EXCISE ACT 1901

PART VI-PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 61C   PERMISSION TO DELIVER CERTAIN GOODS FOR HOME CONSUMPTION WITHOUT ENTRY  

61C(1)  


A person may apply to the Collector for permission to deliver goods for home consumption without entering them for that purpose:


(a) in respect of a recurring 7 day period; or


(b) in respect of a calendar month if:


(i) the person is a small business entity or included in a class prescribed by the regulations; or

(ii) the goods to be delivered for home consumption are of a kind prescribed by the regulations.

61C(1A)  


If a person applies in respect of a recurring 7 day period, the person may specify in the application the 7 day period that the person wishes to use.

61C(1B)  


An application must be made in an approved form.

61C(1C)  


The Collector may, on receiving an application under subsection (1) or advice under subsection (8) or (9), by notice in writing:


(a) give permission to the person to deliver for home consumption, from a place specified in the permission, goods:


(i) of a kind specified in the permission; and

(ii) subject to the CEO's control;
even though an entry of the goods for home consumption has not been made and passed under this Act; or


(b) refuse to give such a permission and set out in the notice the reasons for so refusing.

61C(1D)  


If a permission is to apply in respect of a 7 day period, the notice must specify:


(a) the 7 day period for which permission is given; and


(b) the first day of the 7 day period from which permission is given.

61C(1E)  


If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.

61C(2)  


Goods delivered for home consumption by authority of a permission given under subsection (1C) shall, for the purposes of this Act, be deemed to be entered for home consumption on the day on which they are so delivered.

61C(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 deliver for home consumption 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.

61C(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.

61C(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.
  • 61C(4A)  
    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.

    61C(4B)  
    A person must not fail to comply with a requirement specified in a permission given under this section.

    Penalty: 100 penalty units.

    61C(4C)  
    Strict liability applies to subsection (4B).

    61C(5)  


    Subject to subsection (6), a permission given under subsection (1C) does not authorize the delivery of goods in respect of which a quota order under subsection 59A (3) is in force at any time if the CEO would have the right under subsection 59A (8), if the goods were entered for home consumption under section 58 at that time, to take security with respect to the goods for the protection of the revenue.

    61C(6)  
    For the purposes of subsection (5), a quota order, or a variation of a quota order, shall be deemed not to be in force unless it has been served on the person to whom the quota order applies or has otherwise been brought to the notice of that person.

    61C(7)  


    If the Collector is satisfied that a person to whom a permission has been given under subsection (1C) has failed to comply with any condition to which the permission is subject, the Collector may, at any time while the permission remains in force, by notice in writing, revoke the permission. The notice must set out the reasons for the revocation.

    61C(8)  


    If:


    (a) a person is a small business entity or included in a class mentioned in subparagraph (1)(b)(i); and


    (b) the person's permission applies in respect of a calendar month; and


    (c) the person advises the Collector, in writing, that the person ceases to be a small business entity or included in a class mentioned in subparagraph (1)(b)(i);

    the Collector must, by notice in writing:


    (d) revoke the permission with effect from a specified day; and


    (e) give another permission under subsection (1C) in respect of a 7 day period.

    61C(9)  


    If a person advises the Collector, in writing, that the person wishes to change the period in respect of which their permission applies, the Collector may, by notice in writing:


    (a) revoke the permission with effect from a specified day; and


    (b) give another permission under subsection (1C) in respect of another period.

    61C(10)  


    Subsections (7) to (9) do not, by implication, limit the application of subsections 33(3) and (3AA) of the Acts Interpretation Act 1901.



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