Excise By-Law (Amendment) 2009 (No. 2)

Overview

The Excise By-Law (Amendment) 2009 (No. 2) was introduced to amend Excise By-Law No. 75, rectifying misdescribed amendments and providing a modern drafting style to the legislation. This by-law was enacted under the authority of the Excise Act 1901, with the objective of correcting errors and streamlining the legislative instrument. The Excise By-law No. 75, in turn, was established under the Excise Tariff Act 1921, imposing a duty rate of ‘Free’ on certain goods, specifically stabilised crude petroleum oil used in the recovery or production of goods falling within items 20 and 21. The amendment process was authorised under section 165 of the Excise Act 1901, with the amendments taking effect from the date of registration on the Federal Register of Legislative Instruments. Given the nature of the amendments, no consultation was undertaken, as the changes were of a minor, routine nature and did not alter existing arrangements.

Scope and Application

The Excise By-Law (Amendment) 2009 (No. 2) pertains to the Excise By-Law No. 75 under the Excise Act 1901, addressing the duty rate on stabilised crude petroleum oil used in the recovery or production of goods listed in item 20 and item 21 of the Excise Tariff Act 1921. This by-law rectifies previous misdescriptions in earlier amendments and updates the drafting style to ensure clarity and accuracy. The amendment applies to entities involved in the production or recovery of goods as specified under the Excise Tariff Act 1921 and operates within the Commonwealth jurisdiction of Australia. There are no exclusions, exemptions, or thresholds specified in this by-law. The by-law takes effect from the date of its registration on the Federal Register of Legislative Instruments, which is considered sufficient for compliance with the Legislative Instruments Act 2003. Given that the by-law primarily aims to correct previous errors without altering the existing arrangements, it is categorised as a minor, routine change with no significant impact on compliance costs.

Key Provisions

The Excise By-Law (Amendment) 2009 (No. 2) amends By-Law No. 75 under the Excise Act 1901, specifically addressing errors in previous amendments and updating the drafting style. The main operative section, section 165 of the Excise Act 1901, provides the authority to amend By-Law No. 75. By-Law No. 75, as amended, imposes a duty rate of 'Free' on stabilised crude petroleum oil used in the recovery or production of goods falling under items 20 and 21 of the Excise Tariff Act 1921. This amendment ensures that the by-law correctly reflects the legislative intent and is consistent with the modern legislative standards. The Act imposes specific obligations on entities dealing with stabilised crude petroleum oil, particularly in relation to the duty rates applicable to these goods. Entities must ensure that the correct duty rates are applied as per the amended by-law, which now accurately reflects the legislative intent and corrects previous errors. The by-law's amendments ensure compliance with the Excise Tariff Act 1921 and Excise Act 1901, maintaining the integrity of the excise duty system. Failure to comply with the amended by-law may result in legal consequences, although specific penalties are not detailed in the explanatory statement. Typically, non-compliance with excise duties can lead to penalties, which may include fines and potential criminal charges depending on the severity and intent of the breach. The amendments aim to prevent any misinterpretation or misapplication of the duty rates, thereby avoiding inadvertent breaches. This by-law takes effect on and from the date of registration on the Federal Register of Legislative Instruments, as stipulated under subsection 56(1) of the Legislative Instruments Act 2003. This ensures that the legislative instrument is properly registered and accessible for all relevant parties.