Excise Amendment (Reducing Business Compliance Burden) Act 2012 (36 of 2012)

Schedule 1  

Excise Act 1901

10   Subsection 61C(3)

Repeal the subsection, substitute:

(3) A permission given under subsection (1C) is subject to the following conditions:

(a) if the person’s permission applies in respect of a 7 day period and specifies goods other than gaseous fuel - the condition that, to the extent that the permission relates to goods other than gaseous fuel, the person give the Collector a return, in an approved form, on the first business day following the end of each 7 day period, providing particulars in relation to the goods that have, during the period to which the return relates, been delivered into home consumption under the permission;

(b) if the person’s permission applies in respect of a 7 day period and specifies gaseous fuel - the condition that, to the extent that the permission relates to gaseous fuel, the person give the Collector a return, in an approved form, on or before the sixth business day following the end of each 7 day period, providing particulars in relation to the gaseous fuel that has, during the period to which the return relates, been delivered into home consumption under the permission;

(c) if the person is a small business entity and the person’s permission applies in respect of a calendar month - the condition that the person give the Collector a return, in an approved form, on or before the 21st day of each calendar month, providing particulars in relation to the goods that have, during the previous calendar month, been delivered into home consumption under the permission;

(d) if a person is included in a class mentioned in subparagraph (1)(b)(i) or has permission to enter goods of a kind mentioned in subparagraph (1)(b)(ii) in respect of a calendar month - any condition prescribed by the regulations;

(e) if a person ceases to be a small business entity - the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be a small business entity;

(f) if a person ceases to be included in a class mentioned in subparagraph (1)(b)(i) - the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be included in that class;

(g) the condition that, at the time when each return is given to the Collector, the person pay any duty owing at the rate applicable when the goods were delivered into home consumption;

(h) any other condition, specified in the permission, that, in the opinion of the Collector, is necessary for the protection of the revenue or for the purpose of ensuring compliance with the Excise Acts.

(3A) Despite paragraphs (3)(a), (b), (c) and (d), the Collector may determine different conditions for giving the Collector a return if:

(a) a person does not have any duty liability; or

(b) subsection (8) or (9) applies.