Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

38   Subsection 61A(4)

Repeal the subsection, substitute:

(4) A person to whom permission has been given under this section must not intentionally act or fail to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission.

Penalty: 2 years imprisonment or the greater of:

(a) 500 penalty units; and

(b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(5) If, before the goods were removed, a person to whom permission has been given under this section intentionally acts or fails to act knowing, or being reckless as to whether, the act or omission contravenes a requirement specified in the permission, then, for the purposes of paragraph 116(1)(d), the removal of the goods is taken not to have been authorised by this Act.

(6) A person must not fail to comply with a requirement specified in a permission given under this section.

Penalty: 100 penalty units.

(7) Strict liability applies to subsection (6).