EXCISE ACT 1901
In this Act, except where otherwise clearly intended:
(aa) Norfolk Island; or
(a) the Territory of Christmas Island; or
(b) the Territory of Cocos (Keeling) Islands;
, 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;
(a) the CEO; or
(b) in relation to a section of an Excise Act for which a person is an authorised officer - that authorised officer.
(a) liquid petroleum; or
(b) a substance:
(i) that is derived from gas associated with oil production; and
(ii) that is liquid at standard temperature and pressure;
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.
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.
(a) 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
(b) does not include the use of LPG for a motor vehicle that:
(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph.
(a) a factory; or
(b) an approved place; or
(c) the premises specified in a producer licence or dealer licence.
means the 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.
has the same meaning as " aircraft " has in Part VII of the Customs Act 1901 ;
(a) that is produced from gas wells; and
(b) 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;
(a) liquid propane; or
(b) a liquid mixture of propane and butane; or
(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
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.
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;
means a licence granted under Part IV , the holding of which authorises the licence holder to manufacture excisable goods.
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953 ).
has the same meaning as " ship " has in Part VII of the Customs Act 1901 ;
(a) if the Court knows the day on which the offence was committed - that day; or
(b) otherwise - the day on which the prosecution for the offence is instituted.
(a) a ship or an area of waters, outside Australia; or
(b) an installation outside Australia; or
(c) a reef or an uninhabited island outside Australia.
means a licence granted under Part IV , the holding of which authorises the licence holder to produce tobacco seed, tobacco plant or tobacco leaf.
means a licence granted under Part IV , the holding of which authorises the licence holder:
(a) to keep and store goods that are:
(i) excisable goods on which duty has not been paid; and
at the premises specified in the licence; and
(ii) of the kind specified in the licence;
(b) carry out at the premises activities of a kind specified in the licence in relation to those goods.
(a) is in a form approved in writing by the Commissioner of Taxation; and
(b) uniquely identifies a bale of tobacco leaf.
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. 4(4)
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. 4(5)
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.