s 1Short title
This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000.
This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000.
This Act commences on the day on which it receives the Royal Assent.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
The Governor‑General may make regulations prescribing matters:
required or permitted by this Act to be prescribed; or
necessary or convenient to be prescribed for carrying out or giving effect to this Act.
In particular, regulations may be made:
for matters of a transitional, saving or application nature arising from the amendments made by this Act; and
to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and
to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence.
Schedule 1—Amendment of the Excise Act 1901
1 Subsection 4(1) (definition of approved place)
Repeal the definition, substitute:
approved place means the premises specified in a storage licence.
2 Subsection 4(1)
Insert:
conveyance means an aircraft, railway rolling stock, vehicle or vessel of any kind.
3 Subsection 4(1) (definition of dealer)
Repeal the definition.
4 Subsection 4(1)
Insert:
dealer licence means a licence granted under Part IV, the holding of which authorises the licence holder to deal in tobacco seed, tobacco plant or tobacco leaf.
5 Subsection 4(1) (definition of factory)
Omit “manufacturer”, substitute “licensed manufacturer”.
6 Subsection 4(1) (definition of licence)
Repeal the definition, substitute:
licence means a manufacturer licence, storage licence, producer licence or dealer licence.
7 Subsection 4(1)
Insert:
licensed dealer means a person or partnership who holds a dealer licence.
8 Subsection 4(1)
Insert:
licensed manufacturer means a person or partnership who holds a manufacturer licence.
9 Subsection 4(1)
Insert:
licensed producer means a person or partnership who holds a producer licence.
10 Subsection 4(1) (definition of manufacturer)
Repeal the definition.
11 Subsection 4(1)
Insert:
manufacturer licence means a licence granted under Part IV, the holding of which authorises the licence holder to manufacture excisable goods.
12 Subsection 4(1)
Insert:
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.
13 Subsection 4(1) (definition of proclaimed material)
Repeal the definition.
14 Subsection 4(1) (definition of producer)
Repeal the definition.
15 Subsection 4(1)
Insert:
producer licence means a licence granted under Part IV, the holding of which authorises the licence holder to produce tobacco seed, tobacco plant or tobacco leaf.
16 Subsection 4(1)
Insert:
proprietor of an approved place means a person or partnership who holds a storage licence that specifies that place in the licence.
17 Subsection 4(1)
Insert:
storage licence means a licence granted under Part IV, the holding of which authorises the licence holder:
to keep and store goods that are:
excisable goods on which duty has not been paid; and
of the kind specified in the licence;
at the premises specified in the licence; and
carry out at the premises activities of a kind specified in the licence in relation to those goods.
18 Subsection 4(1) (definition of The Proprietor)
Repeal the definition.
19 Subsection 4(1)
Insert:
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.
20 Section 5A
Repeal the section.
21 After section 6
Insert:
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.
22 Section 14
Repeal the section.
23 Section 15
Omit all the words after “relating to”, substitute “licences”.
24 At the end of section 15
Add:
However, during that 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.
25 Section 23
Repeal the section.
26 Parts III and IV
Repeal the Parts, substitute:
A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.
Penalty: 2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A person who does not hold a manufacturer licence must not manufacture excisable goods.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A licensed manufacturer must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the manufacture contravenes this Act or the manufacturer licence.
Penalty: 2 years imprisonment or 500 penalty units.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed manufacturer must not manufacture excisable goods in contravention of this Act or the manufacturer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A licensed manufacturer must not intentionally manufacture excisable goods at premises that are not specified in the manufacturer licence knowing, or being reckless as to whether, the goods are excisable goods and:
knowing the premises are not specified in the manufacturer licence; or
being reckless as to whether the premises are specified in the manufacturer licence.
Penalty: 2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed manufacturer must not manufacture excisable goods at premises that are not specified in the manufacturer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A person who does not hold a producer licence must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf.
Penalty:
for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
for tobacco leaf—2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A person who does not hold a producer licence must not produce tobacco seed, tobacco plant or tobacco leaf.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A licensed producer must not intentionally produce tobacco seed, tobacco plant or tobacco leaf knowing, or being reckless as to whether, the production contravenes this Act or the producer licence.
Penalty: 2 years imprisonment or 500 penalty units.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf in contravention of this Act or the producer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A licensed producer must not, without permission, intentionally keep or store material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
knowing the premises are not specified in the producer licence; or
being reckless as to whether the premises are specified in the producer licence.
Penalty:
for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
for tobacco leaf—2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed producer must not, without permission, keep or store tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
A licensed producer must not intentionally produce material that is tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence knowing, or being reckless as to whether, the material is tobacco seed, tobacco plant or tobacco leaf and:
knowing the premises are not specified in the producer licence; or
being reckless as to whether the premises are specified in the producer licence.
Penalty:
for tobacco seed or tobacco plant—2 years imprisonment or 500 penalty units; and
for tobacco leaf—2 years imprisonment or the greater of:
500 penalty units; and
5 times the amount of duty, worked out under the regulations, being the duty that would be payable if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the penalty day.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A licensed producer must not produce tobacco seed, tobacco plant or tobacco leaf at premises that are not specified in the producer licence.
Penalty: 100 penalty units.
Strict liability applies to subsection (2).
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