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TAXATION LAWS AMENDMENT (EXCISE ARRANGEMENTS) ACT 2001 NO. 25, 2001 - SCHEDULE 7

- Amendment of other Acts

Customs Administration Act 1985

1 Section 3 (definition of law of customs or excise)

Repeal the definition, substitute:

law of customs means:

(a)
this Act; or

(b)
any other Act of which the CEO has the general administration; or

(c)
if the CEO has the general administration of a particular provision or provisions only of an Act—that provision or those provisions; or

(d)
if the CEO has the general administration of an Act, or of a particular provision or provisions of an Act, only in so far as that Act, or that provision or those provisions, relates or relate to a particular matter or matters—that Act, or that provision or those provisions, in so far as that Act, or that provision or those provisions, relates or relate to that matter or those matters; or

(e)
any instrument (including rules, regulations, by-laws or determinations) under this Act, under an Act to which paragraph (b) applies, under a provision to which paragraph (c) applies or under an Act or provision referred to in paragraph (d) in so far as it relates to a matter so referred to.

2 Subsection 4(4)

Omit "or excise".

3 Subsections 14(1) and (3)

Omit "or excise".

4 Subsection 14(5)

Repeal the subsection, substitute:

(5) In this section:

officer of Customs means a person who is an Officer of Customs for the purposes of the Customs Act 1901 .

5 Subsection 16(1A) (paragraphs (d) and (e) of the definition of authorised person)

Omit "or excise".

6 Paragraph 16(9)(h)

Omit "or excise".

7 Paragraphs 16A(1)(a) and (b)

Omit "or excise".

8 Subsection 16A(2)

Omit "or excise".

Excise Tariff Act 1921

9 Section 1A

Omit "Chief Executive Officer of Customs", substitute "CEO".

10 Subsection 3(1) (definition of CEO)

Omit "Chief Executive Officer of Customs", substitute "Commissioner of Taxation".

11 Paragraph 5(1)(b)

Omit "the control of the Customs, or to Excise supervision", substitute "the CEO's control".

12 Sub-subparagraphs 5(2)(b)(ii)(A) and (c)(ii)(A)

Omit "the control of the Customs or to Excise supervision", substitute "the CEO's control".

13 Subsection 6AB(1)

Omit "Departmental By-laws", substitute "by-laws".

14 Subsection 6B(1) (definition of prescribed production area)

Omit "Departmental By-laws", substitute "by-laws".

15 Subsection 6C(1) (definition of prescribed new production area)

Omit "Departmental By-laws", substitute "by-laws".

16 Subsection 6D(1) (definition of prescribed intermediate production area)

Omit "Departmental By-laws", substitute "by-laws".

17 Paragraph 11(c) of the Schedule

Omit "section 34", substitute "Part IV".

18 Subitems 11(E) and (F) of the Schedule

Omit "section 34", substitute "Part IV".

19 Paragraph 11(G)(1) of the Schedule

Omit "section 34", substitute "Part IV".

Fuel (Penalty Surcharges) Administration Act 1997

20 Subsection 4(1) (definition of authorised officer)

Omit "of Customs".

21 Subsection 4(1)

Insert:

CEO means the Commissioner of Taxation.

22 Subsection 4(1) (paragraph (b) of the definition of Excise place)

Omit "section 34", substitute "Part IV".

23 Subsection 4(1)

Insert:

officer means a person employed or engaged under the Public Service Act 1999 who is:

(a)
exercising powers; or

(b)
performing functions;

under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953 ).

24 Section 46

Repeal the section.

25 Section 49A

Omit "of Customs".

26 Subsection 49B(2)

Omit "of Customs".

Note: The heading to subsection 49B(2) is altered by omitting " Customs officer's " and substituting " Officer's ".

27 Subsection 50(1)

Omit "of Customs".

Taxation Administration Act 1953

28 Section 2

Insert:

Customs diesel fuel rebate provision means:

(a)
section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6), of the Customs Act 1901 ; or

(b)
any regulation made under the Customs Act 1901 for the purposes of a provision referred to in paragraph (a).

29 Section 2 (after paragraph (ba) of the definition of taxation law)

Insert:

(bb)
the Customs diesel fuel rebate provisions;

30 Section 2 (note at the end of the definition of taxation law)

Renumber as note 1.

31 Section 2 (at the end of the definition of taxation law)

Add:

Note 2: Subsection (2) restricts the meaning of this term in Part III, and in Subdivision 284-B in Schedule 1.

32 At the end of section 2

Add:

(2) Despite the definition of taxation law in subsection (1), the following are not taxation laws for the purposes of Part III, and Subdivision 284-B in Schedule 1:

(a)
any Excise Act (as defined in subsection 4(1) of the Excise Act 1901 );

(b)
the Fuel (Penalty Surcharges) Administration Act 1997 ;

(c)
the Customs diesel fuel rebate provisions.

33 Subsection 3F(1)

Omit "Comptroller-General", substitute "Chief Executive Officer".

Note: The heading to section 3F is altered by omitting " Comptroller-General " and substituting " Chief Executive Officer ".

34 Part III (after the heading)

Insert:

Note: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

35 Subsection 250-10(2) in Schedule 1 (after table item 20)

Insert:

21
coal excise duty
23
Coal Excise Act 1949
22
administrative penalty relating to diesel fuel rebate
164AA
Customs Act 1901
23
stock deficiency
50
Distillation Act 1901
24
excise duty
54
Excise Act 1901
24A
administrative penalty relating to diesel fuel rebate
78AB
Excise Act 1901
24B
stock deficiency
105
Excise Act 1901

36 Subsection 250-10(2) in Schedule 1 (after table item 35)

Insert:

37
penalty surcharge
8
Fuel (Penalty Surcharges) Administration Act 1997

37 At the end of subsection 284-75(1) in Schedule 1

Add:

Note: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Subdivision.



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