Commonwealth Consolidated ActsAct No. 9 of 1901 as amended
This compilation was prepared on 27 March 2007
taking into account amendments up to Act No. 8 of 2007
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 ............................................................................. 8
6A......... How this Act applies to partnerships ................................................ 8
6B......... Application of the Criminal Code ...................................................... 9
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 ................... 25
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 ............................................................................... 73
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 ................... 92
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 ................................ 96
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 99
107CA.. When seizure warrants can be issued ............................................... 99
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 ........................................................... 102
107DC.. Details of warrant to be given to occupier ...................................... 103
107DD.. Occupier entitled to be present during search or seizure ................ 103
107DE... Availability of assistance and use of force in executing a warrant .. 104
107DF... Specific powers available to executing officers ............................... 104
107DG.. Warrants by telephone or other electronic means .......................... 105
107DH.. Receipts for things seized under warrant ....................................... 106
107DI.... Offence for making false statements in warrants ............................ 107
107DJ... Offences relating to telephone warrants ......................................... 107
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 108
Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914 109
107FA... Seized goods to be secured ............................................................. 109
107FB... Requirement to serve seizure notices ............................................. 110
107FC... Matters to be dealt with in seizure notices .................................... 110
107FD... Claim for return of goods seized ..................................................... 111
107FE... Treatment of goods seized if no claim for return is made ............... 111
107FF... Treatment of goods seized if a claim for return is made ................. 111
107FG... Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained ........................................................................................................ 114
107FH... Right of compensation in certain circumstances for goods disposed of or destroyed 115
107FI.... Effect of forfeiture .......................................................................... 116
107FJ.... Immediate disposal of certain goods ............................................... 116
107FK... Release of goods on security .......................................................... 118
107FL... Service by post ............................................................................... 119
107FM.. Disposal of forfeited goods ............................................................ 119
107FN... Destruction or concealment of evidential material or forfeited goods 119
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 .... 120
107GC.. Appointment of analyst ................................................................. 121
107GD.. Evidentiary certificates in relation to goods immediately disposed of 121
Division 2--Protection to officers 123
108........ Reasonable cause for seizure a bar to action ................................... 123
109........ Notice of action to be given ............................................................ 123
110........ Defect in notice not to invalidate .................................................... 123
111........ No evidence to be produced but that contained in notice ............... 123
112........ Officer may tender amends ............................................................. 124
113........ Commencement of proceedings against officers ............................. 124
114........ Time for commencing action ........................................................... 124
115........ Security may be required ................................................................ 125
Part X--Penal provisions 126
116........ Forfeiture ........................................................................................ 126
117........ Unlawful possession of excisable goods ......................................... 127
117A..... Unlawfully moving excisable goods ................................................ 127
117B..... Unlawfully selling excisable goods ................................................. 128
117C..... Unlawful possession of tobacco seed, plant or leaf ....................... 129
117D..... Unlawfully moving tobacco leaf ..................................................... 129
117E...... Unlawfully buying tobacco seed or plant ....................................... 130
117F...... Unlawfully buying tobacco leaf ...................................................... 131
117G..... Unlawfully selling tobacco seed or plant ........................................ 131
117H..... Unlawfully selling tobacco leaf ....................................................... 132
117I....... Counterfeit tobacco labels .............................................................. 132
118........ Illegal prevention of seizures .......................................................... 133
120........ Offences .......................................................................................... 133
124........ Collusive seizures penalty .............................................................. 134
127A..... Alternative penalties ....................................................................... 135
128........ Penalties in addition to forfeitures .................................................. 136
Part XA--Penalty instead of prosecution 137
129A..... Purpose and effect of this Part ....................................................... 137
129B..... When an infringement notice may be issued ................................... 137
129C..... Matters to be included in an infringement notice ........................... 137
129D..... Due date for penalty ....................................................................... 138
129E...... Effect of payment of penalty ......................................................... 138
129F...... Withdrawal of infringement notice ................................................. 138
Part XI--Excise prosecutions 140
133........ Meaning of Excise prosecution ....................................................... 140
134........ Institution of prosecutions ............................................................. 140
136........ Prosecution in accordance with practice rules ................................ 141
137........ State Court practice ........................................................................ 141
138........ Commencement of prosecutions .................................................... 141
139........ Information etc. to be valid etc. if in words of Act ........................ 141
140........ No objections for informality ......................................................... 141
141........ Conviction not to be quashed ......................................................... 142
142........ Protection to witnesses .................................................................. 142
143........ Defendant a competent witness ..................................................... 142
144........ Averment of prosecution sufficient ................................................ 142
145........ Proof of proclamations etc. ............................................................ 143
145A..... Conduct by directors, servants or agents ....................................... 143
146........ Minimum penalties ......................................................................... 144
148........ Collector may levy on goods in his or her possession ................... 145
150........ Imprisonment not to release penalty .............................................. 145
151........ Conviction to operate as a condemnation ....................................... 145
152........ Parties may recover costs ............................................................... 145
153........ Application of penalties ................................................................. 145
Part XII--Disputes as to duty 146
154........ Deposit of duty .............................................................................. 146
Part XIV--Miscellaneous 147
159........ Protection of confidentiality of information ................................... 147
159A..... Jurisdiction of courts ...................................................................... 150
160........ Alteration of agreements where duty altered .................................. 151
160A..... Ship's stores and aircraft's stores .................................................. 151
160B..... Notification of proposals when House of Representatives not sitting 152
162........ Rebate ............................................................................................. 153
162B..... Sale by Collector ............................................................................. 153
162C..... Review of decisions ........................................................................ 154
Part XV--Regulations and by‑laws 156
163A..... Interpretation .................................................................................. 156
164........ Regulations ..................................................................................... 156
165........ CEO may make by‑laws ................................................................. 157
165A..... By‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years 157
166........ By‑laws specifying goods .............................................................. 160
167........ By‑laws for purposes of repealed items ........................................ 161
168........ Publication of by‑laws .................................................................... 161
169........ Retrospective by‑laws not to increase duty ................................... 161
170........ By‑laws for purposes of proposals ............................................... 161
Schedules 163
Schedule I--Australia 163
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) |
|