EXCISE ACT 1901

Table of Provisions

• Long Title

PART I--INTRODUCTORY

• 1 Short title  
• 2 Commencement  
• 4 Definitions  
• 4AAA Act not to apply so as to exceed Commonwealth power  
• 4A Certain installations to be part of Australia  
• 5 Penalty at foot of sections  
• 6 Application of Act  
• 6A How this Act applies to partnerships  
• 6B Application of the Criminal Code  

PART II--ADMINISTRATION

• 7 General administration of Act  
• 8 Delegation by Minister  
• 15 Time for compliance with this Act  
• 16 Right to require security  
• 17 Form of security  
• 18 General security may be given  
• 19 Cancellation of bonds  
• 20 New sureties  
• 21 Form of security  
• 22 Effect of security  
• 24 Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods  

PART III--MANUFACTURERS--, PRODUCERS AND DEALERS

Division 1--Manufacturers

• 25 Only licensed manufacturers to manufacture excisable goods  
• 26 Licensed manufacturers to manufacture in accordance with Act and licence  
• 27 Licensed manufacturers to manufacture only at licensed premises  

Division 2--Producers

• 28 Only licensed producers to produce tobacco leaf etc.  
• 29 Licensed producers to produce in accordance with Act and licence  
• 30 Licensed producers to store tobacco leaf etc. at licensed premises  
• 31 Licensed producers to produce tobacco leaf etc. at licensed premises  

Division 3--Dealers

• 33 Only licensed dealers to deal in tobacco leaf etc.  
• 34 Licensed dealers to deal in accordance with Act and licence  
• 35 Licensed dealers to store tobacco leaf etc. at licensed premises  
• 36 Licensed dealers to deal in tobacco leaf etc. at licensed premises  

PART IV--MANUFACTURER--, STORAGE, PRODUCER AND DEALER LICENCES

Division 1--Applications for licences

• 39 Applications for licences  

Division 2--The granting of licences

• 39A It is in the Collector's discretion whether to grant licence  
• 39B Determining whether a natural person is fit and proper  
• 39C Determining whether a company is fit and proper  

Division 3--Conditions and duration of licences

• 39D Conditions of licence  
• 39DA Changing licence conditions on own initiative  
• 39E Duration of licences  
• 39F Renewal of licences  

Division 4--Suspension and cancellation of licences

• 39G When the Collector may suspend a licence  
• 39H Determining whether a natural person is fit and proper  
• 39I Determining whether a company is fit and proper  
• 39J Method of suspension  
• 39K Activities that are prohibited during suspension  
• 39L Cancellation of licences  

Division 5--Dealing with goods after cancellation etc.

• 39M Removal of goods on cancellation etc. of licence  
• 39N Removal of goods by Collector on cancellation etc. of licence  

Division 6--Miscellaneous

• 39O Death of licence holder  
• 39P Service of notices  
• 39Q Review of decisions  
• 39R Spent convictions scheme  

PART IVA--CONTROL--OF TOBACCO SEED, PLANT AND LEAF

• 44 Permission to move tobacco seed, tobacco plant and tobacco leaf  

PART V--EXCISE--SUPERVISION, MANUFACTURERS' BOOKS, AND REGULATION OF FACTORIES GENERALLY

• 46 Supervision by officers  
• 49 Facilities to officers  
• 50 Record keeping  
• 51 Collector may give directions  
• 52 Weights and scales  
• 53 Responsibility of manufacturers  

PART VI--PAYMENT--OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL

• 54 Liability to pay duty  
• 54A Liability of Commonwealth authorities to pay Excise duty  
• 55 Transfer of partly made goods  
• 58 Entry for home consumption etc.  
• 59 Payment of duty  
• 59A Declared period quotas--effect on rates of Excise duty  
• 59AA Payment of duty by relevant travellers  
• 59B Revocation and variation of quota orders  
• 59C Service of quota orders etc.  
• 60 Persons to keep excisable goods safely etc.  
• 61 Control of excisable goods  
• 61AA Delivery for exportation  
• 61A Permission to remove goods that are subject to CEO's control  
• 61B Removal of goods to a warehouse by a Collector  
• 61C Permission to deliver certain goods for home consumption without entry  
• 61D Outwards duty free shops  
• 61E Inwards duty free shops  
• 62 Deficiency in duty  
• 63 Power to prescribe scales for calculating quantities of excisable goods produced  
• 64 Delivery of samples free of duty  
• 65 Rules for working out the volume or weight etc. of excisable goods  

PART VII--SPECIAL--PROVISIONS RELATING TO TOBACCO

• 66 Payment of duty relating to tobacco goods  
• 67 General interest charge on unpaid duty  
• 68 Tobacco not manufactured in certain circumstances  
• 75 Destruction of waste tobacco  
• 76 Limitation of amount of moisture in tobacco  
• 77 How moisture determined  
• 77AA Tobacco leaf stock may be checked  

PART VIIA--SPECIAL--PROVISIONS RELATING TO ALCOHOLIC BEVERAGES

• 77A Definitions  
• 77D Spoilt beer  
• 77E Removal of beer when licence ceases to be in force etc.  
• 77F Disposal of beer by Collector on cancellation etc. of licence  
• 77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages  
• 77FC Repackaged beer  

PART VIIAA--SPECIAL--PROVISIONS RELATING TO SPIRITS

• 77FD Spirit for fortifying Australian wine or Australian grape must  
• 77FE Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--class determinations  
• 77FF Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--specific approvals  
• 77FG Denatured spirits  
• 77FH When an amount is payable on spirit covered by section 77FD, 77FE or 77FF  
• 77FI Delivery from CEO's control of brandy, whisky or rum  
• 77FJ Person must not abstract denaturing substances in spirit classified to subitem 3.8  
• 77FK Offence in relation to stills  
• 77FL Offence in relation to describing spirits as "old" or "very old"  
• 77FM Spirit blending is to be treated as manufacture  

PART VIIB--SPECIAL--PROVISIONS RELATING TO FUEL

• 77G Fuel blending is to be treated as manufacture  
• 77H Blending exemptions  
• 77HA Compressed natural gas that is exempt from excise duty  
• 77HB Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty  
• 77J Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30  
• 77K Crude oil and condensate may attract more than one excise duty  
• 77L Notice requirements for sales or supplies of LPG to which an LPG remission applies  
• 77M Penalty for using LPG for excisable LPG use  

PART VIII--REMISSIONS--, REFUNDS, REBATES AND DRAWBACKS

• 78 Remissions, rebates and refunds  
• 79 Drawbacks  
• 80 Recovery of overpayments of refunds, rebates and drawbacks  
• 81 Certain interest not payable  

PART IX--OFFICERS

Division 1--Powers of officers

• 82 Law relating to legal professional privilege not affected  
Subdivision B--General regulatory powers
• 86 Officers to have access to factories and approved places  
• 87 Power to stop conveyances about to leave an excise place  
• 87AA Searches of conveyances without warrant  
• 87A Powers of officers in relation to resources installations  
• 87B Powers of officers in relation to sea installations  
• 91 Examine all goods  
• 92 Seals etc. not to be broken  
Subdivision D--Powers of arrest
• 100 Power of arrest  
• 102 Arrested persons to go before Justices  
• 103 Power of Justices with offenders  
• 104 Power to detain and search suspected persons  
Subdivision E--Miscellaneous
• 106 Samples  
• 107 Power to purchase samples  

Division 1A--Search and seizure

• 107AA Definitions  
• 107AAA Extension of Division to civil penalty for possession of tobacco without relevant documentation etc.  
• 107AB Law relating to legal professional privilege not affected  
Subdivision B--Search warrants in respect of things believed to be evidential material
• 107BA When search warrants can be issued  
• 107BB The things that are authorised by a search warrant  
• 107BC Use of equipment to examine or process things  
• 107BD Use of electronic equipment on or in premises  
• 107BE Compensation for damage to equipment or data  
• 107BF Copies of seized things to be provided  
Subdivision C--Seizure of goods believed to be forfeited goods
• 107CA When seizure warrants can be issued  
• 107CB The things that are authorised by seizure warrants  
Subdivision D--Provisions applicable both to search and seizure warrants
• 107DA Conduct of ordinary searches and frisk searches  
• 107DB Announcement before entry  
• 107DC Details of warrant to be given to occupier  
• 107DD Occupier entitled to be present during search or seizure  
• 107DE Availability of assistance and use of force in executing a warrant  
• 107DF Specific powers available to executing officers  
• 107DG Warrants by telephone or other electronic means  
• 107DH Receipts for things seized under warrant  
• 107DI Offence for making false statements in warrants  
• 107DJ Offences relating to telephone warrants  
Subdivision E--Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914
• 107EA Retention of things seized under a search warrant etc.  
• 107EB Magistrate may permit a thing seized under a search warrant etc. to be retained  
Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914
• 107FA Seized goods to be secured  
• 107FB Requirement to serve seizure notices  
• 107FC Matters to be dealt with in seizure notices  
• 107FD Claim for return of goods seized  
• 107FE Treatment of goods seized if no claim for return is made  
• 107FF Treatment of goods seized if a claim for return is made  
• 107FG Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained  
• 107FH Right of compensation in certain circumstances for goods disposed of or destroyed  
• 107FI Effect of forfeiture  
• 107FJ Immediate disposal of certain goods  
• 107FK Release of goods on security  
• 107FL Service by post  
• 107FM Disposal of forfeited goods  
• 107FN Destruction or concealment of evidential material or forfeited goods  
Subdivision G--Miscellaneous
• 107GA Nature of functions of magistrate under sections 107EB and 107FG  
• 107GB Retaining evidential material of goods immediately disposed of  
• 107GC Appointment of analyst  
• 107GD Evidentiary certificates in relation to goods immediately disposed of  

Division 2--Protection to officers

• 108 Reasonable cause for seizure a bar to action  
• 109 Notice of action to be given  
• 110 Defect in notice not to invalidate  
• 111 No evidence to be produced but that contained in notice  
• 112 Officer may tender amends  
• 113 Commencement of proceedings against officers  
• 114 Time for commencing action  
• 115 Security may be required  

PART X--PENAL--PROVISIONS

• 116 Forfeiture  
• 117 Unlawful possession of excisable goods  
• 117A Unlawfully moving excisable goods  
• 117B Unlawfully selling excisable goods  
• 117BA Unlawfully selling LPG that is used for an excisable LPG use  
• 117D Unlawfully moving tobacco leaf  
• 117I Counterfeit tobacco labels  
• 118 Illegal prevention of seizures  
• 120 Offences  
• 124 Collusive seizures penalty  
• 127A Alternative penalties  
• 128 Penalties in addition to forfeitures  

PART XA--PENALTY--INSTEAD OF PROSECUTION

• 129A Purpose and effect of this Part  
• 129B When an infringement notice may be issued  
• 129C Matters to be included in an infringement notice  
• 129D Due date for penalty  
• 129E Effect of payment of penalty  
• 129F Withdrawal of infringement notice  

PART XI--EXCISE--PROSECUTIONS

• 133 Meaning of Excise prosecution  
• 134 Institution of prosecutions  
• 136 Prosecution in accordance with practice rules  
• 137 State Court practice  
• 138 Commencement of prosecutions  
• 139 Information etc. to be valid etc. if in words of Act  
• 140 No objections for informality  
• 141 Conviction not to be quashed  
• 142 Protection to witnesses  
• 143 Defendant a competent witness  
• 144 Averment of prosecution sufficient  
• 145 Proof of proclamations etc.  
• 145A Conduct by directors, employees or agents  
• 146 Minimum penalties  
• 148 Collector may levy on goods in his or her possession  
• 150 Imprisonment not to release penalty  
• 151 Conviction to operate as a condemnation  
• 152 Parties may recover costs  
• 153 Application of penalties  

PART XII--DISPUTES--AS TO DUTY

• 154 Deposit of duty  
• 155 Limited dispute rights because of objection against private ruling  

PART XIV--MISCELLANEOUS

• 159A Jurisdiction of courts  
• 160 Alteration of agreements where duty altered  
• 160A Ship's stores and aircraft's stores  
• 160B Notification of proposals when House of Representatives not sitting  
• 162 Rebate  
• 162B Sale by Collector  
• 162C Review of decisions  

PART XV--REGULATIONS--AND BY-LAWS

• 163A Interpretation  
• 164 Regulations  
• 164A Effect of regulations relating to condensate  
• 165 CEO may make by - laws  
• 165A By - laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years  
• 166 By - laws specifying goods  
• 167 By - laws for purposes of repealed items  
• 168 Publication of by - laws  
• 169 Retrospective by - laws not to increase duty  
• 170 By - laws for purposes of proposals  
• SCHEDULE I Australia