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This Act may be cited as the Excise Act 1901.
This Act shall commence on a day to be fixed by Proclamation.
In this Act, except where otherwise clearly intended:
aggravated offence has the meaning given by subsection 25(4) and section 117C.
apply, in relation to an LPG remission, has a meaning affected by subsection (5).
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
approved place means:
premises covered by a storage licence; or
premises, other than premises that are a factory, covered by a manufacturer licence.
Australia does not include:
Norfolk Island; or
the Territory of Christmas Island; or
the Territory of Cocos (Keeling) Islands.
authorised officer, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.
beer means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable.
Bulk container means a container that has the capacity to have packaged in it more than 2 litres of liquid.
By authority means by the authority of an officer doing duty in the matter in relation to which the expression is used.
CEO means the Commissioner of Taxation.
Collector means:
the CEO; or
in relation to a section of an Excise Act for which a person is an authorised officer—that authorised officer.
Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
condensate means either:
liquid petroleum; or
a substance:
that is derived from gas associated with oil production; and
that is liquid at standard temperature and pressure.
Container means any article capable of holding liquids.
Container is defined differently in section 87 and in Division 1A of Part IX.
conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind.
dealer licence has the meaning given by subsection 38(5).
Duty or Excise duty means duty of Excise.
eligible business entity has the meaning given by subparagraph 61C(1)(b)(ia).
Excisable goods means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament.
excisable LPG use in relation to LPG:
means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but
does not include the use of LPG for a motor vehicle that:
is designed merely to move goods with a forklift and is for use primarily off public roads; or
is of a kind prescribed by the regulations for the purposes of this subparagraph.
Excise Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.
excise place means:
a factory; or
an approved place; or
premises covered by a producer licence or dealer licence.
Excise Tariff means an Act imposing duties of excise and includes such an Act that has not come into operation.
Factory means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer.
Finance Minister has the meaning given by the Income Tax Assessment Act 1997.
fuel means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
Gazette notice means a notice signed by the CEO and published in the Gazette.
International aircraft has the same meaning as aircraft has in Part VII of the Customs Act 1901.
Justice means any Justice of the Peace having jurisdiction in the place.
licence has the meaning given by subsection 38(1).
licensed dealer means a person or partnership who holds a dealer licence.
licensed manufacturer means a person or partnership who holds a manufacturer licence.
licensed producer means a person or partnership who holds a producer licence.
liquid petroleum is a mixture of hydrocarbons:
that is produced from gas wells; and
that is liquid at standard temperature and pressure after recovery in surface separation facilities;
but does not include a substance referred to in paragraph (b) of the definition of condensate.
LPG means:
liquid propane; or
a liquid mixture of propane and butane; or
a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
LPG remission in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section 78 because the LPG is not intended to be used for an excisable LPG use.
Manufacture includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises.
manufacturer licence has the meaning given by subsection 38(2).
officer means a person employed or engaged under the Public Service Act 1999 who is:
exercising powers; or
performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
Overseas ship has the same meaning as ship has in Part VII of the Customs Act 1901.
penalty day, in relation to an offence, means:
if the Court knows the day on which the offence was committed—that day; or
otherwise—the day on which the prosecution for the offence is instituted.
Permission means the written permission of the Collector.
Place includes ship or aircraft.
Place outside Australia does not include:
a ship or an area of waters, outside Australia; or
an installation outside Australia; or
a reef or an uninhabited island outside Australia.
producer licence has the meaning given by subsection 38(4).
proprietor of an approved place means a person or partnership who holds a storage licence that covers that place.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
Resources Minister has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987.
Ship means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel.
small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997.
Spirit means goods described in item 3 of the Schedule to the Excise Tariff Act 1921.
standard temperature and pressure means a temperature of 20° centigrade and a pressure of one standard atmosphere.
storage licence has the meaning given by subsection 38(3).
This Act includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act.
tobacco has a meaning affected by subsection (6).
tobacco bale label means a label that:
is in a form approved in writing by the Commissioner of Taxation; and
uniquely identifies a bale of tobacco leaf.
tobacco goods means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the Excise Tariff Act 1921.
Warehouse means a warehouse licensed under the Customs Act 1901.
A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory.
A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.
For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word “Free” is specified in the column headed “Rate of Duty” in that Schedule as the rate of duty chargeable on those goods.
To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).
For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
Unless the contrary intention appears, if a provision of this Act:
would, apart from this section, have an invalid application; but
also has at least one valid application;
it is the Parliament’s intention that the provision is not to have the invalid application, but is to have every valid application.
Despite subsection (1), the provision is not to have a particular valid application if:
apart from this section, it is clear, taking into account the provision’s context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth’s legislative power; or
the provision’s operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth’s legislative power.
Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1).
This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section.
In this section:
application means an application in relation to:
one or more particular persons, things, matters, places, circumstances or cases; or
one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases.
invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth’s legislative power.
valid application, in relation to a provision, means an application that, if it were the provision’s only application, would be within the Commonwealth’s legislative power.
For the purposes of the Excise Acts:
a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or
a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of Australia.
A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or
after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).
A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or
after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.
In this section:
adjacent area, Australian seabed, coastal area, resources installation and sea installation have the same respective meanings as in the Customs Act 1901;
a resources installation shall be taken to be attached to the Australian seabed if it would be taken to be so attached for the purposes of the Customs Act 1901;
a sea installation shall be taken to be installed in an adjacent area if it would be taken to be so installed for the purposes of the Customs Act 1901; and
a sea installation shall be taken to be installed in a coastal area if it would be taken to be so installed for the purposes of the Customs Act 1901.
The penalties referred to at the foot of sections indicate that any contravention of the section whether by act or omission is an offence against this Act punishable on conviction by a penalty not exceeding the penalty mentioned.
This Act is incorporated and shall be read as one with the other Excise Acts except in so far as this Act is inconsistent with another Excise Act or other provision is made in another Excise Act.
This Act applies to a partnership as if the partnership were a person, but it applies with the changes set out in subsections (2), (3), (4), (5) and (6).
If this Act would otherwise require or permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.
If under this Act a document is given to a partner of the partnership in accordance with section 28A of the Acts Interpretation Act 1901, the document is taken to have been given to the partnership.
An obligation that would otherwise be imposed on the partnership by this Act:
is imposed on each partner instead; but
may be discharged by any of the partners.
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Act.
An offence against this Act that would otherwise be committed by the partnership is taken to have been committed by each partner who:
aided, abetted, counselled or procured the relevant act or omission; or
was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly or whether by any act or omission of the partner).
If, for the purposes of subsection (6), it is necessary to establish that the partnership engaged in particular conduct, it is sufficient to show that the conduct was engaged in by a partner within the scope of his or her actual or apparent authority. If it is also necessary to establish that the partnership had a particular state of mind when it engaged in that conduct, it is sufficient to show the partner had the relevant state of mind.
For the purposes of this Act, a change in the composition of a partnership does not affect the continuity of the partnership.
Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.
For the purposes of an Excise Prosecution:
Parts 2.1, 2.2, 2.3 and 2.4 of the Criminal Code apply; and
Parts 2.5 and 2.6 of the Criminal Code do not apply; and
a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.
This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with.
Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of an Excise Prosecution.
In this section:
Excise Prosecution has the meaning given in section 133.
The CEO has the general administration of this Act.
An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister, delegate to an officer all or any of the Minister’s powers under any Excise Act, other than this power of delegation.
A power so delegated, when exercised by the delegate, shall, for the purposes of the Excise Act that conferred the power, be deemed to have been exercised by the Minister.
A delegation under this section does not prevent the exercise of a power by the Minister.
Where under any Excise Tariff or Excise Tariff alteration proposed in the Parliament any excise duty is proposed to be imposed on any goods previously free, any person who manufactures or proposes to manufacture those goods shall be allowed until the end of the transition period to comply with the provisions of this Act relating to licences.
However, during the transition period:
a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and
the premises on which the person manufactures those goods are taken to be a factory.
In this section:
first day means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament.
transition period means the period starting at the start of the first day and ending either:
2 months after the end of the first day; or
if, before the end of those 2 months:
the person applies for a manufacturer licence for the goods; and
the Collector has not decided whether to grant, or refuse to grant, that licence;
at the earliest of the following:
12 months after the end of the first day;
the end of the last day (if any) for the goods determined under subsection (4);
the end of the day the Collector grants, or refuses to grant, the manufacturer licence.
For the purposes of this section, the Collector may, by legislative instrument, determine the last possible day of the transition period (the last day) for particular goods. Such a day must be a day occurring:
after:
the day the determination was made; and
the end of the 2 months starting at the end of the first day; but
before the end of the 12 months starting at the end of the first day.