• Legal database
Legal database
House of Representatives

Taxation Laws Amendment (Excise Arrangements) Bill 2000

Taxation Laws Amendment (Excise Arrangements) Act 2001

Explanatory Memorandum

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

Index

Schedule 1: Amendment of the Excise Act 1901 relating to search and seizure
Bill reference Paragraph number
Item 1, definition of 'ordinary search' in section 107AA 3.39
Item 1, definition of 'frisk search' in section 107AA 3.40
Item 1, section 107AB 3.4
Item 1, subsection 107BA(1) 3.7
Item 1, subsection 107BA(2) 3.8
Item 1, subsection 107BA(3) 3.9
Item 1, subsection 107BA(4) 3.10
Item 1, subsection 107BA(5) 3.11
Item 1, subsection 107BA(6) 3.12
Item 1, subsection 107BA(7) 3.13
Item 1, subsection 107BA(8) 3.14
Item 1, section 107BB 3.15
Item 1, subsection 107BC(1) 3.16
Item 1, subsection 107BC(2) 3.17
Item 1, subsection 107BC(3) 3.18
Item 1, subsection 107BC(4) 3.19
Item 1, subsection 107BD(1) 3.21
Item 1, subsection 107BD(2) 3.22
Item 1, subsection 107BD(3) 3.23
Item 1, subsections 107BD(4) and (5) 3.24
Item 1, subsections 107BD(6) and (7) 3.25
Item 1, section 107BE 3.20, 3.26
Item 1, subsection 107BE(4) 3.27
Item 1, section 107BF 3.28
Item 1, subsection 107CA(1) 3.29
Item 1, subsection 107CA(2) 3.30
Item 1, subsection 107CA(3) 3.31
Item 1, subsection 107CA(4) 3.32
Item 1, subsection 107CA(5) 3.33
Item 1, subsection 107CA(6) 3.34
Item 1, subsection 107CA(7) 3.35
Item 1, subsection 107CA(8) 3.36
Item 1, section 107CB 3.37
Item 1, section 107DA 3.38
Item 1, section 107DB 3.41
Item 1, section 107DC 3.42
Item 1, section 107DD 3.43
Item 1, section 107DE 3.44
Item 1, subsection 107DF(1) 3.45
Item 1, subsection 107DF(2) 3.45
Item 1, subsection 107DF(3) 3.45
Item 1, subsections 107DF(4) and (5) 3.46
Item 1, section 107DG 3.47
Item 1, section 107DH 3.48
Item 1, section 107DI 3.49
Item 1, section 107DJ 3.50
Item 1, subsection 107EA(1) 3.51
Item 1, subsection 107EA(2) 3.52
Item 1, section 107EB 3.54
Item 1, subsections 107FA(1) and (2) 3.56
Item 1, subsection 107FA(3) 3.84
Item 1, subsection 107FA(4) 3.83
Item 1, subsection 107FA(5) 3.85
Item 1, section 107FB 3.57
Item 1, section 107FC 3.59
Item 1, section 107FD 3.60
Item 1, section 107FE 3.61
Item 1, paragraphs 107FF(2)(a) to (c) and subsections 107FF(3) and (9) 3.62
Item 1, paragraphs 107FF(2)(d) and (e) and subsections 107FF(4) and (5) 3.63
Item 1, subsection 107FF(7) 3.64
Item 1, subsection 107FF(8) 3.65
Item 1, section 107FG 3.66
Item 1, section 107FH 3.68
Item 1, section 107FI 3.69
Item 1, subsection 107FJ(1) 3.71
Item 1, subsections 107FJ(2) and (3) 3.72
Item 1, subsection 107FJ(4) 3.74
Item 1, subsections 107FJ(5) and (6) 3.75
Item 1, subsection 107FJ(7) 3.76
Item 1, subsections 107FK(1) and (2) 3.77
Item 1, subsection 107FK(3) 3.78
Item 1, subsection 107FK(4) 3.79
Item 1, subsection 107FK(5) 3.80
Item 1, section 107FL 3.58, 3.73
Item 1, section 107FM 3.70
Item 1, section 107FN 3.81
Item 1, section 107GA 3.55, 3.67
Schedule 2: Further amendment of the Excise Act 1901
Bill reference Paragraph number
Item 1, definition of 'approved form' in subsection 4(1) and item 16 1.14
Items 2, 3, 11, 14, 15, 19, 20, 21, 24 to 27, 32 to 38, 42 to 46, 49, 50, 53, 56, 59, 60, 61, 65, 74, 77, 79 to 82, 86, 103, 104, 114, 116, 117 and 120 to 123 Table 1.1
Item 4, definition of 'CEO' in subsection 4(1) 1.10
Item 5 1.37
Item 5, definition of 'diesel fuel rebate provisions' in subsection 4(1) 2.20
Item 6, definition of 'Collector' in subsection 4(1) 1.12
Items 7, 10, 39, 40, 62, 72, 73, 75, 76 and 115 1.34
Item 8 2.9
Item 9, definition of 'diesel fuel rebate Customs provisions' in subsection 4(1) 2.8
Item 13 1.37
Item 17 1.37
Item 18, section 7 1.11
Item 20, section 12A 1.19
Item 22 1.37
Item 23, section 16 1.27
Items 28 to 31, 47, 48, 51, 52, 54, 55, 57, 58, 63, 78, 83, 87, 88 and 90 to 96 Table 1.7
Item 41, note to section 61AB 1.28
Item 64 2.13
Item 65 2.10
Items 66 to 68 and 70 2.16
Item 69 2.17
Item 71, section 83 1.18
Item 77 2.16
Items 84 and 85 1.33
Item 89, paragraph 120(1)(vd) 2.12
Item 91 Table 1.7
Items 97 and 98 Table 1.7
Item 99, section 133 2.11
Item 100 Table 1.7
Items 101 and 102 Table 1.7
Item 105, subsections 159(1) and (2) 1.21
Item 105, subsection 159(3) 1.22
Item 105, subsection 159(4) 1.23
Item 105, subsection 159(5) 1.24
Item 105, subsection 159(6) 1.25
Items 106, 108 and 110 to 112 1.15
Item 107, section 161 1.17
Item 109 1.16
Item 113 1.37
Items 118 and 119 Table 1.7
Schedule 3: Amendment of the Customs Act 1901
Bill reference Paragraph number
Item 1 Table 2.1
Item 2 Table 2.1
Item 3 Table 2.1
Item 4, definition of 'Commissioner' in subsection 4(1) 2.19
Item 6 Table 2.1
Item 7 Table 2.1
Item 8, subsection 4A(1AA) 2.22
Item 9 2.23
Item 10, section 7 2.18
Item 11, subsection 9(1A) Table 2.1
Items 12 and 16 Table 1.8
Item 13, subsection 114C(3A) 1.29
Item 14, subsection 114C(5) 1.29
Item 15 Table 1.8
Item 17 1.33
Items 18 to 60, 62 to 76, 78 to 80, 94, 97 and 98 Table 2.1
Item 61 2.14
Items 81, 82 and 84 2.29
Items 83 and 103 2.31
Items 85 to 88, 91 and 92 3.86
Item 89 2.27
Item 90 1.37, 3.87
Item 91 Table 1.8, 2.24
Item 94 Table 1.8
Item 95, section 244 2.25
Item 96 2.26
Items 99 and 101, section 273JB 2.28
Items 100 and 102 2.30
Schedule 4: Amendment of the Distillation Act 1901
Bill reference Paragraph number
Item 1, section 3 1.11
Item 2, definition of 'CEO' in subsection 6(1) 1.10
Item 3, definition of 'Collector' in subsection 6(1) 1.12
Item 5 1.37
Items 6 and 7, subsection 8(1) 1.31
Items 8, 13, 14, 16, 18, 20, 29, 34, 35, 37 to 39, 41, 42, 45 and 47 Table 1.7
Items 9 to 12, 17, 21, 23 to 25, 27, 40, 43, 44 and 49 1.33
Item 15, section 31 1.31
Item 19, section 35 1.31
Item 22, sections 40 and 44 1.31
Item 26, section 50A 1.17
Item 28, section 52 1.31
Item 30, sections 55 and 56 1.31
Items 31 and 33 Table 1.2
Item 32 Table 1.7
Item 36, section 59B 1.18
Item 42 Table 1.2
Item 46, sections 76 and 77 1.31
Item 48, section 81 1.31
Item 50 Table 1.2
Item 51, subsection 82B(1) 1.15
Item 52 1.37
Item 53; 1.16
Schedule 5: Amendment of the Spirits Act 1906
Bill reference Paragraph number
Item 1, section 2A 1.11
Item 2 1.33
Item 3, definition of 'CEO' in subsection 3(1) 1.10
Item 4, definition of 'Collector' in subsection 3(1) 1.12
Items 5 and 6, 9, 12, 13 and 16 Table 1.3
Item 8 1.37
Item 10, subsection 7(2) 1.31
Items 11, 17 and 19 Table 1.7
Item 14, section 13 1.31
Item 15 and 32, subsection 14(3) and Schedule 1 1.31
Items 18, 20 and 21 1.33
Item 22, section 19 1.31
Item 23 Table 1.3
Item 24, subsection 20(2) 1.15
Item 25 1.37
Item 26 1.16
Item 27, section 21 1.31
Item 28, subsections 22(4) and (5) 1.18
Items 29 to 31 Table 1.7
Schedule 6: Amendment of the Coal Excise Act 1949
Bill reference Paragraph number
Item 1, section 2A 1.11
Item 2, definition of 'CEO' in section 4 1.10
Item 3, definition of 'Collector' in section 4 1.12
Item 5 1.37
Items 6, 7 and 8 Table 1.4
Items 9, 11, 12 and 16 1.33
Items 10, 13 to 15 and 17 Table 1.7
Item 19 Table 1.4
Item 20, section 27A 1.15
Item 21 1.37
Items 22 and 23 1.16
Items 24 and 25 Table 1.7
Schedule 7: Amendment of other Acts
Bill reference Paragraph number
Items 1 to 8 Table 1.9
Item 9, section 1A 1.11
Item 10, definition of 'CEO' in subsection 3(1) 1.10
Items 11 to 19 Table 1.5
Items 20 to 23 and 25 to 27 Table 1.6
Item 24, section 46 1.18
Item 28, definition of 'Customs diesel fuel rebate provision' in section 2 2.33
Item 29, paragraph (bb), definition of 'taxation law' in section 2 2.32
Items 30, 31, 34 and 37 1.38
Items 31 and 32, subsection 2(2) 2.34
Item 33 1.39
Items 35 and 36 1.17


View full documentView full documentBack to top