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EXCISE ACT 1901 - NOTES

No. 9, 1901

Compilation No. 57

Compilation date:                              17 November 2016

Includes amendments up to:            Act No. 67, 2016

Registered:                                         17 November 2016

 

About this compilation

This compilation

This is a compilation of the Excise Act 1901 that shows the text of the law as amended and in force on 17 November 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part I--Introductory                                                                                                            1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

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

4AAA... Act not to apply so as to exceed Commonwealth power..................... 7

4A......... Certain installations to be part of Australia.......................................... 8

5............ Penalty at foot of sections................................................................. 10

6............ Application of Act............................................................................. 10

6A......... How this Act applies to partnerships................................................ 10

6B......... Application of the Criminal Code..................................................... 11

Part II--Administration                                                                                                   13

7............ General administration of Act........................................................... 13

8............ Delegation by Minister...................................................................... 13

15.......... Time for compliance with this Act.................................................... 13

16.......... Right to require security.................................................................... 15

17.......... Form of security................................................................................ 15

18.......... General security may be given.......................................................... 15

19.......... Cancellation of bonds........................................................................ 15

20.......... New sureties..................................................................................... 15

21.......... Form of security................................................................................ 16

22.......... Effect of security............................................................................... 16

24.......... Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods 16

Part III--Manufacturers, producers and dealers                                            17

Division 1--Manufacturers                                                                                     17

25.......... Only licensed manufacturers to manufacture excisable goods........... 17

26.......... Licensed manufacturers to manufacture in accordance with Act and licence            17

27.......... Licensed manufacturers to manufacture only at licensed premises.... 18

Division 2--Producers                                                                                               19

28.......... Only licensed producers to produce tobacco leaf etc......................... 19

29.......... Licensed producers to produce in accordance with Act and licence.. 19

30.......... Licensed producers to store tobacco leaf etc. at licensed premises.... 20

31.......... Licensed producers to produce tobacco leaf etc. at licensed premises 21

Division 3--Dealers                                                                                                     22

33.......... Only licensed dealers to deal in tobacco leaf etc................................ 22

34.......... Licensed dealers to deal in accordance with Act and licence............. 23

35.......... Licensed dealers to store tobacco leaf etc. at licensed premises......... 23

36.......... Licensed dealers to deal in tobacco leaf etc. at licensed premises...... 24

Part IV--Manufacturer, storage, producer and dealer licences            25

Division 1--Applications for licences                                                                 25

39.......... Applications for licences................................................................... 25

Division 2--The granting of licences                                                                  26

39A....... It is in the Collector's discretion whether to grant licence................. 26

39B....... Determining whether a natural person is fit and proper..................... 28

39C....... Determining whether a company is fit and proper............................. 29

Division 3--Conditions and duration of licences                                         30

39D....... Conditions of licence......................................................................... 30

39DA.... Changing licence conditions on own initiative.................................. 32

39E........ Duration of licences.......................................................................... 33

39F........ Renewal of licences........................................................................... 33

Division 4--Suspension and cancellation of licences                                  35

39G....... When the Collector may suspend a licence........................................ 35

39H....... Determining whether a natural person is fit and proper..................... 37

39I......... Determining whether a company is fit and proper............................. 37

39J........ Method of suspension....................................................................... 38

39K....... Activities that are prohibited during suspension................................ 38

39L........ Cancellation of licences..................................................................... 41

Division 5--Dealing with goods after cancellation etc.                            43

39M...... Removal of goods on cancellation etc. of licence.............................. 43

39N....... Removal of goods by Collector on cancellation etc. of licence.......... 44

Division 6--Miscellaneous                                                                                       45

39O....... Death of licence holder...................................................................... 45

39P........ Service of notices.............................................................................. 45

39Q....... Review of decisions.......................................................................... 45

39R....... Spent convictions scheme................................................................. 45

Part IVA--Control of tobacco seed, plant and leaf                                        46

44.......... Permission to move tobacco seed, tobacco plant and tobacco leaf..... 46

Part V--Excise supervision, manufacturers' books, and regulation of factories generally         49

46.......... Supervision by officers..................................................................... 49

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

50.......... Record keeping................................................................................. 49

51.......... Collector may give directions............................................................ 50

52.......... Weights and scales............................................................................ 50

53.......... Responsibility of manufacturers........................................................ 50

Part VI--Payment of duty, removal of excisable goods from factories, and excise control         51

54.......... Liability to pay duty.......................................................................... 51

54A....... Liability of Commonwealth authorities to pay Excise duty............... 51

55.......... Transfer of partly made goods.......................................................... 52

58.......... Entry for home consumption etc....................................................... 52

59.......... Payment of duty................................................................................ 54

59A....... Declared period quotas--effect on rates of Excise duty.................... 54

59AA.... Payment of duty by relevant travellers.............................................. 57

59B....... Revocation and variation of quota orders.......................................... 57

59C....... Service of quota orders etc................................................................ 58

60.......... Persons to keep excisable goods safely etc....................................... 58

61.......... Control of excisable goods................................................................ 60

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

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

61B....... Removal of goods to a warehouse by a Collector............................. 63

61C....... Permission to deliver certain goods for home consumption without entry               64

61D....... Outwards duty free shops................................................................. 68

61E........ Inwards duty free shops.................................................................... 72

62.......... Deficiency in duty............................................................................. 76

63.......... Power to prescribe scales for calculating quantities of excisable goods produced    76

64.......... Delivery of samples free of duty....................................................... 76

65.......... Rules for working out the volume or weight etc. of excisable goods 76

Part VII--Special provisions relating to tobacco                                              78

68.......... Exemption......................................................................................... 78

75.......... Destruction of waste tobacco............................................................ 78

76.......... Limitation of amount of moisture in tobacco..................................... 78

77.......... How moisture determined................................................................. 79

77AA.... Tobacco leaf stock may be checked................................................... 79

Part VIIA--Special provisions relating to alcoholic beverages                81

77A....... Definitions........................................................................................ 81

77D....... Spoilt beer......................................................................................... 81

77E........ Removal of beer when licence ceases to be in force etc..................... 81

77F........ Disposal of beer by Collector on cancellation etc. of licence............. 82

77FA..... Excise duty to be paid according to labelled alcoholic strength of certain beverages                82

77FC..... Repackaged beer............................................................................... 83

Part VIIAA--Special provisions relating to spirits                                         84

77FD..... Spirit for fortifying Australian wine or Australian grape must.......... 84

77FE..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--class determinations.......................................................................................................... 84

77FF..... Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose--specific approvals 85

77FG..... Denatured spirits............................................................................... 86

77FH..... When an amount is payable on spirit covered by section 77FD, 77FE or 77FF       86

77FI...... Delivery from CEO's control of brandy, whisky or rum.................. 87

77FJ...... Person must not abstract denaturing substances in spirit classified to subitem 3.8   88

77FK..... Offence in relation to stills................................................................ 88

77FL..... Offence in relation to describing spirits as "old" or "very old"......... 89

77FM.... Spirit blending is to be treated as manufacture.................................. 90

Part VIIB--Special provisions relating to fuel                                                   91

77G....... Fuel blending is to be treated as manufacture.................................... 91

77H....... Blending exemptions......................................................................... 91

77HA.... Compressed natural gas that is exempt from excise duty.................. 94

77HB.... Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty  95

77J........ Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30           95

77K....... Crude oil and condensate may attract more than one excise duty...... 96

77L........ Notice requirements for sales or supplies of LPG to which an LPG remission applies            96

77M...... Penalty for using LPG for excisable LPG use.................................. 97

Part VIII--Remissions, refunds, rebates and drawbacks                          98

78.......... Remissions, rebates and refunds....................................................... 98

79.......... Drawbacks........................................................................................ 98

80.......... Recovery of overpayments of refunds, rebates and drawbacks......... 98

81.......... Certain interest not payable............................................................... 99

Part IX--Officers                                                                                                               100

Division 1--Powers of officers                                                                            100

Subdivision A--Preliminary                                                                               100

82.......... Law relating to legal professional privilege not affected.................. 100

Subdivision B--General regulatory powers                                                   100

86.......... Officers to have access to factories and approved places................ 100

87.......... Power to stop conveyances about to leave an excise place.............. 100

87AA.... Searches of conveyances without warrant....................................... 101

87A....... Powers of officers in relation to resources installations.................. 102

87B....... Powers of officers in relation to sea installations............................ 102

91.......... Examine all goods........................................................................... 102

92.......... Seals etc. not to be broken............................................................... 102

Subdivision D--Powers of arrest                                                                       103

100........ Power of arrest................................................................................ 103

102........ Arrested persons to go before Justices............................................ 103

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

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

Subdivision E--Miscellaneous                                                                            104

106........ Samples........................................................................................... 104

107........ Power to purchase samples............................................................. 104

Division 1A--Search and seizure                                                                       105

Subdivision A--Preliminary                                                                               105

107AA.. Definitions...................................................................................... 105

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

Subdivision B--Search warrants in respect of things believed to be evidential material            107

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

107BB... The things that are authorised by a search warrant.......................... 109

107BC... Use of equipment to examine or process things.............................. 110

107BD.. Use of electronic equipment on or in premises................................ 111

107BE... Compensation for damage to equipment or data.............................. 113

107BF... Copies of seized things to be provided............................................ 114

Subdivision C--Seizure of goods believed to be forfeited goods               114

107CA.. When seizure warrants can be issued.............................................. 114

107CB... The things that are authorised by seizure warrants.......................... 116

Subdivision D--Provisions applicable both to search and seizure warrants  117

107DA.. Conduct of ordinary searches and frisk searches............................ 117

107DB.. Announcement before entry............................................................ 117

107DC.. Details of warrant to be given to occupier....................................... 118

107DD.. Occupier entitled to be present during search or seizure.................. 119

107DE... Availability of assistance and use of force in executing a warrant... 119

107DF... Specific powers available to executing officers............................... 120

107DG.. Warrants by telephone or other electronic means............................ 121

107DH.. Receipts for things seized under warrant......................................... 122

107DI.... Offence for making false statements in warrants............................. 122

107DJ... Offences relating to telephone warrants.......................................... 123

Subdivision E--Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914                                                                                      123

107EA... Retention of things seized under a search warrant etc..................... 123

107EB... Magistrate may permit a thing seized under a search warrant etc. to be retained       124

Subdivision F--Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914                                                                                                       125

107FA... Seized goods to be secured............................................................. 125

107FB... Requirement to serve seizure notices............................................... 126

107FC... Matters to be dealt with in seizure notices....................................... 126

107FD... Claim for return of goods seized..................................................... 127

107FE... Treatment of goods seized if no claim for return is made................ 127

107FF... Treatment of goods seized if a claim for return is made.................. 128

107FG... Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained    131

107FH... Right of compensation in certain circumstances for goods disposed of or destroyed               132

107FI.... Effect of forfeiture........................................................................... 132

107FJ.... Immediate disposal of certain goods............................................... 133

107FK... Release of goods on security........................................................... 135

107FL... Service by post................................................................................ 135

107FM.. Disposal of forfeited goods............................................................. 136

107FN... Destruction or concealment of evidential material or forfeited goods 136

Subdivision G--Miscellaneous                                                                           137

107GA.. Nature of functions of magistrate under sections 107EB and 107FG 137

107GB.. Retaining evidential material of goods immediately disposed of..... 137

107GC.. Appointment of analyst................................................................... 138

107GD.. Evidentiary certificates in relation to goods immediately disposed of 138

Division 2--Protection to officers                                                                      141

108........ Reasonable cause for seizure a bar to action.................................... 141

109........ Notice of action to be given............................................................. 141

110........ Defect in notice not to invalidate..................................................... 141

111........ No evidence to be produced but that contained in notice................. 141

112........ Officer may tender amends............................................................. 142

113........ Commencement of proceedings against officers............................. 142

114........ Time for commencing action........................................................... 142

115........ Security may be required................................................................. 143

Part X--Penal provisions                                                                                              144

116........ Forfeiture........................................................................................ 144

117........ Unlawful possession of excisable goods........................................ 145

117A..... Unlawfully moving excisable goods............................................... 145

117B..... Unlawfully selling excisable goods................................................. 146

117BA.. Unlawfully selling LPG that is used for an excisable LPG use....... 147

117C..... Unlawful possession of tobacco seed, plant or leaf......................... 147

117D..... Unlawfully moving tobacco leaf..................................................... 148

117E...... Unlawfully buying tobacco seed or plant........................................ 149

117F...... Unlawfully buying tobacco leaf...................................................... 149

117G..... Unlawfully selling tobacco seed or plant......................................... 150

117H..... Unlawfully selling tobacco leaf....................................................... 151

117I....... Counterfeit tobacco labels............................................................... 151

118........ Illegal prevention of seizures........................................................... 152

120........ Offences.......................................................................................... 152

124........ Collusive seizures penalty............................................................... 154

127A..... Alternative penalties........................................................................ 155

128........ Penalties in addition to forfeitures................................................... 155

Part XA--Penalty instead of prosecution                                                           156

129A..... Purpose and effect of this Part........................................................ 156

129B..... When an infringement notice may be issued................................... 156

129C..... Matters to be included in an infringement notice............................. 156

129D..... Due date for penalty........................................................................ 157

129E...... Effect of payment of penalty........................................................... 157

129F...... Withdrawal of infringement notice.................................................. 158

Part XI--Excise prosecutions                                                                                     159

133........ Meaning of Excise prosecution....................................................... 159

134........ Institution of prosecutions............................................................... 159

136........ Prosecution in accordance with practice rules................................. 160

137........ State Court practice......................................................................... 160

138........ Commencement of prosecutions..................................................... 160

139........ Information etc. to be valid etc. if in words of Act.......................... 160

140........ No objections for informality.......................................................... 160

141........ Conviction not to be quashed.......................................................... 161

142........ Protection to witnesses.................................................................... 161

143........ Defendant a competent witness....................................................... 161

144........ Averment of prosecution sufficient................................................. 162

145........ Proof of proclamations etc.............................................................. 162

145A..... Conduct by directors, employees or agents..................................... 163

146........ Minimum penalties.......................................................................... 164

148........ Collector may levy on goods in his or her possession.................... 164

150........ Imprisonment not to release penalty................................................ 164

151........ Conviction to operate as a condemnation........................................ 164

152........ Parties may recover costs................................................................ 165

153........ Application of penalties................................................................... 165

Part XII--Disputes as to duty                                                                                    166

154........ Deposit of duty............................................................................... 166

155........ Limited dispute rights because of objection against private ruling... 166

Part XIV--Miscellaneous                                                                                              167

159A..... Jurisdiction of courts....................................................................... 167

160........ Alteration of agreements where duty altered................................... 167

160A..... Ship's stores and aircraft's stores................................................... 168

160B..... Notification of proposals when House of Representatives not sitting 169

162........ Rebate............................................................................................. 169

162B..... Sale by Collector............................................................................. 170

162C..... Review of decisions........................................................................ 171

Part XV--Regulations and by-laws                                                                        173

163A..... Interpretation................................................................................... 173

164........ Regulations..................................................................................... 173

164A..... Effect of regulations relating to condensate..................................... 174

165........ CEO may make by-laws................................................................. 174

165A..... By-laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years                174

166........ By-laws specifying goods............................................................... 178

167........ By-laws for purposes of repealed items.......................................... 179

168........ Publication of by-laws.................................................................... 179

169........ Retrospective by-laws not to increase duty..................................... 179

170........ By-laws for purposes of proposals................................................. 179

Schedules                                                                                                                           181

Schedule I--Australia                                                                                            181

Endnotes                                                                                                                                  182

Endnote 1--About the endnotes                                                                          182

Endnote 2--Abbreviation key                                                                              184

Endnote 3--Legislation history                                                                           185

Endnote 4--Amendment history                                                                         207

Endnote 5--Editorial changes                                                                             228


  

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

 

Endnote 3--Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and 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)

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)

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

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

Sch 2 (items 181-186, 418, 419): 24 May 2001 (s 2(3))

Sch 2 (items 418, 419)

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

Sch 1 and Sch 2 (items 1-68, 70-105, 107, 108, 110-123): 4 May 2001 (s 2(1)(b))
Sch 2 (items 69, 106, 109): never commenced (s 2(2)(a))

Sch 2 (items 5, 13, 17, 22, 113, 117)

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4-14 and Sch 3 (items 176-178): 15 July 2001 (s 2(3))

s 4-14

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001

146, 2001

1 Oct 2001

s 4 and Sch 4 (items 12-32): 15 Dec 2001 (s 2(1))

s 4

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)

Excise Laws Amendment Act (No. 1) 2002

107, 2002

2 Dec 2002

Sch 1 (items 4-6): 14 May 2002 (s 2(1) item 2)

--

Crimes Legislation Enhancement Act 2003

41, 2003

3 June 2003

Sch 3 (item 33): 4 May 2001 (s 2(1) item 22)
Sch 3 (item 42): 3 June 2003 (s 2(1) item 1)

Sch 3 (item 42)

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

54, 2003

27 June 2003

1 July 2003

Sch 4 (item 18)

as amended by

 

 

 

 

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Sch 10 (item 245): 1 July 2003 (s 2(1) item 7)

--

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003

122, 2003

5 Dec 2003

Sch 2 (items 1-3): 5 Dec 2003

Sch 2 (item 3)

Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004

42, 2004

21 Apr 2004

Sch 1 (items 1-3) and Sch 2 (items 1-3): 18 Sept 2003 s 2(1))
Remainder: 21 Apr 2004

--

Excise and Other Legislation Amendment (Compliance Measures) Act 2004

91, 2004

29 June 2004

s 4: 29 June 2004
Sch 1 (items 4-9): 29 Dec 2004
Sch 2-4: 30 June 2004

s 4

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (items 232-236): 22 June 2006

--

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006

74, 2006

26 June 2006

Sch 1 (items 16-91): 1 July 2006

Sch 1 (items 102-109)

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Sch 4 (item 13): 15 Mar 2007

--

Excise Legislation Amendment (Condensate) Act 2008

108, 2008

18 Oct 2008

Sch 1 (items 1-3, 13(1), 14, 15): 18 Oct 2008

Sch 1 (items 13(1), 14, 15)

Customs Legislation Amendment (Name Change) Act 2009

33, 2009

22 May 2009

Sch 2 (items 31-33): 23 May 2009

--

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Sch 5 (items 1-11): 18 Sept 2009

--

Crimes Legislation Amendment (Serious and Organised Crime) Act (No. 2) 2010

4, 2010

19 Feb 2010

Sch 10 (item 19): 20 Feb 2010

--

Tax Laws Amendment (2009 Measures No. 6) Act 2010

19, 2010

24 Mar 2010

Sch 6: 24 Mar 2010

--

Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010

74, 2010

28 June 2010

Sch 2 (item 6): 1 July 2010

--

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

145, 2010

16 Dec 2010

Sch 2 (items 16, 17, 126): 17 Dec 2010 (s 2(1) item 2)

Sch 2 (item 126)

Human Services Legislation Amendment Act 2011

32, 2011

25 May 2011

Sch 4 (items 618-620): never commenced (s 2(1) item 4)

--

Taxation of Alternative Fuels Legislation Amendment Act 2011

68, 2011

29 June 2011

Sch 1 (items 1-14): 1 Dec 2011 (s 2(1) item 2)

--

Tax Laws Amendment (2011 Measures No. 8) Act 2011

136, 2011

29 Nov 2011

Sch 4 (items 1-4): 1 Dec 2011 (s 2(1) item 7)

Sch 4 (item 4)

Clean Energy (Excise Tariff Legislation Amendment) Act 2011

156, 2011

4 Dec 2011

Sch 2 (item 1): 1 July 2012 (s 2(1) item 3)

--

Excise Amendment (Reducing Business Compliance Burden) Act 2012

36, 2012

15 Apr 2012

Sch 1 (items 1-25, 28): 15 Apr 2012 (s 2(1) items 2-6)

Sch 1 (item 28)

Tax Laws Amendment (2012 Measures No. 3) Act 2012

58, 2012

21 June 2012

Sch 2 (items 1-3, 5): 21 June 2012 (s 2(1) item 3)

Sch 2 (item 5)

Clean Energy (Excise Tariff Legislation Amendment) Act 2012

81, 2012

28 June 2012

Sch 1 (item 1): 1 July 2012 (s 2(1) item 2)

--

Statute Law Revision Act 2013

103, 2013

29 June 2013

Sch 1 (item 35): 29 June 2013 (s 2(1) item 2)

--

Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

62, 2014

30 June 2014

Sch 12 (items 157, 158) and Sch 14: 1 July 2014 (s 2(1) items 6, 14)

Sch 14

as amended by

 

 

 

 

Public Governance and Resources Legislation Amendment Act (No. 1) 2015

36, 2015

13 Apr 2015

Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2)

Sch 7

as amended by

 

 

 

 

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2)

--

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2)

--

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015

21, 2015

19 Mar 2015

Sch 7 (items 7,8): 20 Mar 2015 (s 2(1) item 15)

--

Customs and Other Legislation Amendment (Australian Border Force) Act 2015

41, 2015

20 May 2015

Sch 5 (items 66-69), Sch 6 (item 71) and Sch 9: 1 July 2015 (s 2(1) items 2, 7)

Sch 9

Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015

81, 2015

26 June 2015

Sch 1 (items 7, 8, 11, 25-28): 1 July 2015 (s 2(1) item 1)

Sch 1 (items 11, 25-28)

Fuel Indexation (Road Funding) Act 2015

102, 2015

30 June 2015

Sch 2: 10 Nov 2014 (s 2(1) item 5)

--

Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015

126, 2015

10 Sept 2015

Sch 1 (items 200-202): 5 Mar 2016 (s 2(1) item 2)

--

Statute Law Revision Act (No. 1) 2016

4, 2016

11 Feb 2016

Sch 4 (items 1, 161, 386): 10 Mar 2016 (s 2(1) item 6)

--

Law and Justice Legislation Amendment (Northern Territory Local Court) Act 2016

26, 2016

23 Mar 2016

Sch 1 (items 17, 34, 35): 1 May 2016 (s 2(1) item 2)

Sch 1 (items 34, 35)

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 44): 1 July 2016 (s 2(1) item 7)

--

Statute Law Revision (Spring 2016) Act 2016

67, 2016

20 Oct 2016

Sch 1 (items 18-26): 17 Nov 2016 (s 2(1) item 2)

--

 

(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

Endnote 4--Amendment history

 

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; No. 68, 2011; No. 36, 2012; No 33, 2016

 

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; No 21, 2015

 

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

 

Note to s. 7.............................

ad. No. 145, 2010

 

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; No 41, 2015

 

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; No. 36, 2012

 

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; No. 68, 2011

 

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

 

 

am No 41, 2015

 

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; No. 36, 2012

 

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; No. 36, 2012; No 103, 2013

 

s. 61D....................................

ad. No. 81, 1982

 

 

am. No. 175, 1985; No. 111, 1990; No. 85, 1995; No. 115, 2000; Nos. 25 and 146, 2001; No 5, 2015; No 4, 2016

 

Note to s. 61D(11).................

ad. No. 25, 2001

 

s. 61E.....................................

ad. No. 175, 1985

 

 

am. Nos. 25 and 146, 2001; No. 33, 2009; No 41, 2015; No 4, 2016

 

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

 

 

am. No. 68, 2011; No 126, 2015

 

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

 

s. 77FM..................................

ad. No. 19, 2010

 

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

 

Subhead. to s. 77H(5)............

rs. No. 58, 2012

 

s. 77H....................................

ad. No. 105, 1968

 

 

rep. No. 165, 1979

 

 

ad. No. 113, 1993

 

 

rs. No. 74, 2006

 

 

am. No. 68, 2011; No. 58, 2012; No 81, 2015; No 102, 2015

 

s. 77HA..................................

ad. No. 68, 2011

 

 

am. No. 136, 2011

 

 

rs. No. 156, 2011; No. 81, 2012

 

s. 77HB..................................

ad. No. 68, 2011

 

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

 

s. 77L.....................................

ad. No. 110, 1978

 

 

am. No. 50, 1979; No. 65, 1981; No. 39, 1983

 

 

rep. No. 101, 1983

 

 

ad. No. 68, 2011

 

 

am. No. 136, 2011

 

s. 77M....................................

ad. No. 110, 1978

 

 

am. No. 50, 1979; No. 61, 1981; No. 39, 1983

 

 

rep. No. 101, 1983

 

 

ad. No. 68, 2011

 

Part VIIC

 

 

Part VIIC................................

ad. No. 110, 1978
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; No. 4, 2010

 

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; No 67, 2016

 

s. 101.....................................

rep. No. 49, 1958

 

s 102......................................

am No 115, 2000

 

s 103......................................

am No 115, 2000; No 67, 2016

 

s. 104.....................................

am. No. 34, 1986; No. 115, 2000; No. 25, 2001; No 67, 2016

 

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; No 26, 2016

 

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; No 24, 1973; No 216, 1973; No 39, 1983; No 115, 2000; No 25, 2001; No 91, 2004; No 74, 2006; No 21, 2015

 

s. 117.....................................

am. No. 93, 1966; No. 105, 1968; No. 39, 1983; No. 40, 1985

 

 

rs. No. 115, 2000

 

ss. 117A, 117B......................

ad. No. 115, 2000

 

s. 117BA................................

ad. No. 68, 2011

 

s. 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; No 4, 2016

 

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; No 4, 2016

 

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; No 4, 2016

 

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

 

 

am. No. 68, 2011

 

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

 

 

ed C57

 

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

 

 

ed C57

 

s. 145.....................................

am. No. 85, 1995

 

 

ed C57

 

s. 145A..................................

ad. No. 40, 1985; No 5, 2015

 

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

 

s. 155.....................................

am. No. 26, 1918

 

 

rep. No. 42, 1980

 

 

ad. No. 74, 2010

 

Part XIII.................................

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

 

 

rep. No. 145, 2010

 

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; No. 68, 2011; No. 36, 2012

 

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

 

 

rs No 126, 2015

 

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; No. 36, 2012; No 62, 2014

 

Note to s 165A(11)................

ad No 62, 2014

 

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; No 5, 2015

 

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

 

 

Endnote 5--Editorial changes

In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.

 

Kind of editorial change

 

Change to typeface

 

Details of editorial change

 

This compilation was editorially changed to update all occurrences of the words prima facie in italics to regular font, with the exception of an occurrence in a subsection heading.

 

 

Subsection 134(4)

 

Kind of editorial change

 

Change to grammar, syntax or the use of conjunctives or disjunctives

 

Details of editorial change

 

Subsection 134(4) contains the phrase: "Where a Excise prosecution".

 

This compilation was editorially changed to omit the word "a" and insert the word "an", between the words "Where" and "Excise", to correct this grammatical error.


 



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