Excise Amendment (Compliance Improvement) Act 2000

The CEO may withdraw an infringement notice that has been issued to a person if the CEO is satisfied that in all the circumstances it is proper to do so.

Note: For service of the withdrawal notice, see section 28A of the Acts Interpretation Act 1901.

If the person has already paid the penalty stated in the notice, the CEO must refund it.

Notice of the withdrawal of the infringement notice must be given to the person. The withdrawal notice must state:

the person’s name and address; and

the date of issue of the infringement notice; and

that the infringement notice is withdrawn; and

that a prosecution of the offence may be brought against the person in a court.

60 Subsection 134(2)

Omit “$20,000” (wherever occurring), substitute “$40,000”.

61 Subsection 134(4)

Omit “$5,000” (wherever occurring), substitute “$20,000”.

62 Application of items 60 and 61

The amendments made by items 60 and 61 apply to Excise prosecutions instituted on or after the day on which this item commences, whether or not the prosecutions are in relation to penalties incurred, or goods seized, before, on or after that day.

63 Section 162A

Repeal the section.

64 Subsection 162B(1)

Omit “162A”, substitute “39N”.

65 Paragraph 162B(5)(c)

Omit “162A”, substitute “39N”.

66 Paragraphs 162C(1)(a), (b) and (c)

Repeal the paragraphs.

67 Schedules II, III, IV, V, VI and VII

Repeal the Schedules.

68 The whole of the Act

Amend so that every occurrence of “he” is followed once by “or she”.

69 The whole of the Act

Amend so that every occurrence of “him” is followed once by “or her”.

70 The whole of the Act

Amend so that every occurrence of “himself” is followed once by “or herself”.

71 The whole of the Act

Amend so that every occurrence of “his” is followed once by “or her”.

Schedule 2—Transitional provisions

1 Definitions

In this Schedule:

new Act means the Excise Act 1901 as amended by this Act.

old Act means the Excise Act 1901 as in force immediately before the commencement of this Act.

2 Declarations under section 5A

A person who is a proprietor of an approved place under section 5A of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a storage licence granted at that time under Part IV of the new Act.

The approved place of which the person is the proprietor is taken, with respect from that time, to be the approved place specified in the storage licence.

3 Regulations under section 14

Regulations made under section 14 of the old Act that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under paragraph 39(2)(f) of the new Act.

4 Registered producers

A person who is registered as a producer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a producer licence granted at that time under Part IV of the new Act.

The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the producer licence.

5 Registered dealers

A person who is registered as a dealer under Part III of the old Act immediately before the commencement of this item is taken, with respect from that time, to be the holder of a dealer licence granted at that time under Part IV of the new Act.

The premises in respect of which the person was registered is taken, with respect from that time, to be the premises specified in the dealer licence.

6 Permissions under section 29

A permission granted under section 29 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a permission granted under:

if the permission is in relation to a producer—section 30 of the new Act; and

if the permission is in relation to a dealer—section 35 of the new Act.

7 Regulations under section 33

Regulations made under section 33 of the old Act that are in force immediately before the commencement of this item are taken, with respect from that time, to have been made under:

to the extent that the regulations are in relation to a producer—section 32 of the new Act; and

to the extent that the regulations are in relation to a dealer—section 37 of the new Act.

8 Securities under section 39

A security given under section 39 of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to have been given at that time under section 16 of the new Act.

9 Manufacturing licences

If:

an application for a licence was made under section 37 of the old Act; and

immediately before the commencement of this item, the Collector had not made a decision whether to grant or refuse the licence;

the application is taken, with respect from that time, to be an application for a manufacturing licence made at that time under section 39 of the new Act.

A manufacturing licence granted under Part IV of the old Act that is in force immediately before the commencement of this item is taken, with respect from that time, to be a manufacturer licence granted at that time under Part IV of the new Act.

The premises in respect of which the person was licensed is taken, with respect from that time, to be the premises specified in the manufacturer licence.

10 Information given under the regulations

If:

regulations made under section 4 of this Act 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 new Act because of this Schedule, to provide information of the kind relevant to that Part; and

the person provides that information;

the information is taken to be information provided by the person in an application under section 39 of the new Act.

[Minister’s second reading speech made in—

House of Representatives on 21 June 2000

Senate on 22 June 2000