ATO Interpretative Decision
ATO ID 2006/79
Excise
Excise: manufacturer's licence - CEO revoke permissionFOI status: may be released
This version is no longer current. Please follow this link to view the current version. |
-
This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
Status of this decision: Decision Current
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Can the Commissioner of Taxation (CEO) revoke a permission granted under section 61A of the Excise Act 1901 that allows a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another?
Decision
Yes. The CEO can revoke a permission granted under section 61A of the Excise Act that allows a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another.
Facts
An excise client has been granted permission to remove goods subject to the CEO's control from one specified place to another.
Under the terms of the permission the client is required to comply with a number of requirements.
The client has failed to comply with several of the requirements.
Reasons for Decision
Section 61A of the Excise Act allows the movement of goods subject to the CEO's control from one specified place to another.
Subsection 61A(1) of the Excise Act states:
A Collector may give permission in writing to a person specified in the permission to remove goods of a kind specified in the permission that are subject to the CEO's control from a place so specified to another place so specified and,
until the permission is revoked
, the permission is authority for the person to remove goods of that kind that are subject to the CEO's control accordingly.
It is considered that the phrase 'until the permission is revoked' allows the CEO to also revoke a permission that has previously been granted. This view is supported by subsection 33(3) of the Acts Interpretation Act 1901 which states:
Where an Act confers a power to make, grant or issue any instrument (including rules, regulations or by-laws) the power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Accordingly, the power given to the CEO under subsection 61A(1) of the Excise Act to permit a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another, also allows the CEO to revoke that permission.
Date of decision: 10 March 2006
Legislative References:
Excise Act 1901
section 61A
subsection 61A(1)
subsection 33(3) Related ATO Interpretative Decisions
ATO ID 2006/77
ATO ID 2006/78
Keywords
Continuing movement permission
Excise
ISSN: 1445-2782
| Date: | Version: | |
| You are here → | 10 March 2006 | Original statement |
| 17 January 2019 | Archived |