Excise guidelines for the tobacco industry
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FOOTNOTES
[1]
Commonwealth of Australia Constitution Act
section 90
.
[2]
Ha
&
Anor v. State Of New South Wales
&
Ors; Walter Hammond
&
Associates Pty Limited v. State Of New South Wales
&
Ors
97 ATC 4674
.
[3]
Ha
&
Anor v. State Of New South Wales
&
Ors; Walter Hammond
&
Associates Pty Limited V State Of New South Wales
&
Ors
97 ATC 4674
at page 4684 per Brennan CJ, McHugh, Gummow and Kirby JJ.
[4]
Gazette No. S144 of 4 June 1991
[5]
See the prefatory notes to the Schedule to the
Excise Tariff Act 1921
[6]
For an explanation of customs and excise tariff proposals, see http://parlinfoweb.aph.gov.au
[7]
Excise Act 1901
section 28
[8]
Excise Act 1901
section 33
[9]
Excise Act 1901
section 44
[10]
Excise Act 1901
section 25
[11]
Excise Act 1901
subsection 4(1)
(definition of 'storage licence') and Part IV
[12]
Excise Act 1901
section 61A
[14]
Excise Act 1901
section 31
[15]
Excise Act 1901
section 68
excludes the curing process from being manufacture and the Schedule to the Excise Tariff Act defines 'tobacco' as being tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.
[16]
Excise Act 1901
section 36
[17]
Note that the buyer or seller as applicable requires an appropriate licence
[18]
Excise Act 1901
section 4
- The term 'licensed manufacturer' is defined to be 'a person or partnership who holds a manufacturer licence'.
[19]
Excise Act 1901
section 24
[20]
Excise Act 1901
section 39D
[21]
Federal Commissioner of Taxation v. Jax Tyres Pty Ltd
(1984)
58 ALR 138
; (1984)
5 FCR 257
; (1984)
16 ATR 97
;
85 ATC 4001
;
M.P. Metals Pty Ltd v. Federal Commissioner of Taxation
[1967-1968]
117 CLR 631
; (1968)
40 ALJR 538
; (1968)
14 ATD 407
;
Commissioner of Taxation v. Softex Industries Pty Ltd
(2001)
107 FCR 111
; (2001)
191 ALR 724
: (2001)
46 ATR 512
;
2001 ATC 4184
;
[2001] FCA 397
Re Searls Ltd
(1933) 33 SR (NSW) 7
[22]
Excise Act 1901
section 68
[23]
Customs Act 1901
section 105B
[24]
Excise Act 1901
section 44
[25]
Customs (Prohibited Imports) Regulations 1956 regulation 4D
[26]
Excise Act 1901
section 27
[27]
Excise Act 1901
section 51
[28]
Excise Act 1901
subsection 4(1)
definition of 'storage licence'.
[30]
Excise Act 1901
section 77AA
[31]
Excise Act 1901
section 60
[32]
Excise Act 1901
section 62
[34]
Excise Act 1901
section 44
[36]
Excise Act 1901
section 75
[38]
Excise Regulations 1925
subregulation 33(1)
[40]
Excise Act 1901
section 54
[41]
Excise Act 1901
section 49
[42]
Excise Act 1901
section 52
[43]
Excise Act 1901
section 76
[44]
Excise Act 1901
section 77
[46]
Excise Act 1901
section 54
[47]
Excise Act 1901
subsection 86(2)
[48]
Excise Act 1901
section 87
[50]
Criminal Code Act 1995
sections 11.1
,
11.2,
and
11.5
[51]
Excise Act 1901
section 87AA
[52]
Excise Act 1901
section 91
[53]
Excise Act 1901
section 46
[54]
Excise Act 1901
section 106
[55]
Excise Act 1901
section 50
[56]
The record book created by the Tax Office
is available from the Tobacco Industry Group
(TIG) - phone 1300 137 295 or online at the Tax Office website www.ato.gov.au
[57]
Excise Act 1901
section 39E
[58]
Excise Act 1901
section 39O
[59]
Excise Act 1901
section 39
[61]
Excise Act 1901
section 6A
[62]
Excise Act 1901
section 28
[63]
Excise Act 1901
section 28
[64]
Excise Act 1901
section 29
[65]
Excise Act 1901
section 31
[66]
Excise Act 1901
section 31
[67]
Excise Act 1901
section 33
[68]
Excise Act 1901
section 33
[69]
Excise Act 1901
section 34
[70]
Excise Act 1901
section 36
[71]
Excise Act 1901
section 25
[72]
Excise Act 1901
section 26
[73]
Excise Act 1901
section 27
[74]
Excise Act 1901
section 30
[75]
Excise Act 1901
section 30
[76]
Excise Act 1901
section 35
[77]
Excise Act 1901
section 35
[78]
Excise Act 1901
section 117
[79]
Excise Act 1901
section 120
[81]
Excise Act 1901
section 51
[82]
Excise Act 1901
section 117I
[83]
Excise Act 1901
section 76
[84]
Excise Act 1901
section 49
[85]
Excise Act 1901
section 52
[86]
Excise Act 1901
section 92
[87]
Excise Act 1901
section 92
[88]
The term used in
Excise Act 1901
section 58
is 'entry for home consumption'.
[89]
prefatory notes to the Schedule to the
Excise Tariff Act 1921
[92]
Excise Act 1901
paragraph 39B(f)
[93]
Excise Act 1901
subsection 39A(2)(f)
;
Income Tax Assessment Act 1997
section 995-1
;
Income Tax Assessment Act 1936
subsection 318(1)
[94]
Income Tax Assessment Act 1997
section 995-1
for definition of Relative for this purpose
[95]
Income Tax Assessment Act 1936
subsection 318(1)
[96]
Income Tax Assessment Act 1936
subsection 318(7)
[97]
Income Tax Assessment Act 1936
subsection 318(2)
[98]
Income Tax Assessment Act 1936
subsection 318(3)
[99]
Income Tax Assessment Act 1936
subsection 318(4)
[100]
Excise Act 1901
paragraph 39A(2)(fa)
[102]
Excise Act 1901
paragraph 39A(2)(i)
[103]
Excise Act 1901
paragraph 39A(2)(ia)
[104]
Note this does not indicate that a licence would be granted to produce or manufacture for personal use as other factors may result in refusal to grant a licence.
[105]
Excise Act 1901
paragraph 39A(2)(j)
[106]
Excise Act 1901
paragraph 39A(2)(k)
[108]
Excise Act 1901
paragraph 39A(2)(l)
[110]
Excise Act 1901
paragraph 39G(1)(k)
[112]
Excise Act 1901
subsection 39D(1)
[113]
Excise Act 1901
subsection 39D(3)
[114]
Excise Act 1901
section 39Q
[116]
Excise Act 1901
section 39Q
[117]
Excise Act 1901
subsection 39F(4)
[118]
Excise Act 1901
section 120
[119]
prefatory notes to the Schedule to the
Excise Tariff Act 1921
[120]
Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement,
in your application
. For suspension or cancellation we can consider
any
statement you make to us in relation to excise matters.
[121]
Excise Act 1901
subsection 39L(4)
[122]
Excise Act 1901
subsection 39L(3)
[124]
Excise Act 1901
section 26
[125]
Excise Act 1901
section 39K
[126]
Excise Act 1901
subsection 39K(6)
[127]
Excise Act 1901
subsection 39N(2)
[128]
Excise Act 1901
section 39M
[129]
Excise Act 1901
section 39Q
[131]
Excise Act 1901
section 39P
[132]
Excise Act 1901
subsection 39K(2)
[133]
Excise Act 1901
subsection 39K(2)
[134]
Excise Act 1901
subsection 39K(2)
[135]
Excise Act 1901
subsection 39K(2)
[136]
Excise Act 1901
subsection 39K(1)
[137]
Excise Act 1901
subsection 39K(1)
[138]
Excise Act 1901
subsection 39K(3)
[139]
Excise Act 1901
subsection 39M(1)
[140]
Excise Act 1901
subsection 39M(2)
[141]
Excise Act 1901
subsection 39M(2)
[142]
prefatory notes to the Schedule to the
Excise Tariff Act 1921
[144]
This does not mean movements within the bounds of your licensed premises, rather movements from licensed premises to another place.
[145]
Excise Act 1901
section 44
[146]
Excise Act 1901
section 75
- this includes waste such as stalks and clippings arising from the manufacture of tobacco products
[149]
While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with
subsection 33(3)
of the
Acts Interpretations Act 1901
the power to grant the permission provides the power to cancel the permission
[150]
Excise Act 1901
section 117D
[151]
Excise Act 1901
section 117D
[152]
Excise Act 1901
section 117A
[153]
Excise Act 1901
subsection 44(4)
[154]
Excise Act 1901
subsection 44(4)
[155]
Excise Act 1901
section 61A
[156]
prefatory notes to the Schedule to the
Excise Tariff Act 1921
[157]
Excise Tariff Act 1921
subsection 5(1)
[158]
Excise Act 1901
section 61
[159]
Excise Act 1901
section 61C
[160]
Excise Act 1901
paragraph 58(1)(a)
[161]
Excise Act 1901
section 61C
[162]
Excise Act 1901
section 58
[163]
Excise Tariff Act 1921
section 6A
[164]
Excise Act 1901
section 59
[165]
For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au.
[167]
Excise Act 1901
subsection 59A(5)
[168]
This allocation considers your normal delivery activity over a period of time. This period will take into account any aberrations and will be long enough to allow a representative average to be calculated.
[169]
Excise Act 1901
subsection 59A(8)
[170]
Excise Act 1901
subsection 61C(5)
[171]
Excise Act 1901
section 154
[172]
Excise Act 1901
section 77AA
[173]
Excise Act 1901
section 60
[174]
For tobacco leaf, the amount is calculated by assuming the leaf had been manufactured into an equivalent amount of excisable tobacco product.
[175]
ATO Interpretative Decision
ATOID 2004/61
; but see 'How do I deliver samples?' in
chapter 7
- Remissions, refunds, drawbacks and exemptions
[176]
ATO Interpretative Decision
ATOID 2001/595
[177]
ATO Interpretative Decision
ATOID 2004/50
[178]
Excise Act 1901
section 162C
[179]
ATO Interpretative Decision
ATOID 2005/226
[180]
The settlement period usually specified in a PSP is seven days with lodgment of your excise return required by 4:00 pm on the first working day after the end of your settlement period.
[181]
You may be required to lodge a return even if you do not deliver any excisable tobacco products during the period.
[182]
ATO Interpretative Decision
ATOID 2004/114
[183]
ATO Interpretative Decision
ATOID 2004/113
[184]
Excise Act 1901
section 61
[185]
Excise Act 1901
section 61C
[186]
Excise Act 1901
paragraph 120(1)(iv)
[187]
Excise Act 1901
section 120
[188]
Note the legislation uses the term 'delivered for home consumption' (see for example
sections 61
and
61C
)
[189]
See
R v. Lyons
(1906)
3 CLR 770
;
Collector of Customs (NSW) v. Southern Shipping Co Ltd
(1962)
107 CLR 279
;
Carmody v. F C Lovelock Pty Ltd
(1970)
123 CLR 1
[190]
The term used in
Excise Act 1901
section 58
is 'entry for home consumption'.
[191]
prefatory notes to the Schedule to the
Excise Tariff Act 1921
[192]
Excise Act 1901
section 78
[193]
Excise Regulations 1925
paragraph 50(1)(a)
[194]
Excise Regulations 1925
paragraph 50(1)(b)
[195]
Excise Regulations 1925
paragraph 50(1)(ta)
[196]
Excise Regulations 1925
paragraph 50(1)(a)
[197]
Excise Regulations 1925
paragraph 50(1)(b)
[198]
Excise Regulations 1925
paragraph 50(1)(c)
[199]
Excise Regulations 1925
paragraph 50(1)(d)
[200]
Minister of State does not include State Ministers
[201]
Excise Regulations 1925
paragraph 50(1)(db)
[203]
Excise Regulations 1925
paragraph 55(1)(b)
[204]
Excise Regulations 1925
paragraph 50(1)(tb)
[206]
Excise Regulations 1925
subregulation 78A(1)
[207]
Excise Regulations 1925
subregulation 78A(4)
[208]
Excise Regulations 1925
regulation 78B
[209]
Excise Act 1901
section 80
[210]
Excise Act 1901
section 160A
[211]
Excise Act 1901
section 64
[212]
Excise Regulations 1925
regulation 50A
[213]
Excise Regulations 1925
regulation 186
[215]
Excise Regulations 1925
subregulation 33(1)
[216]
Excise Regulations 1925
Schedule 1, item 6
[218]
Excise Regulations 1925
regulation 53
[219]
Excise Act 1901
section 120(1)(iv)
[220]
Excise Act 1901
section 120
[221]
The term used in
Excise Act 1901
section 58
is 'entry for home consumption'.
[222]
For example, a decision not to issue a movement permission under
Excise Act 1901
section 61A
[224]
These are conducted in the Administrative Appeals Tribunal or the Federal Court.
[225]
Excise Act 1901
section 39Q
[226]
Excise Act 1901
paragraph 162C(1)(e)
[227]
Excise Act 1901
paragraph 162C(1)(ea)
and (faaa)
[228]
Excise Regulations 1925
regulation 247
[229]
Taxation Administration Act 1953
section 14ZU
[231]
Excise Act 1901
section 127A
[232]
Excise Act 1901
section 116
[233]
Excise Act 1901
section 151
[236]
Excise Act 1901
section 129B
[237]
Excise Act 1901
section 6B
Date: | Version: | |
You are here | 1 July 2006 | Original document |
1 September 2014 | Updated document | |
1 April 2015 | Updated document | |
17 December 2021 | Current document |
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