Customs and Excise Legislation Amendment Act (No. 1) 1998
No. 8, 1998
Customs and Excise Legislation Amendment Act (No. 1) 1998
No. 8, 1998
An Act to amend legislation relating to Customs and Excise and the Australian Postal Corporation Act 1989
Contents
1 Short title..................................1
2 Commencement..............................1
3 Schedule(s).................................2
Schedule 1—Miscellaneous amendments of customs and excise legislation 3
Customs Act 1901 3
Customs Amendment Act (No. 1) 1997 4
Excise Act 1901 4
Schedule 2—Amendment of the Australian Postal Corporation Act 1989 affecting the exercise of Customs’ powers 5
Customs and Excise Legislation Amendment Act (No. 1) 1998
No. 8, 1998
An Act to amend legislation relating to Customs and Excise and the Australian Postal Corporation Act 1989
[Assented to 31 March 1998]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 1) 1998.
2 Commencement
(1) Subject to subsections (2) to (5), this Act commences on the day on which it receives the Royal Assent.
(2) Items 3 and 4 of Schedule 1 are taken to have commenced on 1 August 1997, immediately after the commencement of item 11 of Schedule 1 to the Customs and Excise Legislation Amendment Act (No. 1) 1997.
(3) Items 5 and 6 of Schedule 1 are taken to have commenced on 1 July 1995.
(4) Item 10 of Schedule 1 commences, or is taken to have commenced, immediately after the commencement of item 10 of Schedule 2 to the Customs and Excise Legislation Amendment Act (No. 1) 1997.
(5) Item 11 of Schedule 1 commences, or is taken to have commenced, immediately after the commencement of item 15 of Schedule 2 to the Customs and Excise Legislation Amendment Act (No. 1) 1997.
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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Miscellaneous amendments of customs and excise legislation
Customs Act 1901
1 Section 4 (definition of Australia)
Repeal the definition, substitute:
Australia does not include the external Territories.
2 Section 6
Repeal the section, substitute:
6 Act does not extend to external Territories
(1) Subject to subsection (2), this Act does not extend to the external Territories.
(2) Regulations may be made to extend the whole or a part of this Act (with or without modifications) to the Territory of Ashmore and Cartier Islands.
3 Subsection 164(7) (note to paragraph (b) of the definition of mining operations)
Repeal the note, substitute:
Note: The meaning of paragraph (b) is affected by subsections (7A), (7B) and (7C).
4 Paragraph 164(9)(b)
Omit “(7B), (7C) and (8)”, substitute “(7B) and (7C)”.
5 Subsection 209(3A)
Omit “in lieu of seizing the goods under that section”, substitute “instead of seizing the goods under a seizure warrant”.
6 Subsection 229A(8)
Omit “under section 203” (wherever occurring), substitute “under a seizure warrant”.
Customs Amendment Act (No. 1) 1997
7 Subsection 2(2)
Omit “subsections (3) and (4)”, substitute “subsection (3)”.
8 Subsection 2(4)
Repeal the subsection.
9 Item 12 of Schedule 1
Repeal the item.
Excise Act 1901
10 Subsection 78AB(4)
Omit “paragraph (5)(a)”, substitute “subsection (5)”.
11 Subdivision C of Division 1 of Part IX (heading)
Repeal the heading.
Schedule 2—Amendment of the Australian Postal Corporation Act 1989 affecting the exercise of Customs’ powers
1 Before subsection 90S(1)
Insert:
(1A) In this section:
Australia does not include the external Territories.
[Minister's second reading speech made in—
House of Representatives on 3 December 1997
Senate on 12 March 1998]
Overview
The Customs and Excise Legislation Amendment Act (No. 1) 1998 was enacted by the Parliament of Australia and received Royal Assent on 31 March 1998. This Act aims to amend existing legislation related to Customs and Excise, as well as the Australian Postal Corporation Act 1989. The primary objective of the Act is to update and refine various provisions to ensure more effective administration and enforcement of Customs and Excise laws. It introduces modifications to the Customs Act 1901, the Excise Act 1901, and the Australian Postal Corporation Act 1989, focusing on clarifying definitions, extending or restricting the application of certain sections, and ensuring consistency across related legislation. The Act seeks to address gaps and ambiguities in the current legal framework, facilitating more precise and effective implementation of Customs and Excise regulations.
Scope and Application
The Customs and Excise Legislation Amendment Act (No. 1) 1998 primarily applies to the Customs Act 1901 and the Excise Act 1901, with an amendment to the Australian Postal Corporation Act 1989 to affect the exercise of Customs' powers. This Act is designed to make various amendments to existing customs and excise legislation to refine and update its application, particularly in relation to the definition of Australia, the extension of the Act to certain territories, and the clarification of certain definitions and provisions within the Acts. Notably, the Act specifies that Australia does not include the external Territories, although regulations can be made to extend the application of the Act to certain territories like the Territory of Ashmore and Cartier Islands. The amendments also involve changes to definitions, provisions on seizure warrants, and the removal or modification of certain subsections and notes to align with current legislative intent and practice. The Act’s amendments are effective from various dates, with some provisions backdated to align with previous legislative changes, demonstrating a progressive approach to updating customs and excise laws.
Key Provisions
The Customs and Excise Legislation Amendment Act (No. 1) 1998 (section 3) primarily amends the Customs Act 1901, the Customs Amendment Act (No. 1) 1997, and the Excise Act 1901. These amendments include the definition of Australia to exclude the external Territories, the scope of the Act itself to exclude external Territories, and adjustments to the definitions and procedures related to mining operations, seizure warrants, and excise duties. For instance, section 4 redefines Australia to exclude external Territories, section 6 limits the application of the Customs Act 1901 to external Territories, and various sections adjust references to seizure warrants and specific subsections within the Customs and Excise framework.
The Act imposes several obligations on the parties it governs, such as ensuring that mining operations comply with the new definitions and procedures outlined in the amendments. It also mandates that the Customs Act 1901 and related regulations do not apply to external Territories unless specifically extended by regulation. Additionally, the Act requires entities involved in customs and excise to adhere to the revised definitions and procedures for seizure warrants and excise duties. These obligations are aimed at maintaining compliance with the updated legislative framework.
Failure to comply with the provisions of the Customs and Excise Legislation Amendment Act (No. 1) 1998 may result in various civil or criminal consequences, depending on the nature and severity of the breach. For example, non-compliance with seizure warrant procedures or failure to adhere to the updated definitions may lead to penalties under the respective Acts. The maximum penalties for breaches of customs and excise laws can vary widely, typically including fines and potential imprisonment, depending on the specific offence and jurisdiction. It is crucial for entities and individuals governed by this Act to ensure full compliance to avoid these consequences.