EXCISE ACT 1901

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

Notes to the Excise Act 1901

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 and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Excise Act 1901	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) Remainder: Royal Assent	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 Remainder: 1 Oct 1969 (see s. 2 and Gazette 1969, p. 5771)	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	--
Administrative Changes (Consequential Provisions) Act 1976	91, 1976	20 Sept 1976	S. 3: (a)	S. 4
Administrative Changes (Consequential Provisions) Act 1978	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)	--
Jurisdiction of Courts (Miscellaneous Amendments) Act 1979	19, 1979	28 Mar 1979	Parts II-XVII (ss. 3-123): 15 May 1979 (see Gazette 1979, No. S86) Remainder: Royal Assent	S. 124
Excise Amendment Act (No. 2) 1979	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)	--
Excise Amendment Act (No. 3) 1979	165, 1979	29 Nov 1979	1 Mar 1982 (see Gazette 1982, No. S36)	--
Excise Amendment Act 1980	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	--
Statute Law Revision Act 1981	61, 1981	12 June 1981	Ss. 54, 55 and 115: Royal Assent (b)	S. 55(2)
Excise Amendment Act 1981	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) Remainder: 14 July 1982	--
Statute Law (Miscellaneous Amendments) Act (No. 2) 1982	80, 1982	22 Sept 1982	Part LXXVII (s. 280): Royal Assent (c)	S. 280(2) and (3)
Customs and Excise Amendment Act 1982	81, 1982	23 Sept 1982	Ss. 72 and 73: 26 Apr 1983 (see Gazette 1983, No. S80) (d) Ss. 74-76: 2 Dec 1985 (see Gazette 1985, No. S490) (d)	--
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	S. 3: (e)	--
Customs and Excise Legislation Amendment Act 1985	40, 1985	30 May 1985	Ss. 29 and 31: 1 Apr 1985 (f) S. 30: 2 Dec 1985 (see Gazette 1985, No. S490) (f)	--
Diesel Fuel Taxes Legislation Amendment Act 1982	108, 1982	5 Nov 1982	(g)	Ss. 11(2) and 22
Statute Law (Miscellaneous Provisions) Act (No. 1) 1983	39, 1983	20 June 1983	S. 4: 18 July 1983 (h)	--
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 2) 1983	91, 1983	22 Nov 1983	S. 3: (j)	--
Customs and Excise Amendment Act 1983	101, 1983	23 Nov 1983	Ss. 7 and 9: (k) Ss. 8 and 11: Royal Assent (k) Ss. 10 and 12: 2 July 1983 (k)	S. 9(2)
Statute Law (Miscellaneous Provisions) Act (No. 1) 1984	72, 1984	25 June 1984	S. 3: 23 July 1984 (l)	S. 5(1)
Statute Law (Miscellaneous Provisions) Act (No. 2) 1984	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
Customs and Excise Legislation Amendment Act 1985	40, 1985	30 May 1985	Ss. 32, 33, 37, 39-43, 47 and 48: 27 June 1985 (n) Ss. 34, 36 and 44: (n) S. 35: 29 Nov 1985 (see Gazette 1985, No. S490) (n) S. 38: 1 July 1984 (n) Ss. 45 and 46: 23 July 1984 (n)	S. 48 (am. by 34, 1986, s. 20)
as amended by
Customs and Excise Legislation Amendment Act 1986	34, 1986	3 June 1986	S. 19: Royal Assent (p) Ss. 20 and 21: 27 June 1985 (p)	--
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	(see 5, 1990 below)	--
Customs and Excise Legislation Amendment Act (No. 2) 1985	175, 1985	16 Dec 1985	S. 16: Royal Assent (q) S. 17: 2 Dec 1985 (see Gazette 1985, No. S490) (q) Ss. 18 and 21: 1 May 1986 (see Gazette 1986, No. S182) (q) Ss. 19 and 20: (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
Customs and Excise Legislation Amendment Act 1986	34, 1986	3 June 1986	Ss. 22 and 24: Royal Assent (r) S. 23: (r)	--
Customs and Excise Legislation Amendment Act (No. 2) 1986	149, 1986	11 Dec 1986	Ss. 5 and 16: 8 Jan 1987 S. 11: 21 Oct 1986 S. 12(1): 1 Oct 1983 Remainder: Royal Assent	S. 12(2)
Customs and Excise Legislation Amendment Act 1987	81, 1987	5 June 1987	Ss. 1 and 2: Royal Assent Ss. 3(1), 5 and 6: 1 July 1987 Ss. 4 and 7: 14 May 1987 Remainder: 1 Aug 1987 (see Gazette 1987, No. S135)	Ss. 3(3) and 16
Sea Installations (Miscellaneous Amendments) Act 1987	104, 1987	6 Nov 1987	Parts I-V (ss. 1-30) and VIII (s. 57): 15 Oct 1987 Remainder: 6 Nov 1987 (see s. 2(2))	S. 28
Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988	99, 1988	2 Dec 1988	2 Dec 1988	--
Customs and Excise Legislation Amendment Act 1989	23, 1989	5 May 1989	1 July 1989	--
Customs and Excise Legislation Amendment Act (No. 2) 1989	24, 1989	5 May 1989	Ss. 4, 9, 10 and 34-38: 1 Feb 1989 S. 6: 8 July 1988 S. 8(1)(a): 17 Aug 1987 S. 18: 15 Oct 1987 Ss. 19, 21, 23, 24, 29, 31 and 32: 1 July 1989 Part IV (ss. 44, 45): 16 June 1982 (see s. 2(7)) Remainder: Royal Assent	S. 42(2)
Customs and Excise Legislation Amendment Act (No. 3) 1989	78, 1989	21 June 1989	S. 5(1)(c)-(g): 3 Mar 1989 Ss. 6, 8, 16 and 18: 19 July 1989 Remainder: Royal Assent	Ss. 15(2), 17(2) and 20
Customs and Excise Legislation Amendment Act (No. 4) 1989	5, 1990	17 Jan 1990	Ss. 1-3 and 25: Royal Assent Ss. 4(1)(b), 16, 26(1)(b), (c) and 33 (Schedule [in part]): 1 July 1989 S. 15: 1 Aug 1989 Remainder: 1 Jan 1990	Ss. 26(2), 28(2) and 32(2)
Customs and Excise Legislation Amendment Act 1990	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 Ss. 4(e), (h), 6-9, 13-23, 28, 29, 31, 32, 34(a)-(c) and 40-46: 1 June 1991 (see Gazette 1991, No. S137) S. 26: 18 Jan 1991 S. 33: 21 Dec 1989 Remainder: 21 June 1991	S. 42(2)
Petroleum Resource Rent Legislation Amendment Act 1991	80, 1991	26 June 1991	1 July 1991	Ss. 32 and 37
Customs and Excise Legislation Amendment Act 1992	34, 1992	20 May 1992	Ss. 1-3, 4(c), (d), 21, 40, 48, 49(c), 51, 52 and 56: Royal Assent Ss. 10-14, 24, 30-36, 41, 44, 50, 53-55 and 57: 17 June 1992 Remainder: 1 Sept 1992 (see Gazette 1992, No. S251)	--
Territories Law Reform Act 1992	104, 1992	30 June 1992	S. 24: 1 July 1992 (s)	--
Customs and Excise Legislation Amendment Act 1993	113, 1993	24 Dec 1993	Ss. 1-4, 7 and 9: Royal Assent Ss. 5(c), 6, 14 and 15(c): 1 Jan 1994 Ss. 8, 10-13 and 17: 1 Apr 1994 (see Gazette 1994, No. S112) Remainder: 24 June 1994	--
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 3 (item 13): 24 Dec 1993 (t)	--
Customs, Excise and Bounty Legislation Amendment Act 1995	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) Schedule 7 (items 6-11): 1 July 1995 (u)	Ss. 18 and 20
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 3 (item 14): 1 July 1995 (v)	--
Customs and Excise Legislation Amendment Act 1995	87, 1995	1 July 1995	S. 5 and Schedule 2: Royal Assent (w)	S. 2(3) (am. by 21, 1996, Sch. 1 [item 4]) S. 5 (am. by 21, 1996, Sch. 1 [items 5-7])
as amended by
Customs and Excise Legislation Amendment Act (No. 1) 1996	21, 1996	28 June 1996	1 July 1995	--
Customs and Excise Legislation Amendment Act (No. 1) 1997	97, 1997	30 June 1997	Schedule 2 (items 1-5, 7-13, 15-26, 28): 30 Dec 1997 (x) Schedule 2 (item 6, 27): 1 Aug 1997 (see Gazette 1997, No. GN30) (x) Schedule 2 (item 14): (x)	Sch. 2 (items 27, 28) [see Table A]
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Schedule 2 (item 735): 1 Jan 1998 (see Gazette 1997, No. GN49) (y)	--
Customs and Excise Legislation Amendment Act (No. 2) 1997	167, 1997	11 Nov 1997	31 Jan 1998 (see s. 2 and Gazette 1998, No. GN1)	Sch. 1 (items 10, 15) [see Table A]
Customs and Excise Legislation Amendment Act (No. 1) 1998	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 (No. 2) 1999	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)	--
Taxation Laws Amendment Act (No. 9) 1999	181, 1999	22 Dec 1999	Schedule 1 (item 2): (zc)	--
Excise Amendment (Alcoholic Beverages) Act 2000	85, 2000	30 June 2000	1 July 2000	--
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Schedule 4B (items 6-10): (zd)	--
as amended by
Taxation Laws Amendment Act (No. 8) 2000	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)	--
Excise Amendment (Compliance Improvement) Act 2000	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) Remainder: Royal Assent	--
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 Remainder: 24 May 2001	Sch. 2 (items 418, 419) [see Table A]
as amended by
Statute Law Revision Act 2002	63, 2002	3 July 2002	Schedule 2 (item 7): (zh)	--
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Schedule 1 and Schedule 2 (items 1-68, 70-105, 107, 108, 110-123): 4 May 2001 (zi) Schedule 2 (items 69, 106, 109): (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 Remainder: Royal Assent	--
Diesel Fuel Rebate Scheme Amendment Act 2002	46, 2002	29 June 2002	29 June 2002	Sch. 1 (item 10) [see Table A]
Excise Laws Amendment Act (No. 1) 2002	107, 2002	2 Dec 2002	Schedule 1: 14 May 2002 (zl) Remainder: Royal Assent	--
Crimes Legislation Enhancement Act 2003	41, 2003	3 June 2003	Schedule 3 (item 33): (zm) Schedule 3 (item 42): Royal Assent	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)) Remainder: Royal Assent	--
Excise and Other Legislation Amendment (Compliance Measures) Act 2004	91, 2004	29 June 2004	S. 4: Royal Assent Schedule 1 (items 4-9): 29 Dec 2004 Schedules 2-4: 30 June 2004	S. 4 [see Table A]
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 232-236): Royal Assent	--
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006	74, 2006	26 June 2006	Schedule 1 (items 16-91): 1 July 2006	--
Statute Law Revision Act 2007	8, 2007	15 Mar 2007	Schedule 4 (item 13): Royal Assent	--
Excise Legislation Amendment (Condensate) Act 2008	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 rep. No. 101, 1983
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.............................. formerly s. 80A	am. No. 25, 2001 rep. No. 54, 2003
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.......... Part IX	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 ..... Div. 1 of Part IX	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 ..... Div. 1 of Part IX	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 ..... Div. 1 of Part IX	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 ...... Div. 1 of Part IX	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)

4 Regulations

(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

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

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)

4 Application of amendments

(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)

4 Application of amendments

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

(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);

Commonwealth Consolidated Acts

EXCISE ACT 1901 - NOTES