EXPLANATORY STATEMENT
Statutory Rules 1985 No. 127
Excise Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
The Customs Administration Act 1985 (the Act) (Act No. 38 of 1985 assented to on 29 May 1985) establishes the Australian Customs Service and creates the statutory office of the Comptroller-General of Customs, who shall, under the Minister control the Australian Customs Service.
The Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 (Act No. 39 of 1985 assented to on 29 May 1985) vests in the Comptroller-General of Customs the general administration of the legislation to be administered by the Australian Customs Service and effects the transfer of delegated powers in that legislation from the Minister to the Comptroller-General. Those powers are now capable of delegation pursuant to section 14 of the Act which is now the Comptroller-General’s general power of delegation.
The purpose of the regulations is to amend the Excise Regulations to transfer from the Minister to the Comptroller-General the delegated powers under the Regulations.
Regulation 1 - amends Regulation 78 of the Excise Regulations by transferring to the Comptroller the Minister’s power to approve payment of drawback of excise duty when the value of the goods for home consumption is less than the amount of drawback payable on the exportation of the goods.
Regulation 2 - amends Regulation 78A of the Excise Regulations by transferring to the Comptroller the Minister’s power under paragraph 8(b) to approve payment in relation to drawback of excise duties on the exportation of goods.
Regulation 3 - as a consequence of regulations 1 and 2 provides for applications to be able to be made to the Administrative Appeals Tribunal for review for the Comptroller’s decisions. Regulation 248(1) is a provision standard to review provisions requiring persons whose interests are affected by a decision to be notified of the appeal rights.
Regulation 4 - is a transitional provision continuing the right of review of decisions made by the Minister before the decision making power was transferred to the Comptroller.