Excise guidelines for the fuel industry
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This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
2 LICENSING: Applications
2.1 PURPOSE
This Chapter deals with:
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- why there is a licensing regime
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- what a licence is
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- different licence types
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- what records need to be kept
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- responsibilities of a licence holder
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- how long a licence is valid for
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- whether licences are transferable
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- disclosure of your licensing information
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- how to register for excise
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- how to apply for a licence
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- how to change your licence details, and
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- penalties that can apply to offences in relation to licences.
2.2 INTRODUCTION
2.2.1 WHY THERE IS A LICENSING REGIME
The excise duty attached to ' excisable fuel products ' forms a significant component of the overall value of the goods. A licensing regime helps the CEO maintain control of excisable goods and ensure the correct amount of duty is paid.
A licence enables you to manufacture or store excisable goods, or both. If you undertake these activities without a licence or contravene your licence conditions you are committing an offence and may be prosecuted.
A licence is issued to a specific entity and specifies the premises [12] where the activities may be undertaken. A licence may specify one or more premises and an entity may have multiple licences.
Licences can be issued to:
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- individuals
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- partnerships and companies in their own right, and
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- individuals and companies in their capacity as trustees.
There may be different licensing processes depending on the type of entity applying for the licence.
2.3 POLICY AND PRACTICE
There are 2 licence types:
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- manufacturer, and
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- storage.
A licence may specify one or more premises at which excisable goods may be manufactured or stored. A licence that only specifies one premises (single premises licence) also includes details of the kinds of goods allowed to be manufactured or stored and any conditions to which the licence is subject.
A licence issued to an entity in respect of multiple premises (entity level licence) will contain a schedule showing the address for each premises covered, goods allowed to be manufactured or stored in those premises and any conditions to which the licence is subject.
Broadly, if you have a manufacturer licence covering one premises and a separate storage licence covering another premises and you want to consolidate your licences, you will need an entity level manufacturer licence. This is because by limitation of the definition of the 2 licence types, an entity cannot undertake manufacture of excisable goods at premises that are not licensed for that manufacture.
If you have an entity level licence, you may also receive a general movement permission, which will allow you to move ' underbond ' goods of a kind specified in your permission from any premises covered by your licence to any other premises licensed to manufacture or store goods of that kind.
Manufacturer licence
You need a manufacturer licence to manufacture excisable goods. [13] The goods can only be manufactured at premises specified in your licence. [14]
'Manufacture' is defined in the Excise Act to include all processes in the manufacture of excisable goods. [15]
Guidance on how the courts would interpret the term 'manufacture' may be found in court decisions examining the meaning of 'manufacture' in the context of other legislation.
In summary, the courts have given the word 'manufacture' the meaning of either producing a thing which is different from its inputs or bringing a new article into existence by skill or knowledge. [16]
Processes that involved the application of knowledge, the application of skill, experience, services or labour which results in the conversion of materials into a saleable commodity may fall within the definition of 'manufacture'. The commodity must be different from the inputs which went into making it.
In an excise context, the conversion may result in a change in physical or chemical properties (or both) of goods, for example, in colour, shape, density, viscosity, distillation temperature, composition, texture, aroma or taste.
We consider that these common activities in relation to fuel are manufacture:
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- certain crude oil and condensate production
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- petroleum refining
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- certain blending [17]
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- recycling [18]
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- biodiesel manufacture
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- fuel ethanol manufacture
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- production of LPG or LNG
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- production of CNG for transport use.
Excise manufacturer licences specify the manufacturing activity or activities permitted. For example, your licence may show approved activities such as:
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- oil refining
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- recycling
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- biodiesel manufacture, etc.
You must have a manufacturer licence before starting to manufacture excisable fuel products. This means that you cannot test your manufacturing equipment or produce samples to market to potential buyers if you do not hold a licence.
Exemptions from excise duty
The Excise Act and Excise Tariff Act specifically exclude certain activities from being excise manufacture. They also exempt certain goods from excise duty.
If you only undertake activities specifically excluded from being excise manufacture, or manufacture goods that are specifically exempt from excise duty, you do not need a manufacturer licence. However, a manufacturer licence is still required to lawfully manufacture goods which have a 'free' duty rate or are eligible for a full remission of duty.
LPG and LNG are exempt from excise duty when a licensed manufacturer uses the fuel at premises specified in a manufacturer licence in the process of manufacturing:
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- petroleum condensate or stabilised crude petroleum oil, or
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- LPG, LNG or other hydrocarbons.
This is provided the manufacture of the goods is done in accordance with a manufacturer licence. [19]
CNG is exempt from excise duty if compressed for use other than as a fuel in a motor vehicle. There are some instances when CNG is compressed for use in a motor vehicle and is also exempt, specifically where CNG is:
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- compressed other than in the course of carrying on an enterprise, or
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- compressed at residential premises in equipment that is not capable of compressing more than 10 kilograms per hour or an amount per hour specified in the regulations, and the CNG is not sold or otherwise supplied in the course of carrying on an enterprise.
CNG is also exempt if it is compressed for use in forklifts primarily off public roads, or motor vehicles of a kind prescribed in the regulations. [20]
Certain liquid fuels are also exempt from excise duty when used in refining of petroleum condensate or stabilised crude petroleum oil. This exemption applies as these goods are not classified to item 10 of the Schedule to the Excise Tariff Act. However, fuel for use in an internal combustion engine within a refinery is not exempt.
The blending of fuel is manufacture for the purposes of the Excise Act if it is of one or more of the following (with or without other substances) [21] :
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- petroleum condensate or stabilised crude petroleum oil
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- topped crude petroleum oil
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- refined or semi-refined liquid petroleum products derived from petroleum
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- liquid hydrocarbon products derived through recycling manufacturing or any other process
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- denatured ethanol for use as fuel in an internal combustion engine
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- biodiesel
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- LPG
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- LNG, or
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- CNG.
However certain blending of those products is excluded from being manufacture. [22] This is where:
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- the blending is of goods that have all had duty (customs or excise) paid, and apart from denatured ethanol for use as fuel in an internal combustion engine or biodiesel, the rate of each of those duties is the same [23]
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- the product is covered by a determination made under subsection 95-5(1) [24] of the Fuel Tax Act 2006 (Fuel Tax Act) [25]
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- the product is covered by a determination under subsection 77H(4) of the Excise Act [26] , or
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- blends of one type of gaseous fuel where excise or customs duty has been paid on all fuel components of the blend at different rates and no remission has applied to any of the fuel.
Using imported fuel products in the manufacture of excisable fuel products
Imported fuel products are subject to customs duty at a rate that is equivalent to the duty on excisable fuel products (except for denatured ethanol for use as fuel in an internal combustion engine or biodiesel). If you intend to use imported fuel products in the manufacture of excisable products you will not need to pay the customs duty if you follow the provisions in the Customs Act. [27] If you have any questions regarding this you should contact the ABF.
In general, if your premises are specified in an excise manufacturer licence and also in a customs warehouse licence you can enter the imported fuel products for warehousing and then use the imported fuel products to manufacture excisable goods. The liability to pay the customs duty on the imported fuel products is extinguished (except for any ad valorem duty that is payable) upon the manufacture of excisable goods. [28] You will then be liable to pay excise duty on the excisable fuel products.
Example 2A
Michaels Renewable Fuels imports 10,000 litres of renewable diesel which it intends to blend with mineral diesel obtained underbond (duty not paid) from a local refiner to produce an R20 blend to be sold into the Australian marketplace.
Michaels Renewable Fuels has a customs warehouse licence for the facility where the imported renewable diesel will be stored. Michaels Renewable Fuels also has an excise manufacturer licence for the same facility.
The renewable diesel is entered for warehousing with the ABF at the time it is imported using a warehouse declaration entry form.
Michaels Renewable Fuels blends the 10,000 litres of renewable diesel with 40,000 litres of locally manufactured diesel and reports the 10,000 litres of renewable diesel used in the blend to the ABF by completing a Nature 30 form (N30).
Michaels Renewable Fuels delivers the 50,000 litres of R20 blend into the Australian domestic market in accordance with their ' periodic settlement permission ' and pays the applicable excise duty to the ATO.
Michaels Renewable Fuels is not required to pay customs duty on the imported renewable diesel product as it was entered for warehousing and used in the manufacture of excisable goods.
You can only manufacture goods at the premises specified in your licence. [29] We may also give you written directions about what parts of your factory any manufacturing process may be undertaken in and where inputs used in manufacture, and excisable fuel products, respectively are to be kept. [30]
Storage licence
If you have a manufacturer licence that covers only one premises and you wish to store excisable fuel products upon which duty has not been paid at a place that is not specified in your licence you will either require a separate storage licence for that premises or vary your existing licence to cover an additional premises. As fuel blending is considered to be manufacture for excise purposes, storage licences for fuel are generally only applicable where the only fuel products to be stored there are packaged goods that will not undertake any further blending or other forms of manufacture.
If you do not manufacture excisable goods at a particular premises but wish to store excisable goods upon which duty has not been paid, (whether owned by you or someone else), you will require a storage licence.
Regardless of who owns the goods, anyone who has, or has been entrusted with the possession, custody or control of excisable goods is responsible for the security of the goods and may be liable to pay an amount equivalent to the duty if excisable goods subject to the CEO's control are not kept safely or are not satisfactorily accounted for. [31]
A storage licence will specify the type of excisable fuel products and premises covered by the licence. It will also specify the activities, if any, you can undertake in relation to those goods (such as packaging in bottles, tins or drums), and whose excisable goods you can store. [32]
2.3.2 RESPONSIBILITIES OF A LICENCE HOLDER
You are responsible for the secure storage of all excisable fuel products held on your premises or under your control (or direction) and must store excisable fuel products only at premises that are covered by your licence. [33]
You must be able to account for the excisable goods in your possession, custody or control to our satisfaction when requested to do so.
You may be responsible for paying an amount equal to the excise duty that would have been payable on any stolen, missing or unaccounted for excisable fuel products. [34]
If we take stock of excisable fuel products manufactured, and the materials you use in the manufacturing process, and it appears to us that not all the duty that should have been paid has been paid, you must pay the difference between the amount paid and the amount that should have been paid unless you can account for the deficiency to our satisfaction. [35]
You must not move underbond excisable fuel products without our approval. This includes moving excisable fuel products from premises covered by your licence to any other location or for export. [36]
You must comply with the Excise Act and all the conditions of your licence. [37]
You must keep, retain and produce records in accordance with a direction under ' section 50 ' of the Excise Act.
You must ensure excisable fuel products are only delivered into ' home consumption ' with appropriate authority, such as in accordance with a periodic settlement permission or Delivery authority. [38]
You must pay the correct amount of excise duty if you are the owner or manufacturer and you deliver the goods into home consumption. [39]
You must provide all reasonable facilities to enable us to exercise our powers under the Excise Act. [40]
You must provide sufficient lights, correct weights and scales, and all labour necessary for:
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- weighing material received into your factory
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- weighing all excisable goods manufactured in your factory, and
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- taking stock of all material and excisable goods contained in your factory. [41]
Access
We have the right to enter premises covered by your licence at any time and can examine and take account of all the goods at the premises. [42] Note: we will usually only seek to enter your premises during normal business hours.
Stop vehicles
We can stop any vehicle leaving premises covered by your licence and check that there is proper documentation for excisable fuel products leaving the premises. We can question the driver about any goods in the vehicle. We can direct that the vehicle be unloaded and goods taken to particular parts of the premises for further examination. We must not detain a vehicle for longer than is necessary to do the checking. [43]
Search vehicles
We can stop and search any vehicle (not just vehicles leaving a premises covered by a licence) without a warrant if we have reasonable grounds for believing that the vehicle contains excisable fuel products and that the vehicle has been used, is being used or will be used in the commission of an offence under the Excise Act (and certain offences in the Crimes Act 1914 (Crimes Act) [44] and Criminal Code [45] relating to accessory after the fact, attempt to commit an offence, aid and abet someone to commit an offence and conspiracy to commit an offence). [46]
Examine goods
We can open packages and examine, weigh, mark and seal any excisable fuel products that are subject to ' excise control ' and, if you are a manufacturer, lock up, seal, mark or fasten any fuel products in or on your factory. [47]
We can also:
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- supervise the manufacture of excisable fuel products [48] , and
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- take samples of materials, partly manufactured excisable fuel products and excisable fuel products subject to excise control, and fuel products that we have reasonable grounds for suspecting are excisable fuel products on which duty has not been paid. [49]
The Excise Act provides that a licence holder shall [50] :
- (a)
- keep such records and furnish such returns as directed
- (b)
- keep these records for the period directed, and
- (c)
- on demand, produce those records to us.
Any such direction will be in writing and included with your licence. We can amend this direction at any time and will provide written notification of this to you.
We can inspect and take copies of any records kept as directed.
If you cease to hold an excise licence you must still keep all records of your previously licensed activities. Records must be kept for the period of time as directed.
Your licence does not have an expiry date. Your licence stays in force until it is cancelled either by the Collector [51] or at your request. [52]
Generally you cannot transfer your licence to another individual, business entity or premises. The proposed new licence holder must apply for a new licence. You must also request cancellation of your current licence if you are no longer carrying out an excise activity. It is important that you advise us of any change before it takes effect.
The exception to the above rule arises when a licence holder dies. If this is the case, the licence is taken to be transferred to the person's legal personal representative. This allows for the finalisation of the affairs and, unless cancelled earlier, the licence is taken to be automatically cancelled 3 months after the licence holder dies. [53]
2.3.7 DISCLOSING LICENSING INFORMATION
As well as the protection provided by the Privacy Act 1988 , the tax laws have secrecy provisions about using and disclosing taxpayer information. We can only look at, record, discuss or disclose information about you when it is a necessary part of our work, or where the law specifies that we may.
Subdivision 355-B of Schedule 1 to the Taxation Administration Act 1953 (TAA) allows us to record or disclose information about you in certain circumstances. For example, the Excise Act specifically allows us to disclose information about you to the ABF.
In relation to licensing information, the TAA specifically allows us to disclose information about:
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- whether another person holds a current excise licence, and
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- any conditions that apply to their licence.
The ATO is lawfully required to publish and maintain a public register on the ATO website, disclosing the name of the licence holders, their Australian Business Number (ABN) and the name of the Act under which the licence was granted. [54] This will assist business to identify entities that are licensed to manufacture and store excisable and excise equivalent goods. [55]
Information may be disclosed by us in the performance of our duties and would cover disclosing information:
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- to a person dealing or proposing to deal with another person in relation to goods subject to excise control, and
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- provided we are satisfied that disclosure is necessary for the purposes of ensuring the dealing or proposed dealing is in accordance with excise law.
Example 2B
Raul is licensed under the Excise Act to manufacture biodiesel. Tim also has a licence to manufacture issued under the Excise Act to allow him to blend biodiesel with diesel to produce biodiesel blends. Tim wants to buy 10,000 litres of biodiesel underbond from Raul. Raul contacts us to check that Tim's licence to manufacture is still current. We are permitted to divulge details of Tim's licence to Raul to allow Raul to fulfil his obligations under the Excise Act
Example 2C
Janice manufactures fuel at her licensed premises. Janice's storage tanks are full and she needs to find additional storage space for her finished fuel products. Ryan offers to store her fuel underbond. Before delivering her fuel underbond to Ryan's premises, Janice needs to check that Ryan's premises are covered by a manufacturer licence to manufacture and store excisable fuel products, and so contacts the ATO.
If we decide that the disclosure is necessary, we must provide the information in writing to the person who requires it. If the matter is urgent, we may advise by phone. However, we must later confirm the information in writing.
Anyone who receives licensing information should use it only for the purpose for which it was given. Any other use may be unlawful.
Note: the TAA imposes certain obligations on you concerning the on-disclosure of information that affects another person. [56] The Privacy Act 1988 imposes certain obligations on you concerning the privacy of information that you have received about an individual. Further information can be obtained from the Office of the Australian Information Commissioner .
Our decision in relation to the disclosure of protected information is not a reviewable decision. However, you have the right to make a complaint to the Commonwealth Ombudsman about a range of administrative actions we take or the Australian Information Commissioner if you think we have breached the Privacy Act 1988 in dealing with your personal information.
2.4 PROCEDURES
You must register for excise before you can be issued with a licence to store or manufacture excisable fuel products.
While it is not compulsory to provide an ABN or tax file number (TFN) for registration, it will help us to process your application.
If you need an ABN, phone 1300 657 162 for a registration pack. You can lodge your completed ABN registration form with your completed excise registration application.
If you would like to apply for a manufacturer or storage licence:
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- contact us by phone on 1300 137 290 , and
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- lodge an Excise registration together with all the required supporting documents (see below). [57]
Our staff will:
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- discuss your particular circumstances with you
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- give you advice about the appropriate licence or licences
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- explain how to apply
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- explain your ongoing obligations as a licence holder, and
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- provide you with a licence application form.
Before lodging your application form, make sure you have included the required supporting documents. Your application form contains information to help you work out which supporting documents you must provide. You may also need to complete other excise forms, depending upon your proposed activities.
Supporting documents include:
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- an accurate plan of the premises that clearly indicates the area for manufacture or storage
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- a Fit and proper person declaration
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- an application for permission to move underbond, and
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- if requested by us, a Consent to a national criminal history check - excise.
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- lodge online using ATO Online Services , or
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- post them to
- Excise Licensing Group
Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date
Applying to vary a licence
Where you hold an existing manufacturer or storage licence, you can apply to vary your licence [59] to:
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- add new premises to your existing manufacturer or storage licence
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- remove one or more of the premises from your licence (as long as your licence will still cover at least one premises)
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- consolidate your existing licences into one licence that covers multiple premises.
Example 2D
Frank's Fuel Pty Ltd, operating under one ABN holds one storage and 3 manufacturer licences and wants to consolidate the licences into one licence. Frank's Fuel therefore apply to vary one of their existing manufacturer licences to cover the additional premises covered in the 3 other licences.
The ATO grants the variation with the existing nominated manufacturer licence covering all the premises and notifies in writing of the cancellation of the other 3 licences, as they no longer cover any premises. [60] As part of the new entity level licence, Frank's Fuel are issued a schedule which specifies the premises covered, the type of excisable goods that can be manufactured and stored, activities authorised to be undertaken at the premises and any special conditions imposed on the licence.
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.
2.4.3 CHANGING LICENCE DETAILS
We can amend your licence for changes that do not involve a change of entity or physical location. This includes a change of:
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- business name (that is your trading name)
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- postal address, or
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- street name or property address made by a relevant authority.
A change in composition of a partnership does not affect the continuity of the partnership's licence. Any one or more of the partners may act on behalf of the partnership in notifying changes. [62]
You must advise us of any of these changes within 30 days. We will then provide you with an amended licence.
If you need more information on licensing matters, contact us via:
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- phone 1300 137 290
- •
- ATO Online Services , or
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- write to us at
- Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
2.5 PENALTIES THAT CAN APPLY IN RELATION TO LICENCES
The following are the penalties that may apply after conviction for an offence.
Manufacture
If you manufacture excisable fuel products without a manufacturer licence, the penalty is a maximum of 2 years in prison or the greater of 500 ' penalty units ' and 5 times the amount of duty on the excisable fuel products. [63]
If you manufacture excisable fuel products contrary to the Excise Act or any conditions specified in your licence, the penalty is a maximum of 2 years in prison or 500 penalty units. [64]
If you manufacture excisable fuel products at premises that are not specified as manufacturing premises in your licence, the penalty is a maximum of 2 years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products. [65]
Keeping or storing excisable goods without permission
If you possess or have custody or control of excisable fuel products without permission, the penalty is a maximum of 2 years in prison or the greater of 500 penalty units and 5 times the amount of duty on the excisable fuel products. [66]
False or misleading statements
If you make a statement to us that is false or misleading, or make an omission from a statement that makes it false or misleading, the penalty is a maximum of 50 penalty units.
However, if that false or misleading statement is in respect of duty payable on particular goods, the penalty is a maximum of 50 penalty units and twice the amount of duty payable on those goods. [67]
Records
If you do not keep, retain and produce records as directed, the penalty is a maximum of 30 penalty units. [68]
Directions
If you do not comply with a direction in regard to what parts of the factory can be used for various matters, the penalty is 10 penalty units. [69]
Facilities etc. of a licensed manufacturer
If you, a licensed manufacturer, do not provide all reasonable facilities for enabling us to exercise our powers under the Excise Act, the penalty is a maximum of 10 penalty units. [70]
If you do not provide sufficient lights, correct weights and scales, and all labour necessary for weighing material received into, and all excisable fuel products manufactured in, your factory and for taking stock of all material and excisable fuel products contained in your factory, the maximum penalty is 10 penalty units. [71]
Marks and seals
If we mark or seal excisable fuel products or fasten, lock or seal any plant in your factory and you alter, open, break or erase the mark, seal, fastening or lock, the maximum penalty is 50 penalty units. [72]
2.6 TERMS USED
Excisable goods are goods on which excise duty is imposed. Excise duty is imposed on goods that are manufactured or produced in Australia and listed in the Schedule to the Excise Tariff Act.
As this Guide deals with fuel products, we have used the term excisable fuel products.
Excisable fuel products include:
- •
- petrol
- •
- diesel
- •
- renewable diesel
- •
- crude petroleum oil
- •
- condensate
- •
- heating oil
- •
- kerosene
- •
- fuel ethanol
- •
- biodiesel
- •
- compressed natural gas (CNG)
- •
- liquefied natural gas (LNG)
- •
- liquefied petroleum gas (CNG).
Goods are subject to excise control from the point of manufacture until they have been delivered into 'home consumption' or for export.
Goods subject to excise control cannot be moved, altered or interfered with except as authorised by the Excise Act.
'Home consumption' [73] is the term used in the Excise Act and this Guide.
Most commonly, excisable goods will be delivered for home consumption when they are physically removed from premises covered by a licence. However, excisable goods may also be delivered for home consumption through their use within those premises (for example, using fuel to run equipment in premises covered by your licence).
Excisable goods will NOT be delivered for home consumption if they are delivered for export or moved underbond (see definition below) to another site covered by a licence.
The term 'home consumption' is not defined in the Excise Act and there is no definitive case law that looks at the issue in question. However there are several cases where issues closely related to it are considered. [74]
The conclusion drawn from those cases is that 'home consumption' refers to the destination of goods as being within Australia as opposed to exporting them.
The value of a penalty unit is contained in section 4AA of the Crimes Act 1914 , and is indexed regularly. The dollar amount of a penalty unit is available at Penalties .
Periodic settlement permission
A periodic settlement permission is a permission granted by us for you to deliver excisable goods from a place covered by a licence for home consumption prior to providing an excise return for the goods and paying the duty. At the end of the period (usually 7 days) you need to give us an excise return specifying all of the excisable goods delivered for the period and you also need to pay the relevant duty.
This is a written instruction issued under section 50 of the Excise Act to a licensed manufacturer, or proprietor of premises covered by a licence, to keep specified records, furnish specified returns, retain records for a specified period and produce those records on demand by us.
This is an expression not found in excise legislation, but it is widely used to describe goods that are subject to excise control. Excisable goods that are subject to excise control are commonly referred to as 'underbond goods' or as being 'underbond'. This includes goods that have not yet been delivered into home consumption and goods moving between premises under a movement permission.
2.7 LEGISLATION (quick reference guide)
In this Chapter, we have referred to the following legislation:
- •
- Excise Act 1901
- –
- section 4 – definitions
- –
- section 6A – how this Act applies to partnerships
- –
- section 24 – excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods
- –
- Part III Division 1 – manufacturers
- –
- section 25 – only licensed manufacturers to manufacture excisable goods
- –
- section 26 – licensed manufacturers to manufacture in accordance with Act and licence
- –
- section 27 – licensed manufacturers to manufacture only at premises covered by a licence
- –
- section 39 – applications for licences
- –
- section 39E – duration of licences
- –
- section 39FA – application for variation
- –
- section 39FB – variation of licence
- –
- section 39O – death of licence holder
- –
- section 46 – supervision by officers
- –
- section 49 – facilities to officers
- –
- section 50 – record keeping
- –
- section 51 – Collector may give directions
- –
- section 52 – weights and scales
- –
- section 53 – responsibility of manufacturers
- –
- section 54 – liability to pay duty
- –
- section 58 – entry for home consumption etc.
- –
- section 60 – persons to keep excisable goods safely etc.
- –
- section 61A – permission to remove goods that are subject to CEO's control
- –
- section 61C – permission to deliver certain goods for home consumption without entry
- –
- section 62 – deficiency in duty
- –
- section 77HB – liquefied petroleum gas and liquefied natural gas that is exempt from excise duty
- –
- section 86 –officers to have access to factories and approved places
- –
- section 87 – power to stop conveyances about to leave an excise place
- –
- section 87AA – searches of conveyances without warrant
- –
- section 91 – examine all goods
- –
- section 92 – seals etc. not to be broken
- –
- section 106 – samples
- –
- section 117 – unlawful possession of excisable goods
- –
- section 120 – offences
- –
- section 159 – protection of confidentiality of information
- •
- Excise Tariff Act 1921
- –
- The Schedule
- •
- Taxation of Alternative Fuels Legislation Amendment Act 2011
- –
- item 1 to 4
- •
- Customs Act 1901
- –
- section 105B – extinguishment of duty on excise-equivalent goods
- •
- Crimes Act 1914
- –
- section 4AA – penalty units
- –
- section 6 – accessory after the fact
- •
- Criminal Code Act 1995
- –
- section 11.1 – attempt
- –
- section 11.2 – complicity and common purpose
- –
- section 11.5 – conspiracy
Amendment history
| Part | Comment |
|---|---|
| Throughout | This chapter was updated to take into account the law changes as a result of the
Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024
. This includes:
|
| Throughout | Updated in line with current ATO style and accessibility requirements. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
| Date: | Version: | |
| 1 July 2006 | Updated document | |
| 1 April 2015 | Updated document | |
| 12 July 2017 | Updated document | |
| 11 December 2017 | Updated document | |
| 4 June 2021 | Updated document | |
| 1 July 2024 | Updated document | |
| You are here | 27 June 2025 | Current document |
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