Customs
10. Customs control of goods
11. Delivery of goods upon giving of security or undertaking for payment of duty
12. Delivery of goods on the giving of a general security or undertaking for payment of duty
13. Insertion of new section—
203a. Seizure of protected objects
14. Seized goods to be secured
15. Forfeited goods
16. Interpretation
17. Commercial Tariff Concession Orders
18. Comptroller may refuse to make certain concession orders
PART IV—AMENDMENTS OF THE CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1985
19. Principal Act
20. Application
21. Amendment of Schedule to Principal Act
TABLE OF PROVISIONS—continued
PART V—AMENDMENTS OF THE EXCISE ACT 1901
Section
22. Principal Act
23. Repeal of section 58d and substitution of new section—
58d. Entry of ship’s stores and aircraft’s stores
24. Power to detain and search suspected persons
Customs and Excise Legislation Amendment Act 1986
No. 34 of 1986
An Act to amend the Customs Act 1901, the Excise Act 1901 and certain other Acts
[Assented to 3 June 1986]
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 Legislation Amendment Act 1986.
Commencement
2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(2) Sub-section 8 (2) and sections 10, 13, 14 and 15 shall come into operation on the commencement of the Protection of Movable Cultural Heritage Act 1986.
(3) Sections 16, 17 and 18 shall come into operation on 1 July 1986.
(4) Sections 20 and 21 shall be deemed to have come into operation on the commencement of section 47 of the Customs and Excise Legislation Amendment Act 1985.
(5) Section 23 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 36 of the Customs and Excise Legislation Amendment Act 1985.
PART II—AMENDMENTS OF THE COAL EXCISE ACT 1949
Principal Act
3. The Coal Excise Act 19491 is in this Part referred to as the Principal Act.
Removal of coal
4. Section 24 of the Principal Act is amended by omitting sub-section (3).
5. After section 24a of the Principal Act the following section is inserted:
Ascertaining quantities of coal
“24aa. (1) For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where—
Overview
The Customs and Excise Legislation Amendment Act 1986 was enacted to address various legislative gaps and issues in the Customs Act 1901, the Excise Act 1901, and other related Acts. This Act was introduced to amend and update existing laws concerning excise duties on coal, customs control of goods, and the protection of movable cultural heritage. It was passed by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia on 3 June 1986. The primary objective of the Act was to ensure the efficient administration of customs and excise laws, improve the enforcement of cultural heritage protection, and streamline the process of determining excise duties on coal. It achieved this by making amendments to the Coal Excise Act 1949, Customs Act 1901, Excise Act 1901, and the Customs and Excise Legislation Amendment Act 1985.
Scope and Application
The Customs and Excise Legislation Amendment Act 1986 is a Commonwealth statute designed to amend several existing Acts, including the Customs Act 1901, the Excise Act 1901, the Coal Excise Act 1949, and the Customs and Excise Legislation Amendment Act 1985. This Act applies to individuals and entities involved in the importation, exportation, and sale of goods, particularly those subject to customs duties, excise taxes, or cultural heritage protection regulations. It also extends to the control and regulation of coal excise. The Act applies nationwide across Australia, as it pertains to Commonwealth legislation. Certain provisions within the Act may be extended or restricted through subordinate instruments, such as regulations or orders made under the authority of the Acts being amended. Specific exclusions and exemptions are detailed within the respective sections of the Act, particularly concerning the seizure and forfeiture of goods under the Protection of Movable Cultural Heritage Act 1986. The Act provides for amendments to ensure compliance with contemporary standards and practices, including updates to definitions, processes for seizing protected objects, and the authority for the Comptroller to make certain concession orders under specific conditions.
Key Provisions
- The Customs and Excise Legislation Amendment Act 1986 (Cth) makes a number of significant changes to several key pieces of legislation. The main sections of the Act amend the Coal Excise Act 1949, Customs Act 1901, Excise Act 1901, and the Customs and Excise Legislation Amendment Act 1985. Section 4 of the Coal Excise Act 1949 is amended to remove subsection (3) and insert a new section 24aa to determine the quantity of coal sold by producers, while section 24b is repealed. The Customs Act 1901 is amended by modifying the definitions of “Answer questions” and “Protected object” in section 4, changing the Customs officials referred to in section 8, adding provisions for the delivery of goods under security or undertaking for payment of duty in sections 30 and 162, and inserting a new section 203a to allow for the seizure of protected objects. The Excise Act 1901 is amended to replace section 58d with a new provision prohibiting the use of excisable goods as ship’s or aircraft’s stores without proper entry and passage, and to allow for the detention and search of suspected persons under certain conditions.
- The Act imposes a range of obligations and requirements on the parties and entities it governs. For example, it mandates that the quantity of coal sold by producers must be shown on an invoice or approved document (section 24aa). It requires that the Comptroller make a written order declaring certain goods to be subject to a prescribed item when sent out of Australia for repair, if no person in Australia is capable of repairing them in the normal course of business (section 269c). It also stipulates that a person may only be searched by a Customs officer of the same sex (section 104(2)).
- Breach of the provisions of the Act can result in various offences, penalties, or consequences. For example, permitting excisable goods to be used as ship’s or aircraft’s stores without proper entry and passage is an offence carrying a penalty of $1,000 (section 58d). Failure to comply with the new requirements for the delivery of goods under security or undertaking for payment of duty could potentially result in legal consequences, although specific penalties are not detailed in the Act itself. The Act also allows the Comptroller discretion to refuse to make a concession order if it would have a substantially adverse effect on the market or is not in the national interest (section 269e(1a)). However, the Act does not specify the penalties for non-compliance with these discretionary decisions.
- Area of Law
- Taxation Law
- Customs Law
- Instrument
- Act
- Concepts
- Commencement Provisions
- Repeal & Amendment
- Licensing & Registration
- Enforcement Powers
