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Excise Amendment (Compliance Improvement) Bill 2000

Excise Amendment (Compliance Improvement) Act 2000

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Amendment of the Excise Act 1901

Bill reference Paragraph no.
Item 1 2.98
Item 2 4.31
Items 3 and 4 2.102
Item 4, definition of 'dealer licence' in subsection 4(1) 2.28
Item 5 2.101
Item 6, definition of 'licence' in subsection 4(1) 2.5
Item 7, definition of 'licensed dealer' in subsection 4(1) 2.28
Items 7 to 11 2.102
Item 8, definition of 'licensed manufacturer' in subsection 4(1) 2.10
Item 9, definition of 'licensed producer' in subsection 4(1) 2.16
Item 11, definition of 'manufacturer licence' in subsection 4(1) 2.10
Item 12, definition of 'penalty day' in subsection 4(1) 1.11
Item 13 3.23
Items 14 to 18 2.102
Item 15, definition of 'producer licence' in subsection 4(1) 2.16
Items 16 and 18 2.100
Item 19, definition of 'tobacco bale label' in subsection 4(1) 3.7
Item 20 2.97
Item 21, new section 6A 1.20
Item 22 2.86, 2.101
Item 23 2.101
Item 24 2.101
Item 25 2.103
Item 26 2.3
Item 26, new section 25 2.11
Item 26, new section 26 2.12
Item 26, new subsection 27(1) 2.14
Item 26, new subsections 27(2) and (3) 2.15
Item 26, new subsection 28(1) 2.17
Item 26, new subsections 28(2) and (3) 2.18
Item 26, new subsections 29(1) to (3) 2.19
Item 26, new subsection 30(1) 2.21
Item 26, new subsections 30(2) and (3) 2.22
Item 26, new subsection 31(1) 2.23
Item 26, new subsections 31(2) and (3) 2.24
Item 26, new section 32 2.26
Item 26, new subsection 33(1) 2.29
Item 26, new subsections 33(2) and (3) 2.30
Item 26, new subsection 33(4) 2.31
Item 26, new subsections 34(1) to (3) 2.32
Item 26, new subsection 35(1) 2.34, 2.36
Item 26, new subsections 35(2) and (3) 2.35, 2.37
Item 26, new section 37 2.39
Item 26, new subsection 37(1) 2.38
Item 26, new subsection 39E(1) 2.6
Item 26, new subsection 39E(2) 2.7
Item 26, new section 39F 2.8
Item 27 2.3
Item 27, new section 39 2.41
Item 27, new paragraph 39(2)(f) 2.41
Item 27, new section 39A 2.42
Item 27, new paragraph 39A(2)(g) 2.43, 2.45
Item 27, new paragraph 39A(2)(h) 2.44
Item 27, new paragraph 39A(2)(i) 2.43
Item 27, new paragraph 39A(2)(k) 2.45
Item 27, new section 39B 2.46
Item 27, new section 39C 2.47
Item 27, new subsection 39D(1) 2.48
Item 27, new subsections 39D(2) and (3) 2.49
Item 27, new subsection 39D(4) 2.50
Item 27, new subsection 39F(2) 2.51
Item 27, new section 39G 2.53
Item 27, new sections 39H and 39I 2.54
Item 27, new subsections 39J(1) and (2) 2.55
Item 27, new paragraph 39J(3)(a) 2.56
Item 27, new paragraph 39J(3)(b) 2.57
Item 27, new subsection 39J(4) 2.57
Item 27, new subsection 39J(5) 2.58
Item 27, new subsection 39K(1) 2.63
Item 27, new subsection 39K(2) 2.64
Item 27, new subsection 39K(3) 2.65
Item 27, new subsections 39K(4) and (5) 2.66
Item 27, new subsection 39K(6) 2.60
Item 27, new paragraph 39K(6)(e) 2.61
Item 27, new paragraph 39K(6)(f) 2.62
Item 27, new subsection 39K(7) 2.62
Item 27, new subsection 39L(1) 2.67
Item 27, new subsection 39L(2) 2.68
Item 27, new subsection 39L(3) 2.69
Item 27, new subsections 39L(4) and (5) 2.70
Item 27, new subsection 39L(6) 2.71
Item 27, new subsections 39L(7) and (8) 2.72
Item 27, new section 39M 2.74
Item 27, new subsection 39N(1) 2.76
Item 27, new subsection 39N(2) 2.77
Item 27, new subsection 39N(3) 2.78
Item 27, new subsection 39N(4) 2.79
Item 27, new section 39O 2.80
Item 27, new section 39P 2.81
Item 27, new section 39Q 2.83
Item 27, new section 39R 2.85
Item 27, new subsection 44(1) 3.6
Item 27, new subsection 44(2) 3.7
Item 27, new subsections 44(3) to (6) 3.8
Items 28 and 29 2.101
Item 30 4.4
Item 31 4.5
Item 32, new subsection 50(1A) 4.6
Items 33, 34 and 36 2.101
Item 35 3.24
Item 37, new section 61 4.21
Item 38, new sections 61A(4), (6) and (7) 4.23
Item 38, new subsection 61A(5) 4.24
Item 39, new subsections 61C(4), (4B) and (4C) 4.26
Item 39, new subsection 61C(4A) 4.27
Item 40 2.101
Item 41, new subsection 86(3) 2.27, 2.40
Items 42 and 44 4.29
Item 43 4.31
Item 45, new section 87AA 4.30
Items 46 and 49 3.24
Item 47 3.21
Items 48 and 51 2.101
Item 50, new paragraph 116(1)(ba) 3.19
Item 50, new paragraph 116(1)(bb) 3.19
Item 50, new paragraph 116(1)(bc) 3.19
Item 52 4.8
Item 52, new subsection 117(1) 4.9
Item 52, new subsections 117(2) and (3) 4.10
Item 52, new subsection 117A(1) 4.14
Item 52, new subsections 117A(2) and (3) 4.15
Item 52, new subsections 117B(1) to (3) 4.16
Item 52, new subsection 117B(4) 4.18
Item 52, new section 117C 3.5
Item 52, new section 117D 3.9
Item 52, new section 117E 3.12, 3.14
Item 52, new section 117G 3.15
Item 52, new subsection 117G(1) 3.15
Item 52, new section 117H 3.17
Item 52, new subsection 117I(1) 3.10
Item 52, new subsections 117I(2) to (4) 3.11
Item 53 4.13
Items 54 and 55 3.13, 3.16
Item 56 2.74
Item 57, new section 127A 1.7
Item 58 4.8, 4.13
Item 59, new subsection 129A(1) 1.13
Item 59, new subsection 129A(2) 1.13
Item 59, new section 129B 1.15, 4.11, 4.17
Item 59, new section 129D 1.16
Item 59, new section 129E 1.17
Item 59, new section 129F 1.18
Item 60 4.33
Item 61 4.34
Item 62 4.35
Items 63 to 65 2.75
Item 66 2.82
Item 67 2.104
Items 68 to 71 1.21

Schedule 2: Transitional provisions

Bill reference Paragraph no.
Item 2 2.90
Item 3 2.93
Item 6 2.95
Item 7 2.96
Item 8 2.94
Item 10 2.88
Subitems 4(1) and 5(1) 2.89
Subitems 4(2) and 5(2) 2.89
Subitem 9(1) 2.92
Subitems 9(2) and (3) 2.91


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