Commonwealth Consolidated ActsAct No. 9 of 1901 as amended
This compilation was prepared on 25 September 2009
taking into account amendments up to Act No. 88 of 2009
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of
amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Part I--Introductory 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
4............ Definitions .......................................................................................... 1
4AAA... Act not to apply so as to exceed Commonwealth power .................. 6
4A......... Certain installations to be part of Australia ....................................... 7
5............ Penalty at foot of sections .................................................................. 8
6............ Application of Act ............................................................................. 9
6A......... How this Act applies to partnerships ................................................ 9
6B......... Application of the Criminal Code .................................................... 10
Part II--Administration 11
7............ General administration of Act .......................................................... 11
8............ Delegation by Minister ..................................................................... 11
15.......... Time for compliance with this Act ................................................... 11
16.......... Right to require security ................................................................... 12
17.......... Form of security ............................................................................... 12
18.......... General security may be given .......................................................... 13
19.......... Cancellation of bonds ....................................................................... 13
20.......... New sureties ..................................................................................... 13
21.......... Form of security ............................................................................... 13
22.......... Effect of security .............................................................................. 13
24.......... Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods 14
Part III--Manufacturers, producers and dealers 15
Division 1--Manufacturers 15
25.......... Only licensed manufacturers to manufacture excisable goods .......... 15
26.......... Licensed manufacturers to manufacture in accordance with Act and licence 15
27.......... Licensed manufacturers to manufacture only at licensed premises .. 16
Division 2--Producers 17
28.......... Only licensed producers to produce tobacco leaf etc. ...................... 17
29.......... Licensed producers to produce in accordance with Act and licence . 17
30.......... Licensed producers to store tobacco leaf etc. at licensed premises .. 18
31.......... Licensed producers to produce tobacco leaf etc. at licensed premises 19
Division 3--Dealers 20
33.......... Only licensed dealers to deal in tobacco leaf etc. .............................. 20
34.......... Licensed dealers to deal in accordance with Act and licence ............ 21
35.......... Licensed dealers to store tobacco leaf etc. at licensed premises ....... 21
36.......... Licensed dealers to deal in tobacco leaf etc. at licensed premises ..... 22
Part IV--Manufacturer, storage, producer and dealer licences 23
Division 1--Applications for licences 23
39.......... Applications for licences .................................................................. 23
Division 2--The granting of licences 24
39A....... It is in the Collector's discretion whether to grant licence ............... 24
39B....... Determining whether a natural person is fit and proper ................... 26
39C....... Determining whether a company is fit and proper ........................... 26
Division 3--Conditions and duration of licences 28
39D....... Conditions of licence ........................................................................ 28
39DA.... Changing licence conditions on own initiative .................................. 30
39E........ Duration of licences .......................................................................... 30
39F........ Renewal of licences ........................................................................... 31
Division 4--Suspension and cancellation of licences 32
39G....... When the Collector may suspend a licence ...................................... 32
39H....... Determining whether a natural person is fit and proper ................... 33
39I......... Determining whether a company is fit and proper ........................... 34
39J........ Method of suspension ...................................................................... 34
39K....... Activities that are prohibited during suspension .............................. 35
39L........ Cancellation of licences ..................................................................... 38
Division 5--Dealing with goods after cancellation etc. 40
39M...... Removal of goods on cancellation etc. of licence .............................. 40
39N....... Removal of goods by Collector on cancellation etc. of licence ......... 41
Division 6--Miscellaneous 42
39O....... Death of licence holder ..................................................................... 42
39P........ Service of notices .............................................................................. 42
39Q....... Review of decisions .......................................................................... 42
39R....... Spent convictions scheme ................................................................. 42
Part IVA--Control of tobacco seed, plant and leaf 43
44.......... Permission to move tobacco seed, tobacco plant and tobacco leaf ... 43
Part V--Excise supervision, manufacturers' books, and regulation of factories generally 46
46.......... Supervision by officers ..................................................................... 46
49.......... Facilities to officers .......................................................................... 46
50.......... Record keeping ................................................................................. 46
51.......... Collector may give directions ........................................................... 47
52.......... Weights and scales ............................................................................ 47
53.......... Responsibility of manufacturers ...................................................... 47
Part VI--Payment of duty, removal of excisable goods from factories, and excise control 48
54.......... Liability to pay duty ........................................................................ 48
54A....... Liability of Commonwealth authorities to pay Excise duty ............ 48
55.......... Transfer of partly made goods ......................................................... 49
58.......... Entry for home consumption etc. ..................................................... 49
59.......... Payment of duty ............................................................................... 50
59A....... Declared period quotas--effect on rates of Excise duty .................. 51
59AA.... Payment of duty by relevant travellers ............................................ 53
59B....... Revocation and variation of quota orders ......................................... 54
59C....... Service of quota orders etc. ............................................................... 55
60.......... Persons to keep excisable goods safely etc. ...................................... 55
61.......... Control of excisable goods ................................................................ 57
61AA.... Delivery for exportation ................................................................... 57
61A....... Permission to remove goods that are subject to CEO's control ....... 58
61B....... Removal of goods to a warehouse by a Collector ............................. 59
61C....... Permission to deliver certain goods for home consumption without entry 60
61D....... Outwards duty free shops ................................................................ 61
61E........ Inwards duty free shops ................................................................... 65
62.......... Deficiency in duty ............................................................................ 68
63.......... Power to prescribe scales for calculating quantities of excisable goods produced 68
64.......... Delivery of samples free of duty ...................................................... 69
65.......... Rules for working out the volume or weight etc. of excisable goods 69
Part VII--Special provisions relating to tobacco 70
68.......... Exemption ......................................................................................... 70
75.......... Destruction of waste tobacco ........................................................... 70
76.......... Limitation of amount of moisture in tobacco ................................... 70
77.......... How moisture determined ................................................................ 70
77AA.... Tobacco leaf stock may be checked .................................................. 70
Part VIIA--Special provisions relating to alcoholic beverages 72
77A....... Definitions ........................................................................................ 72
77D....... Spoilt beer ......................................................................................... 72
77E........ Removal of beer when licence ceases to be in force etc. ................... 72
77F........ Disposal of beer by Collector on cancellation etc. of licence ........... 72
77FA..... Excise duty to be paid according to labelled alcoholic strength of certain beverages 73
77FC..... Repackaged beer ............................................................................... 74
Part VIIAA--Special provisions relating to spirits 75
77FD..... Spirit for fortifying Australian wine or Australian grape must ........ 75
77FE..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--class determinations .......................................................................................................... 75
77FF..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--specific approvals .......................................................................................................... 76
77FG..... Denatured spirits .............................................................................. 76
77FH..... When an amount is payable on spirit covered by section 77FD, 77FE or 77FF 77
77FI...... Delivery from CEO's control of brandy, whisky or rum ................. 78
77FJ...... Person must not abstract denaturing substances in spirit classified to subitem 3.8 78
77FK..... Offence in relation to stills ............................................................... 79
77FL..... Offence in relation to describing spirits as "old" or "very old" ....... 79
Part VIIB--Special provisions relating to fuel 81
77G....... Fuel blending is to be treated as manufacture ................................... 81
77H....... Blending exemptions ......................................................................... 81
77J........ Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30 82
77K....... Crude oil and condensate may attract more than one excise duty .... 83
Part VIII--Remissions, refunds, rebates and drawbacks 84
78.......... Remissions, rebates and refunds ....................................................... 84
79.......... Drawbacks ........................................................................................ 84
80.......... Recovery of overpayments of refunds, rebates and drawbacks ....... 84
81.......... Certain interest not payable ............................................................. 85
Part IX--Officers 86
Division 1--Powers of officers 86
Subdivision A--Preliminary 86
82.......... Law relating to legal professional privilege not affected ................... 86
Subdivision B--General regulatory powers 86
86.......... Officers to have access to factories and approved places ................ 86
87.......... Power to stop conveyances about to leave an excise place .............. 86
87AA.... Searches of conveyances without warrant ........................................ 87
87A....... Powers of officers in relation to resources installations ................... 87
87B....... Powers of officers in relation to sea installations ............................. 88
91.......... Examine all goods .............................................................................. 88
92.......... Seals etc. not to be broken ............................................................... 88
Subdivision D--Powers of arrest 88
100........ Power of arrest ................................................................................. 88
102........ Arrested persons to go before Justices ............................................. 89
103........ Power of Justices with offenders ..................................................... 89
104........ Power to detain and search suspected persons ................................ 89
Subdivision E--Miscellaneous 90
106........ Samples ............................................................................................. 90
107........ Power to purchase samples .............................................................. 90
Division 1A--Search and seizure 91
Subdivision A--Preliminary 91
107AA.. Definitions ........................................................................................ 91
107AB.. Law relating to legal professional privilege not affected ................... 93
Subdivision B--Search warrants in respect of things believed to be evidential material 93
107BA.. When search warrants can be issued ................................................. 93
107BB... The things that are authorised by a search warrant .......................... 94
107BC... Use of equipment to examine or process things ............................... 96
107BD.. Use of electronic equipment on or in premises ................................ 97
107BE... Compensation for damage to equipment or data .............................. 98
107BF... Copies of seized things to be provided ............................................ 99
Subdivision C--Seizure of goods believed to be forfeited goods 100
107CA.. When seizure warrants can be issued ............................................. 100
107CB... The things that are authorised by seizure warrants ........................ 101
Subdivision D--Provisions applicable both to search and seizure warrants 102
107DA.. Conduct of ordinary searches and frisk searches ............................ 102
107DB.. Announcement before entry ........................................................... 103
107DC.. Details of warrant to be given to occupier ...................................... 103
107DD.. Occupier entitled to be present during search or seizure ................ 104
107DE... Availability of assistance and use of force in executing a warrant .. 104
107DF... Specific powers available to executing officers ............................... 105
107DG.. Warrants by telephone or other electronic means .......................... 106
107DH.. Receipts for things seized under warrant ....................................... 107
107DI.... Offence for making false statements in warrants ............................ 107
107DJ... Offences relating to telephone warrants ......................................... 108
Subdivision E--Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914 108
107EA... Retention of things seized under a search warrant etc. ................... 108
107EB... Magistrate may permit a thing seized under a search warrant etc. to be retained 109
Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914 110
107FA... Seized goods to be secured ............................................................. 110
107FB... Requirement to serve seizure notices ............................................. 110
107FC... Matters to be dealt with in seizure notices .................................... 111
107FD... Claim for return of goods seized ..................................................... 111
107FE... Treatment of goods seized if no claim for return is made ............... 112
107FF... Treatment of goods seized if a claim for return is made ................. 112
107FG... Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained ........................................................................................................ 115
107FH... Right of compensation in certain circumstances for goods disposed of or destroyed 116
107FI.... Effect of forfeiture .......................................................................... 116
107FJ.... Immediate disposal of certain goods ............................................... 117
107FK... Release of goods on security .......................................................... 119
107FL... Service by post ............................................................................... 119
107FM.. Disposal of forfeited goods ............................................................ 120
107FN... Destruction or concealment of evidential material or forfeited goods 120
Subdivision G--Miscellaneous 120
107GA.. Nature of functions of magistrate under sections 107EB and 107FG 120
107GB.. Retaining evidential material of goods immediately disposed of .... 121
107GC.. Appointment of analyst ................................................................. 122
107GD.. Evidentiary certificates in relation to goods immediately disposed of 122
Division 2--Protection to officers 124
108........ Reasonable cause for seizure a bar to action ................................... 124
109........ Notice of action to be given ............................................................ 124
110........ Defect in notice not to invalidate .................................................... 124
111........ No evidence to be produced but that contained in notice ............... 124
112........ Officer may tender amends ............................................................. 125
113........ Commencement of proceedings against officers ............................. 125
114........ Time for commencing action ........................................................... 125
115........ Security may be required ................................................................ 126
Part X--Penal provisions 127
116........ Forfeiture ........................................................................................ 127
117........ Unlawful possession of excisable goods ......................................... 128
117A..... Unlawfully moving excisable goods ................................................ 128
117B..... Unlawfully selling excisable goods ................................................. 129
117C..... Unlawful possession of tobacco seed, plant or leaf ....................... 130
117D..... Unlawfully moving tobacco leaf ..................................................... 130
117E...... Unlawfully buying tobacco seed or plant ....................................... 131
117F...... Unlawfully buying tobacco leaf ...................................................... 132
117G..... Unlawfully selling tobacco seed or plant ........................................ 132
117H..... Unlawfully selling tobacco leaf ....................................................... 133
117I....... Counterfeit tobacco labels .............................................................. 133
118........ Illegal prevention of seizures .......................................................... 134
120........ Offences .......................................................................................... 134
124........ Collusive seizures penalty .............................................................. 136
127A..... Alternative penalties ....................................................................... 136
128........ Penalties in addition to forfeitures .................................................. 137
Part XA--Penalty instead of prosecution 138
129A..... Purpose and effect of this Part ....................................................... 138
129B..... When an infringement notice may be issued ................................... 138
129C..... Matters to be included in an infringement notice ........................... 138
129D..... Due date for penalty ....................................................................... 139
129E...... Effect of payment of penalty ......................................................... 139
129F...... Withdrawal of infringement notice ................................................. 139
Part XI--Excise prosecutions 141
133........ Meaning of Excise prosecution ....................................................... 141
134........ Institution of prosecutions ............................................................. 141
136........ Prosecution in accordance with practice rules ................................ 142
137........ State Court practice ........................................................................ 142
138........ Commencement of prosecutions .................................................... 142
139........ Information etc. to be valid etc. if in words of Act ........................ 142
140........ No objections for informality ......................................................... 142
141........ Conviction not to be quashed ......................................................... 143
142........ Protection to witnesses .................................................................. 143
143........ Defendant a competent witness ..................................................... 143
144........ Averment of prosecution sufficient ................................................ 143
145........ Proof of proclamations etc. ............................................................ 144
145A..... Conduct by directors, servants or agents ....................................... 144
146........ Minimum penalties ......................................................................... 145
148........ Collector may levy on goods in his or her possession ................... 146
150........ Imprisonment not to release penalty .............................................. 146
151........ Conviction to operate as a condemnation ....................................... 146
152........ Parties may recover costs ............................................................... 146
153........ Application of penalties ................................................................. 146
Part XII--Disputes as to duty 147
154........ Deposit of duty .............................................................................. 147
Part XIV--Miscellaneous 148
159........ Protection of confidentiality of information ................................... 148
159A..... Jurisdiction of courts ...................................................................... 151
160........ Alteration of agreements where duty altered .................................. 152
160A..... Ship's stores and aircraft's stores .................................................. 152
160B..... Notification of proposals when House of Representatives not sitting 153
162........ Rebate ............................................................................................. 154
162B..... Sale by Collector ............................................................................. 154
162C..... Review of decisions ........................................................................ 155
Part XV--Regulations and by‑laws 157
163A..... Interpretation .................................................................................. 157
164........ Regulations ..................................................................................... 157
164A..... Effect of regulations relating to condensate .................................... 158
165........ CEO may make by‑laws ................................................................. 158
165A..... By‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years 158
166........ By‑laws specifying goods .............................................................. 162
167........ By‑laws for purposes of repealed items ........................................ 162
168........ Publication of by‑laws .................................................................... 162
169........ Retrospective by‑laws not to increase duty ................................... 163
170........ By‑laws for purposes of proposals ............................................... 163
Schedules 164
Schedule I--Australia 164
Notes 165
An Act relating to Excise
Note 1 The Excise Act 1901 as shown in this
compilation comprises Act No. 9, 1901
amended as indicated in the Tables below. For application, saving or transitional provisions made by the
Corporations (Repeals, Consequentials and Transitionals) Act 2001, see
Act No. 55, 2001. All relevant information pertaining to application, saving or
transitional provisions prior to 30 June 1997 is not included in this
compilation. For subsequent information see
Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
9, 1901 |
5 Oct 1901 |
7 Oct 1901 (see Gazette 1901, p. 167) |
|
|
|
Excise Act 1918 |
26, 1918 |
7 Nov 1918 |
7 Nov 1918 |
-- |
|
Excise Act 1923 |
8, 1923 |
11 Aug 1923 |
11 Aug 1923 |
-- |
|
Excise Act 1934 |
44, 1934 |
4 Aug 1934 |
4 Aug 1934 |
-- |
|
Excise Act 1942 |
16, 1942 |
18 May 1942 |
18 May 1942 |
-- |
|
Excise Act 1947 |
88, 1947 |
11 Dec 1947 |
8 Jan 1948 |
-- |
|
Excise Act 1949 |
46, 1949 |
27 Oct 1949 |
1 Apr 1950 (see s. 2 and Gazette 1950, p. 723) |
S. 3(2) |
|
Excise Act 1952 |
55, 1952 |
30 Sept 1952 |
28 Oct 1952 |
-- |
|
Excise Act 1957 |
10, 1957 |
24 Apr 1957 |
24 Apr 1957 |
-- |
|
Excise Act 1958 |
49, 1958 |
30 Sept 1958 |
Ss. 3 and 5: 17 Sept 1959 (see Gazette 1959, p.
3278) |
Ss. 8(2) and 9 |
|
Excise Act 1962 |
37, 1962 |
28 May 1962 |
28 May 1962 |
S. 7 |
|
Excise Act 1963 |
49, 1963 |
16 Oct 1963 |
16 Oct 1963 |
-- |
|
Excise Act 1965 |
139, 1965 |
18 Dec 1965 |
14 Feb 1966 |
-- |
|
Statute Law Revision (Decimal Currency) Act 1966 |
93, 1966 |
29 Oct 1966 |
1 Dec 1966 |
-- |
|
Excise Act 1968 |
15, 1968 |
16 May 1968 |
13 June 1968 |
-- |
|
Excise Act (No. 2) 1968 |
105, 1968 |
2 Dec 1968 |
Ss. 1, 2, 25 and 41: Royal Assent |
S. 41 |
|
Excise Act 1972 |
23, 1972 |
17 May 1972 |
1 July 1972 |
-- |
|
Excise Act 1973 |
24, 1973 |
18 Apr 1973 |
18 Apr 1973 |
-- |
|
Excise Act (No. 2) 1973 |
145, 1973 |
22 Nov 1973 |
22 Aug 1973 |
-- |
|
Statute Law Revision Act 1973 |
216, 1973 |
19 Dec 1973 |
31 Dec 1973 |
Ss. 9(1) and 10 |
|
Excise Act 1974 |
29, 1974 |
1 Aug 1974 |
1 Aug 1974 |
-- |
|
91, 1976 |
20 Sept 1976 |
S. 3: (a) |
S. 4 |
|
|
36, 1978 |
12 June 1978 |
12 June 1978 |
S. 8 |
|
|
Excise Amendment Act 1978 |
110, 1978 |
21 Sept 1978 |
16 Aug 1978 |
S. 4 |
|
Excise Amendment Act 1979 |
11, 1979 |
13 Mar 1979 |
1 Feb 1980 (see Gazette 1979, No. S268) |
-- |
|
19, 1979 |
28 Mar 1979 |
Parts II-XVII |
S. 124 |
|
|
50, 1979 |
14 June 1979 |
14 June 1979 |
-- |
|
|
Australian Federal Police (Consequential Amendments) Act 1979 |
155, 1979 |
28 Nov 1979 |
19 Oct 1979 (see s. 2 and Gazette 1979, No. S206) |
-- |
|
165, 1979 |
29 Nov 1979 |
1 Mar 1982 (see Gazette 1982, No. S36) |
-- |
|
|
42, 1980 |
23 May 1980 |
23 May 1980 |
S. 3(2) |
|
|
Australian Federal Police (Consequential Amendments) Act 1980 |
70, 1980 |
28 May 1980 |
28 May 1980 |
-- |
|
61, 1981 |
12 June 1981 |
Ss. 54, 55 and 115: Royal Assent (b) |
S. 55(2) |
|
|
65, 1981 |
12 June 1981 |
10 July 1981 |
S. 2(2) and (3) |
|
|
Off‑shore Installations (Miscellaneous Amendments) Act 1982 |
51, 1982 |
16 June 1982 |
Ss. 12, 13, 22 and Part III (ss. 26-28): 21 Dec 1983 (see s. 2(2) and Gazette 1983, No. S332) |
-- |
|
80, 1982 |
22 Sept 1982 |
Part LXXVII (s. 280): Royal Assent (c) |
S. 280(2) and (3) |
|
|
81, 1982 |
23 Sept 1982 |
Ss. 72 and 73: 26 Apr 1983 (see Gazette 1983,
No. S80) (d) |
-- |
|
|
as amended by |
|
|
|
|
|
39, 1983 |
20 June 1983 |
S. 3: (e) |
-- |
|
|
40, 1985 |
30 May 1985 |
Ss. 29 and 31: 1 Apr 1985 (f) |
-- |
|
|
108, 1982 |
5 Nov 1982 |
(g) |
Ss. 11(2) and 22 |
|
|
39, 1983 |
20 June 1983 |
S. 4: 18 July 1983 (h) |
-- |
|
|
as amended by |
|
|
|
|
|
91, 1983 |
22 Nov 1983 |
S. 3: (j) |
-- |
|
|
101, 1983 |
23 Nov 1983 |
Ss. 7 and 9: (k) |
S. 9(2) |
|
|
72, 1984 |
25 June 1984 |
S. 3: 23 July 1984 (l) |
S. 5(1) |
|
|
165, 1984 |
25 Oct 1984 |
S. 3: 22 Nov 1984 (m) |
S. 6(2) |
|
|
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 |
39, 1985 |
29 May 1985 |
10 June 1985 (see s. 2 and Gazette 1985, No. S194) |
S. 4 |
|
40, 1985 |
30 May 1985 |
Ss. 32, 33, 37, |
S. 48 (am. by 34, 1986, s. 20) |
|
|
as amended by |
|
|
|
|
|
34, 1986 |
3 June 1986 |
S. 19: Royal Assent (p) |
-- |
|
|
5, 1990 |
17 Jan 1990 |
(see 5, 1990 below) |
-- |
|
|
175, 1985 |
16 Dec 1985 |
S. 16: Royal Assent (q) |
Ss. 19(2) and 20(2) |
|
|
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986 |
10, 1986 |
13 May 1986 |
13 May 1986 |
Ss. 2(2) and 4 |
|
34, 1986 |
3 June 1986 |
Ss. 22 and 24: Royal Assent (r) |
-- |
|
|
149, 1986 |
11 Dec 1986 |
Ss. 5 and 16: 8 Jan 1987 |
S. 12(2) |
|
|
81, 1987 |
5 June 1987 |
Ss. 1 and 2: Royal Assent |
Ss. 3(3) and 16 |
|
|
104, 1987 |
6 Nov 1987 |
Parts I-V (ss. 1-30) and VIII (s. 57): 15 Oct 1987 |
S. 28 |
|
|
Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988 |
99, 1988 |
2 Dec 1988 |
2 Dec 1988 |
-- |
|
23, 1989 |
5 May 1989 |
1 July 1989 |
-- |
|
|
24, 1989 |
5 May 1989 |
Ss. 4, 9, 10 and |
S. 42(2) |
|
|
78, 1989 |
21 June 1989 |
S. 5(1)(c)-(g): 3 Mar 1989 |
Ss. 15(2), 17(2) and 20 |
|
|
5, 1990 |
17 Jan 1990 |
Ss. 1-3 and 25: Royal Assent |
Ss. 26(2), 28(2) and 32(2) |
|
|
111, 1990 |
21 Dec 1990 |
Ss. 1-3, 4(a)-(d), (g), 5, 11, 27, 30, 34(d), (e), 35,
36, 37 (Schedule 2 [in part]), ss. 38, 39 and 47-49: Royal Assent |
S. 42(2) |
|
|
80, 1991 |
26 June 1991 |
1 July 1991 |
Ss. 32 and 37 |
|
|
34, 1992 |
20 May 1992 |
Ss. 1-3, 4(c), (d), 21, 40, 48, 49(c), 51, 52 and 56:
Royal Assent |
-- |
|
|
104, 1992 |
30 June 1992 |
S. 24: 1 July 1992 (s) |
-- |
|
|
113, 1993 |
24 Dec 1993 |
Ss. 1-4, 7 and 9: Royal Assent |
-- |
|
|
as amended by |
|
|
|
|
|
43, 1996 |
25 Oct 1996 |
Schedule 3 (item 13): 24 Dec 1993 (t) |
-- |
|
|
85, 1995 |
1 July 1995 |
Schedule 7 (items 1-5, 12-14) and Schedule 9
(items 69-73), ss. 18 and 20 : Royal Assent (u) |
Ss. 18 and 20 |
|
|
as amended by |
|
|
|
|
|
43, 1996 |
25 Oct 1996 |
Schedule 3 (item 14): 1 July 1995 (v) |
-- |
|
|
87, 1995 |
1 July 1995 |
S. 5 and Schedule 2: Royal Assent (w) |
S. 2(3) (am. by 21, 1996, Sch. 1 [item 4]) |
|
|
as amended by |
|
|
|
|
|
21, 1996 |
28 June 1996 |
1 July 1995 |
-- |
|
|
97, 1997 |
30 June 1997 |
Schedule 2 (items 1-5, 7-13, 15-26, 28): 30 Dec 1997 (x) |
Sch. 2 (items 27, 28) [see Table A] |
|
|
152, 1997 |
24 Oct 1997 |
Schedule 2 (item 735): 1 Jan 1998 (see Gazette 1997, No. GN49) (y) |
-- |
|
|
167, 1997 |
11 Nov 1997 |
31 Jan 1998 (see s. 2 and Gazette 1998, No. GN1) |
Sch. 1 (items 10, 15) [see Table A] |
|
|
8, 1998 |
31 Mar 1998 |
Schedule 1 (items 10, 11): (z) |
-- |
|
|
Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 |
87, 1999 |
8 July 1999 |
1 July 2000 |
-- |
|
as amended by |
|
|
|
|
|
A New Tax System (Indirect Tax and Consequential
Amendments) Act |
177, 1999 |
22 Dec 1999 |
Schedule 6 (item 7): (za) |
-- |
|
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 |
177, 1999 |
22 Dec 1999 |
Schedule 6 (items 8-11): (zb) |
-- |
|
181, 1999 |
22 Dec 1999 |
Schedule 1 (item 2): (zc) |
-- |
|
|
85, 2000 |
30 June 2000 |
1 July 2000 |
-- |
|
|
91, 2000 |
30 June 2000 |
Schedule 4B (items 6-10): (zd) |
-- |
|
|
as amended by |
|
|
|
|
|
156, 2000 |
21 Dec 2000 |
Schedule 7 (item 12): (ze) |
-- |
|
|
Product Stewardship (Oil) (Consequential Amendments) Act 2000 |
105, 2000 |
6 July 2000 |
Schedule 1 (item 1): 6 July 2000 (zf) |
-- |
|
115, 2000 |
7 Sept 2000 |
7 Sept 2000 |
S. 4, Sch. 1 (item 62) and Sch. 2 [see Table A] |
|
|
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 |
125, 2000 |
26 Oct 2000 |
Schedule 2 (item 5): (zg) |
-- |
|
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 |
137, 2000 |
24 Nov 2000 |
Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7,
9-11, 32): Royal Assent |
Sch. 2 (items 418, 419) [see Table A] |
|
as amended by |
|
|
|
|
|
63, 2002 |
3 July 2002 |
Schedule 2 (item 7): (zh) |
-- |
|
|
25, 2001 |
6 Apr 2001 |
Schedule 1 and Schedule 2 (items 1-68,
70-105, 107, 108, 110-123): 4 May 2001 (zi) |
Sch. 2 (items 5, 13, 17, 22, 113, 117) [see Table A] |
|
|
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
Ss. 4-14 and Schedule 3 (items 176-178): 15 July 2001 (see Gazette 2001, No. S285) (zj) |
Ss. 4-14 |
|
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
S. 4 and Schedule 4 (items 12-32): 15 Dec 2001 (zk) |
S. 4 [see Table A] |
|
Fuel Legislation Amendment (Grant and Rebate Schemes) Act 2001 |
165, 2001 |
1 Oct 2001 |
Schedule 1 (items 13-16): 1 Apr 2002 |
-- |
|
46, 2002 |
29 June 2002 |
29 June 2002 |
Sch. 1 (item 10) [see Table A] |
|
|
107, 2002 |
2 Dec 2002 |
Schedule 1: 14 May 2002 (zl) |
-- |
|
|
41, 2003 |
3 June 2003 |
Schedule 3 (item 33): (zm) |
Sch. 3 (item 42) [see Table A] |
|
|
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 |
54, 2003 |
27 June 2003 |
1 July 2003 |
Sch. 4 (item 18) [see Table A] |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (item 245): (zn) |
-- |
|
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 |
122, 2003 |
5 Dec 2003 |
Schedule 2 (items 1-3): Royal Assent |
Sch. 2 (item 3) [see Table A] |
|
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004 |
42, 2004 |
21 Apr 2004 |
Schedule 1 (items 1-3) and Schedule 2
(items 1-3): 18 Sept 2003 (see s. 2(1)) |
-- |
|
Excise and Other Legislation Amendment (Compliance Measures) Act 2004 |
91, 2004 |
29 June 2004 |
S. 4: Royal Assent |
S. 4 [see Table A] |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 |
-- |
|
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 |
74, 2006 |
26 June 2006 |
Schedule 1 (items 16-91): 1 July 2006 |
-- |
|
8, 2007 |
15 Mar 2007 |
Schedule 4 (item 13): Royal Assent |
-- |
|
|
108, 2008 |
18 Oct 2008 |
Schedule 1 (items 1-3, 13(1), 14, 15): 18 Oct 2008 |
Sch. 1 (items 13(1), 14, 15) [see Table A] |
|
|
Customs Legislation Amendment (Name Change) Act 2009 |
33, 2009 |
22 May 2009 |
Schedule 2 (items 31-33): 23 May 2009 |
-- |
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
Schedule 5 (items 1-11): Royal Assent |
-- |
(a) The Excise Act 1901 was amended by section 3 only of the Administrative Changes (Consequential Provisions) Act 1976, subsection 2(7) of which provides as follows:
(7) The amendments of each other Act specified in the Schedule made by this Act shall be deemed to have come into operation on 22 December 1975.
(b) The Excise Act 1901 was amended by sections 54, 55 and 115 only of the Statute Law Revision Act 1981, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(c) The Excise Act 1901 was amended by Part LXXVII (section 280) only of the Statute Law (Miscellaneous Amendments) Act (No. 2) 1982, subsection 2(1) of which provides as follows:
(1) Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV, LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which this Act receives the Royal Assent.
(d) The Excise Act 1901 was amended by sections 72-76 only of the Customs and Excise Amendment Act 1982, subsection 2(2) of which provides as follows:
(2) The remaining provisions of this Act shall come into operation on such date as is, or on such respective dates as are, fixed by Proclamation.
(e) The Customs and Excise Amendment Act 1982 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(5)(b) of which provides as follows:
(5) The amendments of the Customs and Excise Amendment Act 1982 made by this Act shall come into operation, or shall be deemed to have come into operation, as the case requires:
(b) in the case of the amendment of section 76 of that Act--on the commencement of the section.
Section 76 commenced on 2 December 1985 (see Gazette 1985, No. S490).
(f) The Customs and Excise Amendment Act 1982 was amended by sections 29-31 only of the Customs and Excise Legislation Amendment Act 1985, subsections 2(8) and (9) of which provide as follows:
(8) Sections 29 and 31 of the Principal Act shall be deemed to have come into operation on 1 April 1985.
(9) Section 30 shall come into operation on the day on which section 74 of the Customs and Excise Amendment Act 1982 comes into operation.
(g) Section 2 of the Diesel Fuel Taxes Legislation Amendment Act 1982 provides as follows:
2 This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.
(h) The Excise Act 1901 was amended by section 4 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(j) The Statute Law (Miscellaneous Provisions) Act (No. 1) 1983 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1983, subsection 2(13)(b) of which provides as follows:
(13) The amendments of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1983 made by this Act shall:
(b) in the case of the amendment of Schedule 2, be deemed to have come into operation on 18 July 1983.
(k) The Excise Act 1901 was amended by sections 7-12 only of the Customs and Excise Amendment Act 1983, subsections 2(1), (2) and (5) of which provide as follows:
(1) Subject to this section, this Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 23 August 1983.
(2) Sections 8 and 11 shall come into operation on the day on which this Act receives the Royal Assent.
(5) Sections 10 and 12 shall come into operation, or shall be deemed to have come into operation, immediately after the commencement of section 4 of the Excise Tariff Amendment Act (No. 2) 1983.
(l) The Excise Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(m) The Excise Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 2) 1984, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(n) The Excise Act 1901 was amended by sections 32-48 only of the Customs and Excise Legislation Amendment Act 1985 subsections 2(1), (3), (10) and (11) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(3) Sections 4, 7, 9, 10, 11, 12, 34, 35, 36 and 44 shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation.
(10) Section 38 shall be deemed to have come into operation on the commencement of section 9 of the Excise Tariff Amendment Act 1985.
(11) Sections 45 and 46 shall be deemed to have come into operation immediately after the amendments of the Excise Act 1901 made by the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984 came into operation.
Sections 34, 36 and 44 of the Customs and Excise Legislation Amendment Act 1985 were repealed by the Customs and Excise Legislation Amendment Act (No. 4) 1989 before they came into operation.
(p) The Customs and Excise Legislation Amendment Act 1985 was amended by sections 19-21 only of the Customs and Excise Legislation Amendment Act 1986, subsections 2(1) and (4) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(4) Sections 20 and 21 shall be deemed to have come into operation on the commencement of section 47 of the Customs and Excise Legislation Amendment Act 1985.
(q) The Excise Act 1901 was amended by sections 16-21 only of the Customs and Excise Legislation Amendment Act (No. 2) 1985, subsections 2(1), (2), (5) and (7) of which provide as follows:
(1) Sections 1, 2, 3, 8 and 16 shall come into operation on the day on which this Act receives the Royal Assent.
(2) Sections 4, 7, 12, 18 and 21 shall come into operation on a day to be fixed by Proclamation.
(5) Sections 9, 10, 19 and 20 shall be deemed to have come into operation on 1 November 1985.
(7) Section 17 shall come into operation on the day on which section 75 of the Customs and Excise Amendment Act 1982 comes into operation.
(r) The Excise Act 1901 was amended by sections 22-24 only of the Customs and Excise Legislation Amendment Act 1986, subsections 2(1) and (5) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(5) Section 23 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the commencement of section 36 of the Customs and Excise Legislation Amendment Act 1985.
Section 36 of the Customs and Excise Legislation Amendment Act 1985 was repealed by the Customs and Excise Legislation Amendment Act (No. 4) 1989 before it came into operation.
(s) The Excise Act 1901 was amended by section 24 only of the Territories Law Reform Act 1992, subsection 2(3) of which provides as follows:
(3) The remaining provisions of this Act commence on 1 July 1992.
(t) The Customs and Excise Legislation Amendment Act 1993 was amended by Schedule 3 (item 13) only of the Statute Law Revision Act 1996, subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(u) The Excise Act 1901 was amended by
Schedule 7 (items 1-14) and Schedule 9 (items
69-73) only of the Customs, Excise and Bounty Legislation Amendment Act 1995,
subsections 2(1) and (5) of which provide as follows:
(1) Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent.
(5) Schedules 2 and 3, items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4, Schedule 6, items 6 to 11 of Schedule 7 and Schedules 8 and 10 commence on 1 July 1995.
(v) The Customs, Excise and Bounty Legislation Amendment Act 1995 was amended by Schedule 3 (item 14) only of the Statute Law Revision Act 1996, subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(w) The Excise Act 1901 was amended by Schedule 2 only of the Customs and Excise Legislation Amendment Act 1995, subsections 2(1) and (3) of which provide as follows:
(1) Sections 1 to 5 commence on the day on which this Act receives the Royal Assent.
(3) Items 1, 1A, 3, 3A, 4, 5, 6 (insofar as that item refers to sand, sandstone, soil, slate, clay (other than bentonite and kaolin), basalt, granite, gravel and limestone (other than agricultural use limestone)) and items 8, 9, 12 and 13 of Schedule 1, and Schedule 2, commence on the day on which this Act receives the Royal Assent.
(x) The Excise Act 1901 was amended by Schedule 2 (items 1-26) only of the Customs and Excise Legislation Amendment Act (No. 1) 1997, subsections 2(2) and (5) of which provide as follows:
(2) The items of Schedule 1 (other than item 27) and Schedule 2 (other than item 14) commence on a day or days to be fixed by Proclamation.
(5) Item 14 of Schedule 2 commences immediately after the commencement of item 13 of that Schedule under subsection (2) or (3).
Item 13 commenced on 31 December 1997.
(y) The Excise Act 1901 was amended by Schedule 2 (item 735) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.
(z) The Excise Act 1901 was amended by Schedule 1 (items 10 and 11) only of the Customs and Excise Legislation Amendment Act (No. 1) 1998, subsections 2(4) and (5) of which provide as follows:
(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.
Items 10 and 15 commenced on 30 December 1997.
(za) The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 was amended by Schedule 6 (item 7) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(8) of which provides as follows:
(8) Schedule 6 commences immediately after the commencement of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.
The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 came into operation on 1 July 2000.
(zb) The Excise Act 1901 was amended by Schedule 6 (items 8-11) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(8) of which provides as follows:
(8) Schedule 6 commences immediately after the commencement of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.
The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 came into operation on 1 July 2000.
(zc) The Excise Act 1901 was amended by Schedule 1 (item 2) only of the Taxation Laws Amendment Act (No. 9) 1999, section 2 of which provides as follows:
2 This Act commences, or is taken to have commenced, immediately after the commencement of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.
The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 came into operation on 1 July 2000.
(zd) The Excise Act 1901 was amended by Schedule 4B (items 6-10) only of the A New Tax System (Tax Administration) Act (No. 2) 2000, subsection 3(5A) of which provides as follows:
(5A) Schedule 4B commences, or is taken to have commenced, immediately after the commencement of the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.
The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 came into operation on 1 July 2000.
(ze) The A New Tax System (Tax Administration) Act (No. 2) 2000 was amended by Schedule 7 (item 12) only of the Taxation Laws Amendment Act (No. 8) 2000, subsection 2(6) of which provides as follows:
(6) Items 11 and 12 of Schedule 7 are taken to have commenced immediately after the commencement of Schedule 4B to the A New Tax System (Tax Administration) Act (No. 2) 2000.
Schedule 4B commenced on 1 July 2000.
(zf) The Excise Act 1901 was amended by Schedule 1 (item 1) only of the Product Stewardship (Oil) (Consequential Amendments) Act 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, on the commencement of Part 1 of the Product Stewardship (Oil) Act 2000.
(zg) Subsection 2(2) of the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 provides as follows:
(2) Item 5 of Schedule 2 commences immediately after the commencement of the other items of that Schedule.
The other items of the that Schedule commenced on 26 October 2000.
(zh) Subsection 2(1) (item 36) of the Statute Law Revision Act 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
36. Schedule 2, item 7 |
Immediately after the time specified in the Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 for the commencement of item 185 of Schedule 2 to that Act |
Item 185 of Schedule 2 commenced on 24 May 2001 |
(zi) The Excise Act 1901 was amended by Schedules 1 and 2 only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, subsections 2(1)(b) and (2)(a) of which provide as follows:
(1) Subject to this section, this Act commences on the earlier of:
(b) 28 days after the day on which this Act receives the Royal Assent.
(2) Items 69, 106 and 109 of Schedule 2, items 83 and 103 of Schedule 3, item 53 of Schedule 4, item 26 of Schedule 5 and item 22 of Schedule 6 commence:
(a) if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)--immediately after the commencement of those Parts;
The Administrative Review Tribunal Bill has not been enacted. Therefore these amendments do not commence.
(zj) The Excise Act 1901 was amended by Schedule 3 (items 176-178) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:
(3) Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.
(zk) The Excise Act 1901 was amended by Schedule 4 (items 12-32) only of the Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day mentioned in subsection 2.2(2) of the Criminal Code.
(zl) Subsection 2(1) (item 2) of the Excise Laws Amendment Act (No. 1) 2002 provides as follows:
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
7.30 pm (by legal time in the Australian Capital Territory ) on 14 May 2002 |
14 May 2002 |
(zm) Subsection 2(1) (item 22) of the Crimes Legislation Enhancement Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
22. Schedule 3, item 33 |
Immediately after the commencement of item 1 of Schedule 1 to the Taxation Laws Amendment (Excise Arrangements) Act 2001 |
4 May 2001 |
(zn) Subsection 2(1) (item 7) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
7. Schedule 10, item 245 |
Immediately after the commencement of the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003. |
1 July 2003 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part I |
|
|
S. 3...................................... |
rs. No. 49, 1958 |
|
|
am. No. 37, 1962; No. 105, 1968 |
|
|
rep. No. 216, 1973 |
|
S. 4...................................... |
am. No. 26, 1918; No. 16, 1942; No. 10, 1957; No. 49, 1958; No. 49, 1963; Nos. 15 and 105, 1968; No. 216, 1973; No. 29, 1974; No. 91, 1976; No. 155, 1979; Nos. 42 and 70, 1980; Nos. 80 and 81, 1982; No. 39, 1983; No. 72, 1984; No. 39, 1985; No. 10, 1986; Nos. 23, 24 and 78, 1989; Nos. 5 and 111, 1990; No. 104, 1992; No. 113, 1993; No. 85, 1995; Nos. 97 and 167, 1997; No. 87, 1999; Nos. 85 and 115, 2000; No. 25, 2001; No. 54, 2003; No. 74, 2006; Nos. 33 and 88, 2009 |
|
S. 4AAA.............................. |
ad. No. 113, 1993 |
|
S. 4AA................................ |
ad. No. 5, 1990 |
|
|
am. No. 85, 1995 |
|
|
rep. No. 25, 2001 |
|
S. 4A................................... |
ad. No. 104, 1987 |
|
S. 5...................................... |
am. No. 216, 1973 |
|
S. 5A................................... |
ad. No. 105, 1968 |
|
|
rep. No. 115, 2000 |
|
S. 6...................................... |
am. No. 8, 1923 |
|
|
rs. No. 105, 1968 |
|
S. 6A................................... |
ad. No. 115, 2000 |
|
S. 6B................................... |
ad. No. 146, 2001 |
|
Part II |
|
|
S. 7...................................... |
rs. No. 39, 1985 |
|
|
am. No. 85, 1995; No. 25, 2001 |
|
S. 8...................................... |
am. No. 51, 1982 |
|
|
rs. No. 39, 1985 |
|
|
am. No. 5, 1990; No. 25, 2001 |
|
Ss. 9-11.............................. |
rep. No. 39, 1985 |
|
S. 12.................................... |
am. No. 88, 1947; No. 15, 1968; No. 39, 1983 |
|
|
rep. No. 39, 1985 |
|
S. 12A................................. |
ad. No. 15, 1968 |
|
|
am. No. 216, 1973; No. 29, 1974; No. 39, 1983 |
|
|
rep. No. 25, 2001 |
|
S. 13.................................... |
rep. No. 25, 2001 |
|
S. 14.................................... |
rep. No. 115, 2000 |
|
S. 15.................................... |
rs. No. 16, 1942 |
|
|
am. No. 49, 1963; No. 39, 1983; No. 115, 2000; No. 42, 2004; No. 58, 2006 |
|
S. 16.................................... |
am. No. 25, 2001 |
|
Note to s. 16........................ |
ad. No. 25, 2001 |
|
|
am. No. 91, 2004 |
|
S. 17.................................... |
rs. No. 26, 1918; No. 10, 1957 |
|
|
am. No. 39, 1983 |
|
S. 18.................................... |
am. No. 85, 1995 |
|
S. 19.................................... |
am. No. 39, 1983; No. 85, 1995; No. 25, 2001 |
|
S. 20.................................... |
am. No. 115, 2000 |
|
Heading to s. 21.................. |
am. No. 25, 2001 |
|
S. 21.................................... |
am. No. 39, 1983; No. 25, 2001 |
|
Heading to s. 22.................. |
am. No. 25, 2001 |
|
S. 22.................................... |
am. No. 25, 2001 |
|
S. 23.................................... |
rep. No. 115, 2000 |
|
S. 24.................................... |
am. No. 165, 1984; No. 85, 2000; No. 25, 2001 |
|
|
rs. No. 74, 2006 |
|
|
am. No. 33, 2009 |
|
Part III |
|
|
Part III .................................. |
rs. No. 115, 2000 |
|
Division 1 |
|
|
S. 25.................................... |
am. No. 26, 1918; No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
S. 26.................................... |
am. No. 105, 1968; No. 39, 1983 |
|
|
rs. No. 115, 2000 |
|
S. 27.................................... |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
Division 2 |
|
|
S. 28.................................... |
am. No. 29, 1974 |
|
|
rs. No. 115, 2000 |
|
Ss. 29, 30............................ |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
S. 31.................................... |
rs. No. 115, 2000 |
|
S. 32.................................... |
rs. No. 55, 1952 |
|
|
am. No. 105, 1968; No. 39, 1983 |
|
|
rs. No. 115, 2000 |
|
|
rep. No. 74, 2006 |
|
Division 3 |
|
|
S. 33.................................... |
rs. No. 55, 1952 |
|
|
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
S. 34.................................... |
rs. No. 115, 2000 |
|
S. 35.................................... |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
S. 36.................................... |
rep. No. 26, 1918 |
|
|
ad. No. 115, 2000 |
|
S. 37.................................... |
rs. No. 26, 1918 |
|
|
am. No. 29, 1974 |
|
|
rs. No. 115, 2000 |
|
|
rep. No. 74, 2006 |
|
S. 38.................................... |
rep. No. 115, 2000 |
|
Part IV |
|
|
Part IV ................................ |
ad. No. 115, 2000 |
|
Division 1 |
|
|
S. 39.................................... |
am. No. 26, 1918; No. 10, 1957 |
|
|
rs. No. 115, 2000 |
|
Division 2 |
|
|
Ss. 39A, 39B....................... |
ad. No. 115, 2000 |
|
|
am. No. 74, 2006 |
|
S. 39C................................. |
ad. No. 115, 2000 |
|
|
am. No. 55, 2001; No. 74, 2006; No. 8, 2007 |
|
Division 3 |
|
|
S. 39D................................. |
ad. No. 115, 2000 |
|
|
am. No. 55, 2001; No. 42, 2004 |
|
S. 39DA............................... |
ad. No. 42, 2004 |
|
S. 39E.................................. |
ad. No. 115, 2000 |
|
|
rs. No 74, 2006 |
|
Heading to s. 39F................ |
am. No. 74, 2006 |
|
S. 39F.................................. |
ad. No. 115, 2000 |
|
|
am. No 74, 2006 |
|
Division 4 |
|
|
Ss. 39G-39I........................ |
ad. No. 115, 2000 |
|
|
am. No 74, 2006 |
|
S. 39J.................................. |
ad. No. 115, 2000 |
|
S. 39K................................. |
ad. No. 115, 2000 |
|
|
am. No 74, 2006 |
|
S. 39L.................................. |
ad. No. 115, 2000 |
|
Division 5 |
|
|
Ss. 39M, 39N....................... |
ad. No. 115, 2000 |
|
Division 6 |
|
|
Ss. 39O-39R....................... |
ad. No. 115, 2000 |
|
S. 40.................................... |
rep. No. 115, 2000 |
|
S. 41.................................... |
rs. No. 26, 1918 |
|
|
am. No. 10, 1957 |
|
|
rep. No. 115, 2000 |
|
S. 42.................................... |
rs. No. 26, 1918 |
|
|
am. No. 88, 1947; No. 29, 1974; No. 39, 1983 |
|
|
rep. No. 115, 2000 |
|
S. 43.................................... |
am. No. 10, 1986; No. 85, 1995 |
|
|
rep. No. 115, 2000 |
|
Part IVA |
|
|
Part IVA............................... |
ad. No. 115, 2000 |
|
Heading to s. 44.................. |
am. No. 91, 2004 |
|
S. 44.................................... |
am. No. 10, 1986; No. 85, 1995 |
|
|
rs. No. 115, 2000 |
|
|
am. No. 91, 2004 |
|
S. 45.................................... |
am. No. 93, 1966; No. 23, 1972; No. 39, 1983; No. 40, 1985 |
|
|
rep. No. 115, 2000 |
|
Part V |
|
|
S. 47.................................... |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985; No. 115, 2000; No. 25, 2001 |
|
|
rep. No. 74, 2006 |
|
S. 48.................................... |
am. No. 115, 2000 |
|
|
rep. No. 74, 2006 |
|
S. 49.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 115, 2000; No. 25, 2001 |
|
Heading to s. 50.................. |
am. No. 74, 2006 |
|
S. 50.................................... |
am. No. 93, 1966 |
|
|
rs. No. 105, 1968 |
|
|
am. No. 39, 1983; No. 40, 1985; No. 85, 1995; No. 115, 2000; No. 74, 2006 |
|
Note to s. 50(1)................... |
ad. No. 115, 2000 |
|
S. 51.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 115, 2000; Nos. 25 and 146, 2001 |
|
S. 52.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 115, 2000; No. 25, 2001 |
|
S. 53.................................... |
am. No. 105, 1968; No. 115, 2000 |
|
Part VI |
|
|
S. 54.................................... |
rs. No. 55, 1952 |
|
|
am. No. 113, 1993; No. 115, 2000; No. 74, 2006 |
|
Note to s. 54(1)................... |
ad. No. 74, 2006 |
|
S. 54A................................. |
ad. No. 24, 1989 |
|
S. 55.................................... |
am. No. 105, 1968 |
|
S. 56.................................... |
am. No. 93, 1966 |
|
|
rep. No. 105, 1968 |
|
S. 57.................................... |
am. No. 105, 1968 |
|
|
rep. No. 74, 2006 |
|
S. 58.................................... |
am. No. 26, 1918; No. 88, 1947; No. 105, 1968; No. 149, 1986; No. 24, 1989; Nos. 5 and 111, 1990; No. 80, 1991; No. 85, 1995; Nos. 85 and 115, 2000; No. 25, 2001; No. 74, 2006; No. 108, 2008 |
|
S. 58A................................. |
ad. No. 11, 1979 |
|
|
am. No. 39, 1985; No. 40, 1985 (as am. by No. 34, 1986) |
|
|
rep. No. 111, 1990 |
|
S. 58B................................. |
ad. No. 11, 1979 |
|
|
am. No. 40, 1985; No. 81, 1982 (as am. by No. 40, 1985) |
|
|
rep. No. 111, 1990 |
|
S. 59.................................... |
rs. No. 55, 1952 |
|
|
am. No. 105, 1968; No. 29, 1974; No. 39, 1983 (as am. by No. 91, 1983); No. 111, 1990 |
|
|
rs. No. 34, 1992 |
|
|
am. No. 74, 2006 |
|
S. 59A................................. |
ad. No. 29, 1974 |
|
|
am. No. 39, 1983; No. 10, 1986; No. 85, 1995; No. 115, 2000; No. 25, 2001 |
|
S. 59AA.............................. |
ad. No. 74, 2006 |
|
S. 59B................................. |
ad. No. 29, 1974 |
|
|
am. No. 10, 1986; No. 85, 1995; No. 115, 2000; No. 74, 2006 |
|
S. 59C................................. |
ad. No. 29, 1974 |
|
|
am. No. 10, 1986; No. 85, 1995; No. 115, 2000 |
|
S. 59D................................. |
ad. No. 29, 1974 |
|
|
rep. No. 61, 1981 |
|
S. 60.................................... |
am. No. 26, 1918 |
|
|
rs. No. 55, 1952 |
|
|
am. No. 10, 1957; No. 105, 1968; No. 29, 1974; No. 65, 1981; No. 39, 1983; No. 115, 2000; No. 25, 2001; No. 91, 2004; No. 74, 2006 |
|
Notes to s. 60(1), (1A)-(1C)........................................ |
ad. No. 74, 2006 |
|
Heading to s. 61.................. |
rs. No. 25, 2001 |
|
S. 61.................................... |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 111, 1990; No. 115, 2000; No. 25, 2001 |
|
S. 61AA.............................. |
ad. No. 111, 1990 |
|
|
am. No. 25, 2001 |
|
S. 61AB............................... |
ad. No. 111, 1990 |
|
|
am. No. 25, 2001 |
|
|
rep. No. 91, 2004 |
|
Note to s. 61AB................... |
ad. No. 25, 2001 |
|
|
rep. No. 91, 2004 |
|
Heading to s. 61A............... |
rs. No. 25, 2001 |
|
S. 61A................................. |
ad. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 39, 1983; No. 40, 1985; No. 115, 2000; No. 25, 2001; No. 91, 2004; No. 74, 2006 |
|
S. 61B................................. |
ad. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 39, 1983; No. 115, 2000; No. 25, 2001 |
|
S. 61C................................. |
ad. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 39, 1983; No. 40, 1985; No. 149, 1986; No. 111, 1990; No. 115, 2000; No. 25, 2001 |
|
S. 61D................................. |
ad. No. 81, 1982 |
|
|
am. No. 175, 1985; No. 111, 1990; No. 85, 1995; No. 115, 2000; Nos. 25 and 146, 2001 |
|
Note to s. 61D(11)............... |
ad. No. 25, 2001 |
|
S. 61E.................................. |
ad. No. 175, 1985 |
|
|
am. Nos. 25 and 146, 2001; No. 33, 2009 |
|
Note to s. 61E(10)............... |
ad. No. 25, 2001 |
|
S. 62.................................... |
am. No. 115, 2000 |
|
S. 64.................................... |
rep. No. 26, 1918 |
|
|
ad. No. 105, 1968 |
|
|
am. No. 25, 2001 |
|
S. 65.................................... |
rep. No. 26, 1918 |
|
|
ad. No. 74, 2006 |
|
S. 66.................................... |
rep. No. 26, 1918 |
|
Part VII |
|
|
S. 67.................................... |
am. No. 115, 2000 |
|
|
rep. No. 74, 2006 |
|
S. 68.................................... |
am. No. 115, 2000 |
|
S. 69.................................... |
rep. No. 74, 2006 |
|
S. 70.................................... |
rs. No. 88, 1947 |
|
|
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 115, 2000; Nos. 25 and 146, 2001 |
|
|
rep. No. 74, 2006 |
|
Ss. 71, 72............................ |
rep. No. 88, 1947 |
|
Ss. 73, 74............................ |
rep. No. 37, 1962 |
|
S. 75.................................... |
rs. No. 46, 1949 |
|
|
am. No. 105, 1968; No. 74, 2006 |
|
S. 76.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 115, 2000; Nos. 25 and 146, 2001 |
|
S. 77.................................... |
am. No. 23, 1972; No. 39, 1983 |
|
S. 77AA.............................. |
ad. No. 74, 2006 |
|
Part VIIA |
|
|
Heading to Part VIIA............ |
rs. No. 107, 2002 |
|
Part VIIA ............................. |
ad. No. 105, 1968 |
|
S. 77A................................. |
ad. No. 105, 1968 |
|
|
am. No. 23, 1972; No. 39, 1983; No. 24, 1989; No. 113, 1993; No. 107, 2002; No. 74, 2006 |
|
S. 77B................................. |
ad. No. 105, 1968 |
|
|
am. No. 23, 1972; No. 145, 1973; No. 39, 1983 |
|
|
rs. No. 24, 1989 |
|
|
am. No. 85, 1995; No. 25, 2001 |
|
|
rep. No. 74, 2006 |
|
S. 77C................................. |
ad. No. 105, 1968 |
|
|
rs. No. 23, 1972 |
|
|
am. No. 39, 1983; No. 40, 1985; No. 24, 1989; No. 25, 2001 |
|
|
rep. No. 74, 2006 |
|
S. 77D................................. |
ad. No. 105, 1968 |
|
|
am. No. 24, 1989 |
|
S. 77E.................................. |
ad. No. 105, 1968 |
|
|
am. No. 39, 1983; No. 40, 1985; No. 25, 2001 |
|
S. 77F.................................. |
ad. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 39, 1983; No. 24, 1989; No. 115, 2000 |
|
S. 77FA............................... |
ad. No. 107, 2002 |
|
S. 77FB............................... |
ad. No. 107, 2002 |
|
|
rep. No. 74, 2006 |
|
S. 77FC............................... |
ad. No 74, 2006 |
|
Part VIIAA |
|
|
Part VIIAA........................... |
ad. No. 74, 2006 |
|
Ss. 77FD-77FL................... |
ad. No 74, 2006 |
|
Part VIIB |
|
|
Heading to Part VIIB............ |
rs. No. 74, 2006 |
|
Part VIIB ............................. |
ad. No. 105, 1968 |
|
|
rep. No. 165, 1979 |
|
|
ad. No. 113, 1993 |
|
S. 77G................................. |
ad. No. 105, 1968 |
|
|
rep. No. 165, 1979 |
|
|
ad. No. 113, 1993 |
|
|
am. No. 167, 1997; Nos. 105 and 125, 2000 |
|
|
rs. No. 74, 2006 |
|
S. 77H................................. |
ad. No. 105, 1968 |
|
|
rep. No. 165, 1979 |
|
|
ad. No. 113, 1993 |
|
|
rs. No. 74, 2006 |
|
S. 77J.................................. |
ad. No. 105, 1968 |
|
|
rep. No. 165, 1979 |
|
|
ad. No. 113, 1993 |
|
|
rs. No. 167, 1997; No. 74, 2006 |
|
S. 77K................................. |
ad. No. 105, 1968 |
|
|
rep. No. 165, 1979 |
|
|
ad. No. 113, 1993 |
|
|
am. No. 167, 1997; No. 74, 2006 |
|
Part VIIC |
|
|
Part VIIC ............................. |
ad. No. 110, 1978 |
|
S. 77L.................................. |
ad. No. 110, 1978 |
|
|
am. No. 50, 1979; No. 65, 1981; No. 39, 1983 |
|
|
rep. No. 101, 1983 |
|
S. 77M................................. |
ad. No. 110, 1978 |
|
|
am. No. 50, 1979; No. 61, 1981; No. 39, 1983 |
|
|
rep. No. 101, 1983 |
|
S. 77N................................. |
ad. No. 110, 1978 |
|
|
am. No. 65, 1981 |
|
|
rep. No. 101, 1983 |
|
S. 77P.................................. |
ad. No. 110, 1978 |
|
|
rep. No. 101, 1983 |
|
Part VIII |
|
|
Heading to Part VIII.............. |
rs. No. 37, 1962 |
|
|
am. No. 108, 1982 |
|
Part VIII ............................... |
rs. No. 49, 1958 |
|
S. 78 ................................... |
rep. No. 26, 1918 |
|
|
ad. No. 37, 1962 |
|
|
am. No. 101, 1983; No. 165, 1984; No. 113, 1993; No. 85, 1995; No. 167, 1997; No. 74, 2006 |
|
S. 78AAAA......................... |
ad. No. 113, 1993 |
|
|
am. No. 85, 1995; No. 167, 1997; No. 125, 2000; No. 25, 2001 |
|
|
rep. No. 74, 2006 |
|
S. 78A................................. |
ad. No. 108, 1982 |
|
|
am. Nos. 39 and 101, 1983; No. 175, 1985; No. 81, 1987; No. 99, 1988; Nos. 24 and 78, 1989; No. 5, 1990; No. 34, 1992; No. 113, 1993; No. 85, 1995; No. 87, 1995 (as am. by No. 21, 1996); No. 97, 1997; Nos. 87, 177 and 181, 1999; Nos. 91 and 115, 2000; No. 165, 2001; No. 46, 2002 |
|
|
rep. No. 54, 2003 |
|
S. 78AA.............................. |
ad. No. 81, 1987 |
|
|
am. No. 34, 1992 |
|
|
rs. No. 97, 1997 |
|
|
am. No. 25, 2001 |
|
|
rep. No. 54, 2003 |
|
S. 78AB............................... |
ad. No. 81, 1987 |
|
|
am. No. 78, 1989; No. 34, 1992 |
|
|
rs. No. 97, 1997 |
|
|
am. No. 8, 1998 |
|
|
rep. No. 54, 2003 |
|
S. 78AC............................... |
ad. No. 97, 1997 |
|
|
am. No. 25, 2001 |
|
|
rep. No. 54, 2003 |
|
S. 78AD............................... |
ad. No. 97, 1997 |
|
|
am. Nos. 25 and 146, 2001; No. 46, 2002 |
|
|
rep. No. 54, 2003 |
|
Note to s. 78AD(14)............ |
ad. No. 25, 2001 |
|
|
rep. No. 54, 2003 |
|
S. 78AE............................... |
ad. No. 97, 1997 |
|
|
am. No. 25, 2001 |
|
|
rep. No. 54, 2003 |
|
S. 78AF............................... |
ad. No. 97, 1997 |
|
|
rep. No. 54, 2003 |
|
S. 78AG.............................. |
am. No. 25,
2001 |
|
S. 78B................................. |
ad. No. 40, 1985 |
|
|
rep. No. 175, 1985 |
|
|
ad. No. 149, 1986 |
|
|
am. No. 99, 1988 |
|
|
rep. No. 80, 1991 |
|
S. 79.................................... |
rs. No. 49, 1958; No. 105, 1968 |
|
S. 80.................................... |
rep. No. 26, 1918 |
|
|
ad. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 65, 1981; No. 108, 1982; No. 78, 1989; No. 85, 1995; No. 97, 1997; No. 115, 2000; No. 54, 2003 |
|
S. 80A................................. |
ad. No. 78, 1989 |
|
|
am. No. 113, 1993; No. 85, 1995; No. 97, 1997 |
|
Renumbered s. 78AG......... |
No. 97, 1997 |
|
S. 80B................................. |
ad. No. 113, 1993 |
|
|
am. No. 167, 1997; No. 125, 2000 |
|
|
rep. No. 54, 2003 |
|
S. 81.................................... |
rep. No. 49, 1958 |
|
|
ad. No. 40, 1985 |
|
Part IX |
|
|
Division 1 |
|
|
Subdivision A |
|
|
Subdiv. A of Div. 1 of.......... |
ad. No. 85, 1995 |
|
S. 82.................................... |
rep. No. 49, 1958 |
|
|
ad. No. 85, 1995 |
|
S. 83.................................... |
rep. No. 49, 1958 |
|
|
ad. No. 85, 1995 |
|
|
rep. No. 25, 2001 |
|
Ss. 84, 85............................ |
rep. No. 49, 1958 |
|
Subdivision B |
|
|
Heading to Subdiv. B of ..... |
ad. No. 85, 1995 |
|
S. 86.................................... |
am. No. 105, 1968; No. 24, 1989; No. 115, 2000 |
|
Heading to s. 87.................. |
am. No. 25, 2001 |
|
S. 87.................................... |
am. No. 105, 1968 |
|
|
rs. No. 85, 1995 |
|
|
am. No. 115, 2000; No. 25, 2001 |
|
S. 87AA.............................. |
ad. No. 115, 2000 |
|
|
am. No. 146, 2001 |
|
S. 87A................................. |
ad. No. 51, 1982 |
|
|
am. No. 104, 1987; No. 115, 2000 |
|
S. 87B................................. |
ad. No. 104, 1987 |
|
Ss. 88, 89............................ |
rep. No. 85, 1995 |
|
S. 90.................................... |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rep. No. 85, 1995 |
|
S. 91.................................... |
am. No. 25, 2001 |
|
S. 92.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 25, 2001 |
|
S. 93.................................... |
rep. No. 85, 1995 |
|
S. 94.................................... |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985 |
|
|
rep. No. 85, 1995 |
|
S. 95.................................... |
am. No. 42, 1980 |
|
|
rep. No. 85, 1995 |
|
Ss. 96, 97............................ |
rep. No. 85, 1995 |
|
S. 98.................................... |
am. No. 39, 1983 |
|
|
rep. No. 85, 1995 |
|
S. 99.................................... |
rep. No. 85, 1995 |
|
Heading to Subdiv. C of ..... |
ad. No. 85, 1995 rep. No. 8, 1998 |
|
S. 99A................................. |
ad. No. 108, 1982 |
|
|
am. No. 39, 1983; No. 5, 1990; No. 34, 1992 |
|
|
rep. No. 97, 1997 |
|
Subdivision D |
|
|
Heading to Subdiv. D of ..... |
ad. No. 85, 1995 |
|
S. 100.................................. |
am. No. 49, 1958; No. 115, 2000; No. 25, 2001 |
|
S. 101.................................. |
rep. No. 49, 1958 |
|
Ss. 102, 103........................ |
am. No. 115, 2000 |
|
S. 104.................................. |
am. No. 34, 1986; No. 115, 2000; No. 25, 2001 |
|
Subdivision E |
|
|
Heading to Subdiv. E of ...... |
ad. No. 85, 1995 |
|
S. 105.................................. |
am. No. 105, 1968; No. 115, 2000 |
|
|
rep. No. 74, 2006 |
|
S. 106.................................. |
am. No. 105, 1968; No. 25, 2001 |
|
S. 107.................................. |
am. No. 93, 1966; No. 39, 1983; No. 40, 1985; No. 25, 2001 |
|
Division 1A |
|
|
Div. 1A of Part IX................. |
ad. No. 25, 2001 |
|
Subdivision A |
|
|
S. 107AA............................ |
ad. No. 25, 2001 |
|
|
am. No. 74, 2006 |
|
S. 107AB............................. |
ad. No. 25, 2001 |
|
Subdivision B |
|
|
Ss. 107BA-107BF.............. |
ad. No. 25, 2001 |
|
Subdivision C |
|
|
Ss. 107CA, 107CB.............. |
ad. No. 25, 2001 |
|
Subdivision D |
|
|
Ss. 107DA-107DC.............. |
ad. No. 25, 2001 |
|
S. 107DD............................. |
ad. No. 25, 2001 |
|
|
am. No. 41, 2003 |
|
Ss. 107DE-107DJ............... |
ad. No. 25, 2001 |
|
Subdivision E |
|
|
Ss. 107EA, 107EB............... |
ad. No. 25, 2001 |
|
Subdivision F |
|
|
Ss. 107FA-107FE............... |
ad. No. 25, 2001 |
|
S. 107FF.............................. |
ad. No. 25, 2001 |
|
|
am. No. 74, 2006 |
|
Ss. 107FG-107FI................ |
ad. No. 25, 2001 |
|
S. 107FJ.............................. |
ad. No. 25, 2001 |
|
|
am. No. 91, 2004 |
|
Ss. 107FK-107FN............... |
ad. No. 25, 2001 |
|
Subdivision G |
|
|
S. 107GA............................ |
ad. No. 25, 2001 |
|
Ss. 107GB-107GD.............. |
ad. No. 91, 2004 |
|
Division 2 |
|
|
S. 109.................................. |
am. No. 216, 1973; No. 19, 1979; No. 115, 2000; No. 25, 2001 |
|
S. 110.................................. |
am. No. 39, 1983; No. 115, 2000 |
|
S. 112.................................. |
am. No. 115, 2000; No. 25, 2001 |
|
S. 113.................................. |
am. No. 39, 1983 |
|
S. 114.................................. |
rs. No. 49, 1963 |
|
|
am. No. 29, 1974; No. 65, 1981; No. 39, 1983 |
|
S. 115.................................. |
am. No. 216, 1973; No. 19, 1979; No. 39, 1983 |
|
Part X |
|
|
S. 116.................................. |
rs. No. 88, 1947 |
|
|
am. No. 105, 1968; Nos. 24 and 216, 1973; No. 39, 1983; No. 115, 2000; No. 25, 2001; No. 91, 2004; No. 74, 2006 |
|
S. 117.................................. |
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rs. No. 115, 2000 |
|
Ss. 117A-117C................... |
ad. No. 115, 2000 |
|
S. 117D............................... |
ad. No. 115, 2000 |
|
|
am. No. 91, 2004 |
|
Ss. 117E-117I..................... |
ad. No. 115, 2000 |
|
S. 118.................................. |
am. No. 39, 1983; No. 40, 1985; Nos. 25 and 146, 2001 |
|
Note to s. 118...................... |
ad. No. 25, 2001 |
|
S. 119.................................. |
rs. No. 88, 1947 |
|
|
am. No. 93, 1966; No. 39, 1983; No. 40, 1985 |
|
|
rep. No. 115, 2000 |
|
S. 120.................................. |
am. No. 26, 1918; No. 93, 1966; No. 105, 1968; No. 24, 1973; No. 108, 1982; No. 39, 1983; No. 40, 1985; No. 24, 1989; Nos. 97 and 167, 1997; Nos. 115, 125 and 137, 2000; Nos. 25 and 146, 2001; No. 54, 2003; No. 74, 2006 |
|
Note to s. 120(2)................. |
ad. No. 25, 2001 |
|
Note to s. 120(6)................. |
rep. No. 146, 2001 |
|
Note to s. 120(7)................. |
rep. No. 146, 2001 |
|
S. 120A............................... |
ad. No. 10, 1957 |
|
|
am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985 |
|
|
rep. No. 115, 2000 |
|
Ss. 121, 122........................ |
am. No. 39, 1983 |
|
|
rep. No. 40, 1985 |
|
S. 123.................................. |
am. No. 93, 1966; No. 39, 1983; No. 115, 2000 |
|
|
rep. No. 137, 2000 |
|
S. 124.................................. |
am. No. 39, 1983; No. 40, 1985; No. 115, 2000; No. 137, 2000 (as am. by No. 63, 2002); Nos. 25 and 146, 2001 |
|
Note to s. 124...................... |
ad. No. 25, 2001 |
|
S. 125.................................. |
am. No. 93, 1966; No. 39, 1983 |
|
|
rep. No. 40, 1985 |
|
Ss. 126, 127........................ |
rep. No. 216, 1973 |
|
S. 127A............................... |
ad. No. 115, 2000 |
|
S. 128A............................... |
ad. No. 34, 1992 |
|
|
am. No. 85, 1995; No. 97, 1997 |
|
|
rep. No. 54, 2003 |
|
S. 129.................................. |
am. No. 39, 1983 |
|
|
rs. No. 40, 1985 |
|
|
rep. No. 115, 2000 |
|
Part XA |
|
|
Part XA................................ |
ad. No. 115, 2000 |
|
Ss. 129A-129F................... |
ad. No. 115, 2000 |
|
S. 130.................................. |
rep. No. 40, 1985 |
|
S. 131.................................. |
am. No. 39, 1983 |
|
|
rep. No. 40, 1985 |
|
S. 132.................................. |
rs. No. 139, 1965 |
|
|
am. No. 29, 1974 |
|
|
rep. No. 40, 1985 |
|
Part XI |
|
|
S. 133.................................. |
rs. No. 25, 2001 |
|
|
am. No. 54, 2003 |
|
S. 134.................................. |
am. No. 26, 1918; No. 93, 1966; No. 216, 1973; No. 19, 1979; No. 39, 1983 |
|
|
rs. No. 40, 1985 |
|
|
am. No. 149, 1986; No. 24, 1989; No. 5, 1990; No. 85, 1995; No. 115, 2000; No. 25, 2001 |
|
Note to s. 134...................... |
ad. No. 25, 2001 |
|
S. 134A............................... |
ad. No. 8, 1923 |
|
|
rep. No. 40, 1985 |
|
|
ad. No. 149, 1986 |
|
|
rep. No. 24, 1989 |
|
S. 135.................................. |
am. No. 93, 1966; No. 216, 1973; No. 19, 1979; No. 39, 1983 |
|
|
rep. No. 40, 1985 |
|
S. 136.................................. |
am. No. 216, 1973; No. 19, 1979; No. 40, 1985 |
|
S. 137.................................. |
am. No. 19, 1979 |
|
S. 138.................................. |
am. No. 39, 1983 |
|
Ss. 139, 140........................ |
am. No. 40, 1985 |
|
S. 142.................................. |
am. No. 10, 1986; No. 85, 1995; No. 115, 2000 |
|
S. 143.................................. |
am. No. 26, 1918 |
|
S. 144.................................. |
rs. No. 26, 1918 |
|
|
am. No. 29, 1974; No. 146, 2001 |
|
S. 145.................................. |
am. No. 85, 1995 |
|
S. 145A............................... |
ad. No. 40, 1985 |
|
S. 147.................................. |
rep. No. 49, 1958 |
|
S. 147A............................... |
ad. No. 44, 1934 |
|
|
rep. No. 49, 1958 |
|
Heading to s. 148................ |
am. No. 115, 2000 |
|
S. 148.................................. |
am. No. 25, 2001 |
|
S. 149.................................. |
rep. No. 49, 1958 |
|
S. 150.................................. |
am. No. 25, 2001 |
|
S. 152.................................. |
rs. No. 49, 1963 |
|
|
am. No. 216, 1973; No. 29, 1974 |
|
S. 153.................................. |
am. No. 10, 1986; No. 85, 1995 |
|
Part XII |
|
|
S. 154.................................. |
am. No. 139, 1965; No. 39, 1983; No. 10, 1986; No. 85, 1995 |
|
Part XIII................................ |
rep. No. 42, 1980 |
|
S. 155.................................. |
am. No. 26, 1918 |
|
|
rep. No. 42, 1980 |
|
S. 156.................................. |
rep. No. 42, 1980 |
|
S. 157.................................. |
am. No. 29, 1974 |
|
|
rep. No. 42, 1980 |
|
S. 158.................................. |
am. No. 93, 1966 |
|
|
rep. No. 42, 1980 |
|
Part XIV |
|
|
S. 159.................................. |
rep. No. 42, 1980 |
|
|
ad. No. 25, 2001 |
|
|
am. Nos. 54 and 122, 2003; Nos. 42 and 91, 2004; No. 74, 2006 |
|
S. 159A............................... |
ad. No. 51, 1982 |
|
S. 160A............................... |
ad. No. 10, 1957 |
|
|
rs. No. 105, 1968 |
|
|
am. No. 29, 1974; No. 39, 1983; No. 149, 1986 |
|
S. 160B............................... |
ad. No. 29, 1974 |
|
|
am. No. 101, 1983; No. 10, 1986; No. 85, 1995 |
|
S. 161.................................. |
rep. No. 25, 2001 |
|
S. 162A............................... |
ad. No. 10, 1957 |
|
|
am. No. 105, 1968; No. 29, 1974; No. 42, 1980; No. 39, 1983 |
|
|
rep. No. 115, 2000 |
|
S. 162B............................... |
ad. No. 10, 1957 |
|
|
am. No. 105, 1968; No. 29, 1974; No. 36, 1978; No. 39, 1983; No. 115, 2000; No. 88, 2009 |
|
S. 162C............................... |
ad. No. 61, 1981 |
|
|
am. No. 108, 1982; No. 81, 1982 (as am. by No. 39, 1983); No. 175, 1985; No. 10, 1986; No. 81, 1987; No. 78, 1989; No. 111, 1990; No. 85, 1995; No. 97, 1997; Nos. 85 and 115, 2000; No. 25, 2001; No. 54, 2003; No. 74, 2006 |
|
S. 163.................................. |
am. No. 26, 1918; No. 25, 2001 |
|
|
rep. No. 74, 2006 |
|
Part XV |
|
|
Heading to Part XV.............. |
ad. No. 72, 1984 |
|
|
rs. No. 25, 2001 |
|
S. 163A............................... |
ad. No. 101, 1983 |
|
|
rs. No. 72, 1984 |
|
|
am. No. 40, 1985; No. 25, 2001 |
|
S. 164.................................. |
am. No. 108, 1982; No. 25, 2001 |
|
Note to s. 164...................... |
ad. No. 25, 2001 |
|
S. 164A............................... |
ad. No. 108, 2008 |
|
Heading to s. 165................ |
am. No. 85, 1995 |
|
S. 165.................................. |
rep. No. 26, 1918 |
|
|
ad. No. 72, 1984 |
|
|
am. Nos. 39 and 40, 1985; No. 85, 1995; No. 167, 1997 |
|
Heading to s. 165A............. |
am. No. 167, 1997 |
|
S. 165A............................... |
ad. No. 85, 1995 |
|
|
am. Nos. 152 and 167, 1997; No. 25, 2001; No. 88, 2009 |
|
Ss. 166, 167........................ |
ad. No. 72, 1984 |
|
|
am. No. 39, 1985; No. 85, 1995 |
|
S. 168.................................. |
ad. No. 72, 1984 |
|
|
am. No. 58, 2006 |
|
S. 169.................................. |
ad. No. 72, 1984 |
|
|
am. No. 85, 1995 (as am. by No. 43, 1996) |
|
S. 170.................................. |
ad. No. 72, 1984 |
|
Schedules |
|
|
Schedule I........................... |
am. No. 29, 1974; No. 25, 2001 |
|
Schedules II, III..................... |
am. No. 15, 1968; No. 29, 1974; No. 85, 1995 |
|
|
rep. No. 115, 2000 |
|
Schedule IV......................... |
am. No. 29, 1974 |
|
|
rep. No. 115, 2000 |
|
Schedule V......................... |
am. No. 15, 1968; No. 29, 1974; No. 85, 1995 |
|
|
rep. No. 115, 2000 |
|
Schedule VI......................... |
rs. No. 26, 1918 |
|
|
rep. No. 115, 2000 |
|
Schedule VII........................ |
am. No. 88, 1947; No. 15, 1968; No. 29, 1974; No. 85, 1995 |
|
|
rep. No. 115, 2000 |
|
Schedules VIII, IX................ |
rs. No. 26, 1918 |
|
|
rep. No. 10, 1957 |
|
Schedule X.......................... |
rep. No. 26, 1918 |
Table A
Application, saving and transitional provisions
Customs and Excise Legislation Amendment Act (No. 1)
1997
(No. 97, 1997)
Schedule 2
27 Application provision for eligibility items
The amendment of the Excise Act 1901 made by item 6 of this Schedule applies only in relation to diesel fuel:
(a) that is purchased before the day on which those items commence and in respect of which an application for diesel fuel rebate is not received under section 78A of that Act before, on, or within 3 months after, that day; or
(b) that is purchased on or after that day.
28 Application provision for modernisation items
The amendments of the Excise Act 1901 made by the items of this Schedule other than item 6 apply only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of that Act on or after the day on which those first‑mentioned items commence (whether the fuel was purchased before or after that day).
Customs and Excise Legislation Amendment Act (No. 2) 1997 (No. 167, 1997)
Schedule 1
10 Transitional provision
If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before the commencement of this Act (pre‑commencement circumstances), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre‑commencement circumstances on and after the commencement of this Act.
15 Application
The amendments to sections 77G, 77J and 80B of the Excise Act 1901 by this Act apply only to blending of petroleum products occurring on or after the commencement of this Act.
Excise Amendment (Compliance Improvement) Act 2000 (No. 115, 2000)
(1) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2) In particular, regulations may be made:
(a) for matters of a transitional, saving or application nature arising from the amendments made by this Act; and
(b) to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and
(c) to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence.
Schedule 1
62 Application of items 60 and 61
The amendments made by items 60 and 61 apply to Excise prosecutions instituted on or after the day on which this item commences, whether or not the prosecutions are in relation to penalties incurred, or goods seized, before, on or after that day.
Schedule 2
1 Definitions
In this Schedule:
new Act means the Excise Act 1901 as amended by this Act.
old Act means the Excise Act 1901 as in force immediately before the commencement of this Act.
2 Declarations under section 5A
(1) A person who is a proprietor of an approved place under section 5A of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a storage licence granted at that time under Part IV of the new Act.
(2) The approved place of which the person is the proprietor is taken, with respect from that time, to be the approved place specified in the storage licence.
3 Regulations under section 14
Regulations made under section 14 of the old Act that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under paragraph 39(2)(f) of the new Act.
4 Registered producers
(1) A person who is registered as a producer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a producer licence granted at that time under Part IV of the new Act.
(2) The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the producer licence.
5 Registered dealers
(1) A person who is registered as a dealer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a dealer licence granted at that time under Part IV of the new Act.
(2) The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the dealer licence.
6 Permissions under section 29
A permission granted under section 29 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a permission granted under:
(a) if the permission is in relation to a producer--section 30 of the new Act; and
(b) if the permission is in relation to a dealer--section 35 of the new Act.
7 Regulations under section 33
Regulations made under section 33 of the old Act that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under:
(a) to the extent that the regulations are in relation to a producer--section 32 of the new Act; and
(b) to the extent that the regulations are in relation to a dealer--section 37 of the new Act.
8 Securities under section 39
A security given under section 39 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to have been given at that time under section 16 of the new Act.
9 Manufacturing licences
(1) If:
(a) an application for a licence was made under section 37 of the old Act; and
(b) immediately before the commencement of this item, the Collector had not made a decision whether to grant or refuse the licence;
the application is taken, with respect from that time, to be an application for a manufacturing licence made at that time under section 39 of the new Act.
(2) A manufacturing licence granted under Part IV of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a manufacturer licence granted at that time under Part IV of the new Act.
(3) The premises in respect of which the person was licensed is taken, with respect from that time, to be the premises specified in the manufacturer licence.
10 Information given under the regulations
If:
(a) regulations made under section 4 of this Act require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the new Act because of this Schedule, to provide information of the kind relevant to that Part; and
(b) the person provides that information;
the information is taken to be information provided by the person in an application under section 39 of the new Act.
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)
Schedule 2
418 Transitional--pre‑commencement offences
(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:
(a) an offence committed before the commencement of this item; or
(b) proceedings for an offence alleged to have been committed before the commencement of this item; or
(c) any matter connected with, or arising out of, such proceedings;
as if the amendment or repeal had not been made.
(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.
419 Transitional--pre‑commencement notices
If:
(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and
(b) any or all of those other provisions are repealed by this Schedule; and
(c) the first‑mentioned provision is amended by this Schedule;
the amendment of the first‑mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.
Taxation Laws Amendment (Excise Arrangements) Act 2001 (No. 25, 2001)
Schedule 2
5 Transitional provision--things previously done by the CEO
Anything that:
(a) was done, under any of the Excise Acts (as defined in subsection 4(1) of the Excise Act 1901), by the Chief Executive Officer of Customs in the capacity of the CEO; and
(b) was in force immediately before the commencement of this item;
is taken, after that commencement, to have been done by the Commissioner of Taxation in that capacity.
13 Transitional provision--officers of Customs
A person who, immediately before the commencement of this item:
(a) was an officer of Customs within the meaning of the Excise Act 1901; and
(b) held a position under which he or she exercised powers or performed functions under that Act;
is taken, immediately after that commencement, to be an officer for the purposes of that Act.
17 Transitional provision--previously approved forms
Any form that, immediately before the commencement of this item, was a form approved under section 4AA of the Excise Act 1901 is taken, after that commencement, to be a form approved as mentioned in section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
22 Transitional provision--Customs securities
Any securities taken under section 16 of the Excise Act 1901 that the Australian Customs Service held on the Commonwealth's behalf immediately before the commencement of this item are taken, after that commencement, to be held by the CEO on the Commonwealth's behalf.
113 Transitional provision--existing applications
The amendments of section 162C of the Excise Act 1901 made by items 108 to 112 of this Schedule does not affect the consideration of any application made under section 162C of that Act before the commencement of this item.
117 Transitional provision--Departmental by‑laws
Any Departmental by‑laws that were, immediately before the commencement of this item, in force under the Excise Act 1901, continue in force, immediately after that commencement, as if they were by‑laws.
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 (No. 146, 2001)
(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.
Diesel Fuel Rebate Scheme Amendment Act 2002 (No. 46, 2002)
Schedule 1
10 Application provision
The amendments of the Excise Act 1901 made by items 6, 7, 8 and 9 of this Schedule apply only in relation to diesel fuel that is purchased on or after 1 July 2002.
Crimes Legislation Enhancement Act 2003 (No. 41, 2003)
Schedule 3
42 Saving provision
(1) The amendments made by this Schedule do not invalidate:
(a) an instrument made under, or referring to, a Part of the Crimes Act 1914 whose heading is repealed and substituted by this Schedule; or
(b) anything done under such an instrument or such a Part.
(2) Subitem (1) has effect whether the instrument was made, or the thing was done, before or after this Act received the Royal Assent.
Energy
Grants (Credits) Scheme (Consequential Amendments) Act 2003
(No. 54,
2003)
Schedule 4
18 Transitional
The Excise Act 1901 continues to apply, as if it had not been amended by this Schedule, in relation to the purchase before 1 July 2003 of diesel fuel, provided:
(a) an application under section 78A of that Act for a rebate in respect of the fuel was made before that day; or
(b) the following conditions are satisfied:
(i) an application under section 78A of that Act for a rebate in respect of the fuel is, in spite of subsection 78A(1AB) of that Act, made at any time from the beginning of that day until the end of 30 November 2003;
(ii) before the application was made, no claim was made (other than one that was withdrawn) in respect of the same fuel under section 15 of the Product Grants and Benefits Administration Act 2000, in its operation as a result of Schedule 7 to this Act applying to the Energy Grants (Credits) Scheme Act 2003.
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 (No. 122, 2003)
Schedule 2
3 Application
The amendments of the Excise Act 1901 made by this Schedule apply to information obtained before, on or after the commencement of this Schedule by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.
Excise and
Other Legislation Amendment (Compliance Measures) Act 2004
(No. 91,
2004)
The amendments made by Schedule 3 to this Act apply in relation to goods seized on or after the commencement of that Schedule.
Excise Legislation Amendment (Condensate) Act 2008 (No. 108, 2008)
Schedule 1
13 Application
Application of Schedule
(1) The amendments made by this Schedule apply in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
14 Deemed entry for home consumption
(1) This item applies if:
(a) a person produces condensate after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and
(b) the person does not have a manufacturer's licence (within the meaning of the Excise Act 1901) to manufacture condensate; and
(c) the person's grace period has not ended (see subitem (4)).
(2) For the purposes of the Excise Act 1901 and the Petroleum Excise (Prices) Act 1987 (as amended by this Act), the person is taken to have been given a permission under section 61C of the Excise Act 1901 to deliver the condensate for home consumption from the prescribed condensate production area from which the condensate is produced.
(3) The permission is taken to be revoked at the end of the person's grace period.
(4) In this item:
grace period, in relation to a person, means the period:
(a) beginning immediately after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and
(b) ending at the earlier of the following times:
(i) the time when the CEO grants, or refuses to grant, the person a manufacturer's licence to manufacture condensate under section 39A of the Excise Act 1901;
(ii) the end of the transition period.
transition period means the period that would be the transition period within the meaning of subsection 15(3) of the Excise Act 1901 if the references to "the first day" in paragraph (a) and subparagraph (b)(iii) of the definition of transition period, and in subparagraph 15(4)(a)(ii) and paragraph 15(4)(b) of the Excise Act 1901, were references to "the day on which Schedule 1 to the Excise Tariff Amendment (Condensate) Act 2008 commences".
15 Time for compliance with Excise Act 1901
Section 15 of the Excise Act 1901 applies in relation to condensate as if the references to "the first day" in the following provisions were references to "the day on which Schedule 1 to the Excise Tariff Amendment (Condensate) Act 2008 commences":
(a) paragraph (a) and subparagraph (b)(iii) of the definition of transition period in subsection 15(3);
(b) subparagraph 15(4)(a)(ii);
(c) paragraph 15(4)(b).