Contents

Part I--Introductory                                                                                                               1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

4............ Definitions .......................................................................................... 1

4AAA... Act not to apply so as to exceed Commonwealth power .................. 6

4A......... Certain installations to be part of Australia ....................................... 7

5............ Penalty at foot of sections .................................................................. 8

6............ Application of Act ............................................................................. 8

6A......... How this Act applies to partnerships ................................................ 8

6B......... Application of the Criminal Code ...................................................... 9

Part II--Administration                                                                                                      11

7............ General administration of Act .......................................................... 11

8............ Delegation by Minister ..................................................................... 11

15.......... Time for compliance with this Act ................................................... 11

16.......... Right to require security ................................................................... 12

17.......... Form of security ............................................................................... 12

18.......... General security may be given .......................................................... 13

19.......... Cancellation of bonds ....................................................................... 13

20.......... New sureties ..................................................................................... 13

21.......... Form of security ............................................................................... 13

22.......... Effect of security .............................................................................. 13

24.......... Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods 14

Part III--Manufacturers, producers and dealers                                                15

Division 1--Manufacturers                                                                                      15

25.......... Only licensed manufacturers to manufacture excisable goods .......... 15

26.......... Licensed manufacturers to manufacture in accordance with Act and licence            15

27.......... Licensed manufacturers to manufacture only at licensed premises .. 16

Division 2--Producers                                                                                                17

28.......... Only licensed producers to produce tobacco leaf etc. ...................... 17

29.......... Licensed producers to produce in accordance with Act and licence . 17

30.......... Licensed producers to store tobacco leaf etc. at licensed premises .. 18

31.......... Licensed producers to produce tobacco leaf etc. at licensed premises 19

Division 3--Dealers                                                                                                     20

33.......... Only licensed dealers to deal in tobacco leaf etc. .............................. 20

34.......... Licensed dealers to deal in accordance with Act and licence ............ 21

35.......... Licensed dealers to store tobacco leaf etc. at licensed premises ....... 21

36.......... Licensed dealers to deal in tobacco leaf etc. at licensed premises ..... 22

Part IV--Manufacturer, storage, producer and dealer licences                 23

Division 1--Applications for licences                                                                 23

39.......... Applications for licences .................................................................. 23

Division 2--The granting of licences                                                                  24

39A....... It is in the Collector's discretion whether to grant licence ............... 24

39B....... Determining whether a natural person is fit and proper ................... 25

39C....... Determining whether a company is fit and proper ........................... 26

Division 3--Conditions and duration of licences                                          28

39D....... Conditions of licence ........................................................................ 28

39DA.... Changing licence conditions on own initiative .................................. 30

39E........ Duration of licences .......................................................................... 30

39F........ Renewal of licences ........................................................................... 31

Division 4--Suspension and cancellation of licences                                 32

39G....... When the Collector may suspend a licence ...................................... 32

39H....... Determining whether a natural person is fit and proper ................... 33

39I......... Determining whether a company is fit and proper ........................... 34

39J........ Method of suspension ...................................................................... 34

39K....... Activities that are prohibited during suspension .............................. 35

39L........ Cancellation of licences ..................................................................... 38

Division 5--Dealing with goods after cancellation etc.                             40

39M...... Removal of goods on cancellation etc. of licence .............................. 40

39N....... Removal of goods by Collector on cancellation etc. of licence ......... 41

Division 6--Miscellaneous                                                                                       42

39O....... Death of licence holder ..................................................................... 42

39P........ Service of notices .............................................................................. 42

39Q....... Review of decisions .......................................................................... 42

39R....... Spent convictions scheme ................................................................. 42

Part IVA--Control of tobacco seed, plant and leaf                                            43

44.......... Permission to move tobacco seed, tobacco plant and tobacco leaf ... 43

Part V--Excise supervision, manufacturers' books, and regulation of factories generally              46

46.......... Supervision by officers ..................................................................... 46

49.......... Facilities to officers .......................................................................... 46

50.......... Record keeping ................................................................................. 46

51.......... Collector may give directions ........................................................... 47

52.......... Weights and scales ............................................................................ 47

53.......... Responsibility of manufacturers ...................................................... 47

Part VI--Payment of duty, removal of excisable goods from factories, and excise control              48

54.......... Liability to pay duty ........................................................................ 48

54A....... Liability of Commonwealth authorities to pay Excise duty ............ 48

55.......... Transfer of partly made goods ......................................................... 49

58.......... Entry for home consumption etc. ..................................................... 49

59.......... Payment of duty ............................................................................... 50

59A....... Declared period quotas--effect on rates of Excise duty .................. 51

59AA.... Payment of duty by relevant travellers ............................................ 53

59B....... Revocation and variation of quota orders ......................................... 54

59C....... Service of quota orders etc. ............................................................... 55

60.......... Persons to keep excisable goods safely etc. ...................................... 55

61.......... Control of excisable goods ................................................................ 57

61AA.... Delivery for exportation ................................................................... 57

61A....... Permission to remove goods that are subject to CEO's control ....... 58

61B....... Removal of goods to a warehouse by a Collector ............................. 59

61C....... Permission to deliver certain goods for home consumption without entry              60

61D....... Outwards duty free shops ................................................................ 61

61E........ Inwards duty free shops ................................................................... 65

62.......... Deficiency in duty ............................................................................ 68

63.......... Power to prescribe scales for calculating quantities of excisable goods produced    68

64.......... Delivery of samples free of duty ...................................................... 69

65.......... Rules for working out the volume or weight etc. of excisable goods 69

Part VII--Special provisions relating to tobacco                                                 70

68.......... Exemption ......................................................................................... 70

75.......... Destruction of waste tobacco ........................................................... 70

76.......... Limitation of amount of moisture in tobacco ................................... 70

77.......... How moisture determined ................................................................ 70

77AA.... Tobacco leaf stock may be checked .................................................. 70

Part VIIA--Special provisions relating to alcoholic beverages                  72

77A....... Definitions ........................................................................................ 72

77D....... Spoilt beer ......................................................................................... 72

77E........ Removal of beer when licence ceases to be in force etc. ................... 72

77F........ Disposal of beer by Collector on cancellation etc. of licence ........... 72

77FA..... Excise duty to be paid according to labelled alcoholic strength of certain beverages                73

77FC..... Repackaged beer ............................................................................... 73

Part VIIAA--Special provisions relating to spirits                                             75

77FD..... Spirit for fortifying Australian wine or Australian grape must ........ 75

77FE..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--class determinations .......................................................................................................... 75

77FF..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--specific approvals .......................................................................................................... 76

77FG..... Denatured spirits .............................................................................. 76

77FH..... When an amount is payable on spirit covered by section 77FD, 77FE or 77FF     77

77FI...... Delivery from CEO's control of brandy, whisky or rum ................. 78

77FJ...... Person must not abstract denaturing substances in spirit classified to subitem 3.8                 78

77FK..... Offence in relation to stills ............................................................... 79

77FL..... Offence in relation to describing spirits as "old" or "very old" ....... 79

Part VIIB--Special provisions relating to fuel                                                      81

77G....... Fuel blending is to be treated as manufacture ................................... 81

77H....... Blending exemptions ......................................................................... 81

77J........ Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30           82

77K....... Crude oil and condensate may attract more than one excise duty .... 83

Part VIII--Remissions, refunds, rebates and drawbacks                              84

78.......... Remissions, rebates and refunds ....................................................... 84

79.......... Drawbacks ........................................................................................ 84

80.......... Recovery of overpayments of refunds, rebates and drawbacks ....... 84

81.......... Certain interest not payable ............................................................. 85

Part IX--Officers                                                                                                                   86

Division 1--Powers of officers                                                                                86

Subdivision A--Preliminary                                                                                    86

82.......... Law relating to legal professional privilege not affected ................... 86

Subdivision B--General regulatory powers                                                          86

86.......... Officers to have access to factories and approved places ................ 86

87.......... Power to stop conveyances about to leave an excise place .............. 86

87AA.... Searches of conveyances without warrant ........................................ 87

87A....... Powers of officers in relation to resources installations ................... 87

87B....... Powers of officers in relation to sea installations ............................. 88

91.......... Examine all goods .............................................................................. 88

92.......... Seals etc. not to be broken ............................................................... 88

Subdivision D--Powers of arrest                                                                            88

100........ Power of arrest ................................................................................. 88

102........ Arrested persons to go before Justices ............................................. 89

103........ Power of Justices with offenders ..................................................... 89

104........ Power to detain and search suspected persons ................................ 89

Subdivision E--Miscellaneous                                                                                 90

106........ Samples ............................................................................................. 90

107........ Power to purchase samples .............................................................. 90

Division 1A--Search and seizure                                                                          91

Subdivision A--Preliminary                                                                                    91

107AA.. Definitions ........................................................................................ 91

107AB.. Law relating to legal professional privilege not affected ................... 92

Subdivision B--Search warrants in respect of things believed to be evidential material   93

107BA.. When search warrants can be issued ................................................. 93

107BB... The things that are authorised by a search warrant .......................... 94

107BC... Use of equipment to examine or process things ............................... 96

107BD.. Use of electronic equipment on or in premises ................................ 96

107BE... Compensation for damage to equipment or data .............................. 98

107BF... Copies of seized things to be provided ............................................ 99

Subdivision C--Seizure of goods believed to be forfeited goods                        99

107CA.. When seizure warrants can be issued ............................................... 99

107CB... The things that are authorised by seizure warrants ........................ 101

Subdivision D--Provisions applicable both to search and seizure warrants 102

107DA.. Conduct of ordinary searches and frisk searches ............................ 102

107DB.. Announcement before entry ........................................................... 102

107DC.. Details of warrant to be given to occupier ...................................... 103

107DD.. Occupier entitled to be present during search or seizure ................ 103

107DE... Availability of assistance and use of force in executing a warrant .. 104

107DF... Specific powers available to executing officers ............................... 104

107DG.. Warrants by telephone or other electronic means .......................... 105

107DH.. Receipts for things seized under warrant ....................................... 106

107DI.... Offence for making false statements in warrants ............................ 107

107DJ... Offences relating to telephone warrants ......................................... 107

Subdivision E--Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914                                                                                               108

107EA... Retention of things seized under a search warrant etc. ................... 108

107EB... Magistrate may permit a thing seized under a search warrant etc. to be retained    108

Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914    109

107FA... Seized goods to be secured ............................................................. 109

107FB... Requirement to serve seizure notices ............................................. 110

107FC... Matters to be dealt with in seizure notices .................................... 110

107FD... Claim for return of goods seized ..................................................... 111

107FE... Treatment of goods seized if no claim for return is made ............... 111

107FF... Treatment of goods seized if a claim for return is made ................. 111

107FG... Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained ........................................................................................................ 114

107FH... Right of compensation in certain circumstances for goods disposed of or destroyed              115

107FI.... Effect of forfeiture .......................................................................... 116

107FJ.... Immediate disposal of certain goods ............................................... 116

107FK... Release of goods on security .......................................................... 118

107FL... Service by post ............................................................................... 119

107FM.. Disposal of forfeited goods ............................................................ 119

107FN... Destruction or concealment of evidential material or forfeited goods 119

Subdivision G--Miscellaneous                                                                              120

107GA.. Nature of functions of magistrate under sections 107EB and 107FG 120

107GB.. Retaining evidential material of goods immediately disposed of .... 120

107GC.. Appointment of analyst ................................................................. 121

107GD.. Evidentiary certificates in relation to goods immediately disposed of 121

Division 2--Protection to officers                                                                       123

108........ Reasonable cause for seizure a bar to action ................................... 123

109........ Notice of action to be given ............................................................ 123

110........ Defect in notice not to invalidate .................................................... 123

111........ No evidence to be produced but that contained in notice ............... 123

112........ Officer may tender amends ............................................................. 124

113........ Commencement of proceedings against officers ............................. 124

114........ Time for commencing action ........................................................... 124

115........ Security may be required ................................................................ 125

Part X--Penal provisions                                                                                                 126

116........ Forfeiture ........................................................................................ 126

117........ Unlawful possession of excisable goods ......................................... 127

117A..... Unlawfully moving excisable goods ................................................ 127

117B..... Unlawfully selling excisable goods ................................................. 128

117C..... Unlawful possession of tobacco seed, plant or leaf ....................... 129

117D..... Unlawfully moving tobacco leaf ..................................................... 129

117E...... Unlawfully buying tobacco seed or plant ....................................... 130

117F...... Unlawfully buying tobacco leaf ...................................................... 131

117G..... Unlawfully selling tobacco seed or plant ........................................ 131

117H..... Unlawfully selling tobacco leaf ....................................................... 132

117I....... Counterfeit tobacco labels .............................................................. 132

118........ Illegal prevention of seizures .......................................................... 133

120........ Offences .......................................................................................... 133

124........ Collusive seizures penalty .............................................................. 134

127A..... Alternative penalties ....................................................................... 135

128........ Penalties in addition to forfeitures .................................................. 136

Part XA--Penalty instead of prosecution                                                               137

129A..... Purpose and effect of this Part ....................................................... 137

129B..... When an infringement notice may be issued ................................... 137

129C..... Matters to be included in an infringement notice ........................... 137

129D..... Due date for penalty ....................................................................... 138

129E...... Effect of payment of penalty ......................................................... 138

129F...... Withdrawal of infringement notice ................................................. 138

Part XI--Excise prosecutions                                                                                       140

133........ Meaning of Excise prosecution ....................................................... 140

134........ Institution of prosecutions ............................................................. 140

136........ Prosecution in accordance with practice rules ................................ 141

137........ State Court practice ........................................................................ 141

138........ Commencement of prosecutions .................................................... 141

139........ Information etc. to be valid etc. if in words of Act ........................ 141

140........ No objections for informality ......................................................... 141

141........ Conviction not to be quashed ......................................................... 142

142........ Protection to witnesses .................................................................. 142

143........ Defendant a competent witness ..................................................... 142

144........ Averment of prosecution sufficient ................................................ 142

145........ Proof of proclamations etc. ............................................................ 143

145A..... Conduct by directors, servants or agents ....................................... 143

146........ Minimum penalties ......................................................................... 144

148........ Collector may levy on goods in his or her possession ................... 145

150........ Imprisonment not to release penalty .............................................. 145

151........ Conviction to operate as a condemnation ....................................... 145

152........ Parties may recover costs ............................................................... 145

153........ Application of penalties ................................................................. 145

Part XII--Disputes as to duty                                                                                      146

154........ Deposit of duty .............................................................................. 146

Part XIV--Miscellaneous                                                                                               147

159........ Protection of confidentiality of information ................................... 147

159A..... Jurisdiction of courts ...................................................................... 150

160........ Alteration of agreements where duty altered .................................. 151

160A..... Ship's stores and aircraft's stores .................................................. 151

160B..... Notification of proposals when House of Representatives not sitting 152

162........ Rebate ............................................................................................. 153

162B..... Sale by Collector ............................................................................. 153

162C..... Review of decisions ........................................................................ 154

Part XV--Regulations and by‑laws                                                                           156

163A..... Interpretation .................................................................................. 156

164........ Regulations ..................................................................................... 156

165........ CEO may make by‑laws ................................................................. 157

165A..... By‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years               157

166........ By‑laws specifying goods .............................................................. 160

167........ By‑laws for purposes of repealed items ........................................ 161

168........ Publication of by‑laws .................................................................... 161

169........ Retrospective by‑laws not to increase duty ................................... 161

170........ By‑laws for purposes of proposals ............................................... 161

Schedules                                                                                                                                  163

Schedule I--Australia                                                                                                        163

Notes                                                                                                                                           165

An Act relating to Excise

  

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)