Excise By-law (Amendment) 2004 No. 1

Overview

The Excise By-Law (Amendment) 2004 No. 1 was enacted to amend the Excise By-Law No. 151 under the authority of the Excise Act 1901. This legislative instrument, issued by Margot Ingrid Rushton, Delegate of the Commissioner of Taxation, aims to refine the geographical scope of 'prescribed intermediate production areas' as defined in subsection 6D(1) of the Excise Tariff Act 1921. The amendment specifically identifies the Lambert and Legendre/Legendre South production areas within the Carnarvon Basin, thereby ensuring that these areas are correctly categorised for excise purposes. The amendment does not revoke any existing By-Law but instead refines the prescribed areas to align with current production realities. This legislative update ensures that excise regulations remain precise and effective, addressing any potential gaps in the existing By-Law's coverage.

Scope and Application

The Excise By-Law (Amendment) 2004 No. 1 amends Excise By-Law No. 151, which is an instrument under the Excise Act 1901. This amendment specifically modifies the definition of 'prescribed intermediate production areas' for excise purposes as outlined in the Excise Tariff Act 1921. The amendment introduces the production areas in the Carnarvon Basin known as Lambert and Legendre/Legendre South into the list of prescribed intermediate production areas. This legislative instrument applies to any entities involved in the production of excisable goods within these designated areas, thereby affecting industries engaged in the manufacture or processing of goods subject to excise. The geographic scope of this By-Law is limited to Australia, specifically within the Commonwealth jurisdiction. The By-Law does not revoke any other By-Law, meaning it operates concurrently with other existing excise-related regulations. The amendments are effective from the date specified in the By-Law, which is published in the Commonwealth of Australia Gazette.

Key Provisions

The Excise By-Law (Amendment) 2004 No. 1 amends the existing Excise By-Law No. 151 under the authority provided in subsection 165(2) of the Excise Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901. The amendment specifically modifies the definition of the prescribed intermediate production areas within the Carnarvon Basin (section 4). The new text replaces the previously listed production areas with two specific areas, Lambert and Legendre/Legendre South, thereby narrowing the scope of what is considered a prescribed intermediate production area for excise purposes. The Excise By-Law (Amendment) 2004 No. 1 imposes several obligations on entities and individuals operating within the specified areas. They must now comply with the excise regulations as they apply to the Lambert and Legendre/Legendre South fields, which are now explicitly recognised as prescribed intermediate production areas. This includes ensuring all activities related to exciseable goods within these areas adhere to the requirements set out in the Excise Tariff Act 1921. Entities must keep accurate records and ensure that all transactions involving exciseable goods are properly documented and reported, in line with the amended By-Law. Breaches of the Excise By-Law (Amendment) 2004 No. 1 can lead to both civil and criminal consequences. Under the Excise Act 1901, failure to comply with the By-Law can result in fines and penalties. The maximum penalties for non-compliance can be substantial, including fines that can reach up to $22,200 for individuals and $111,000 for bodies corporate, depending on the severity and frequency of the breach. Additionally, persistent or egregious violations may lead to criminal charges, which can result in imprisonment. It is crucial for entities and individuals to understand and adhere to the amended By-Law to avoid these potential consequences.