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Excise Act 1901
PART I - INTRODUCTORY
SECTION 1 SHORT TITLE
SECTION 2 COMMENCEMENT
SECTION 4 DEFINITIONS
SECTION 4AAA ACT NOT TO APPLY SO AS TO EXCEED COMMONWEALTH POWER
SECTION 4AA APPROVED FORMS
SECTION 4A CERTAIN INSTALLATIONS TO BE PART OF AUSTRALIA
SECTION 5 PENALTY AT FOOT OF SECTIONS
SECTION 5A DECLARATION OFAPPROVED PLACES
SECTION 6 APPLICATION OF ACT
SECTION 6A HOW THIS ACT APPLIES TO PARTNERSHIPS
SECTION 6B APPLICATION OF THE CRIMINAL CODE
PART II - ADMINISTRATION
SECTION 7 GENERAL ADMINISTRATION OF ACT
SECTION 8 DELEGATION BY MINISTER
SECTION 12A ATTACHMENT OF PART OF A STATE OR TERRITORY TO ADJOINING STATE OR TERRITORY FOR ADMINISTRATIVE PURPOSES
SECTION 13 CUSTOMS OFFICERS TO BE EXCISE OFFICERS
SECTION 14 FEES
SECTION 15 TIME FOR COMPLIANCE WITH THIS ACT
SECTION 16 RIGHT TO REQUIRE SECURITY
SECTION 17 FORM OF SECURITY
SECTION 18 GENERAL SECURITY MAY BE GIVEN
SECTION 19 CANCELLATION OF BONDS
SECTION 20 NEW SURETIES
SECTION 21 FORM OF SECURITY
SECTION 22 EFFECT OF SECURITY
SECTION 23 SURRENDER OF LESSER LICENCE FOR LARGER LICENCE
SECTION 24 EXCISABLE GOODS AND GOODS LIABLE TO DUTIES OF CUSTOMS MAY BE USED IN MANUFACTURING EXCISABLE GOODS
PART III - MANUFACTURERS, PRODUCERS AND DEALERS
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 LICENSED PREMISES
Division 2 - Producers
SECTION 28 ONLY LICENSED PRODUCERS TO PRODUCE TOBACCO LEAF ETC.
SECTION 29 LICENSED PRODUCERS TO PRODUCE IN ACCORDANCE WITH ACT AND LICENCE
SECTION 30 LICENSED PRODUCERS TO STORE TOBACCO LEAF ETC. AT LICENSED PREMISES
SECTION 31 LICENSED PRODUCERS TO PRODUCE TOBACCO LEAF ETC. AT LICENSED PREMISES
SECTION 32 ACCOUNTS AND RETURNS FOR LICENSED PRODUCERS
Division 3 - Dealers
SECTION 33 ONLY LICENSED DEALERS TO DEAL IN TOBACCO LEAF ETC.
SECTION 34 LICENSED DEALERS TO DEAL IN ACCORDANCE WITH ACT AND LICENCE
SECTION 35 LICENSED DEALERS TO STORE TOBACCO LEAF ETC. AT LICENSED PREMISES
SECTION 36 LICENSED DEALERS TO DEAL IN TOBACCO LEAF ETC. AT LICENSED PREMISES
SECTION 37 ACCOUNTS AND RETURNS FOR LICENSED DEALERS
PART IV - MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES
Division 1AA - Kinds of licences
SECTION 38 KINDS OF LICENCES
SECTION 38A PREMISES THAT LICENCES MAY COVER
Division 1 - Applications for licences
SECTION 39 APPLICATIONS FOR LICENCES
Division 2 - The granting of licences
SECTION 39A IT IS IN THE COLLECTOR ' S DISCRETION WHETHER TO GRANT LICENCE
SECTION 39B DETERMINING WHETHER A NATURAL PERSON IS FIT AND PROPER
SECTION 39C DETERMINING WHETHER A COMPANY IS FIT AND PROPER
Division 3 - Conditions and duration of licences
SECTION 39D CONDITIONS OF LICENCE
SECTION 39DA CHANGING LICENCE CONDITIONS ON OWN INITIATIVE
SECTION 39E DURATION OF LICENCES
SECTION 39F RENEWAL OF CERTAIN LICENCES
Division 3A - Variation of licences to include additional premises
SECTION 39FA APPLICATION FOR VARIATION
SECTION 39FB VARIATION OF LICENCE
Division 4 - Suspension and cancellation of licences
SECTION 39G WHEN THE COLLECTOR MAY SUSPEND A LICENCE
SECTION 39H DETERMINING WHETHER A NATURAL PERSON IS FIT AND PROPER
SECTION 39I DETERMINING WHETHER A COMPANY IS FIT AND PROPER
SECTION 39J METHOD OF SUSPENSION
SECTION 39K ACTIVITIES THAT ARE PROHIBITED DURING SUSPENSION
SECTION 39L CANCELLATION OF LICENCES
SECTION 39LA VARIATION OF CERTAIN LICENCES TO REMOVE PREMISES
Division 5 - Dealing with goods after cancellation etc.
SECTION 39M REMOVAL OF GOODS IF LICENCE CEASES TO BE IN FORCE OR IS VARIED
SECTION 39N REMOVAL OF GOODS BY COLLECTOR IF LICENCE CEASES TO BE IN FORCE OR IS VARIED
Division 6 - Miscellaneous
SECTION 39O DEATH OF LICENCE HOLDER
SECTION 39P SERVICE OF NOTICES
SECTION 39Q REVIEW OF DECISIONS
SECTION 39R SPENT CONVICTIONS SCHEME
SECTION 40 EXCISE AND EXCISE-EQUIVALENT WAREHOUSE LICENCES REGISTER
SECTION 41 LICENCE FEE
SECTION 42 CURRENCY OF LICENCES
SECTION 43 TRANSFER OR CANCELLATION
PART IVA - CONTROL OF TOBACCO SEED, PLANT AND LEAF
SECTION 44 PERMISSION TO MOVE TOBACCO SEED, TOBACCO PLANT AND TOBACCO LEAF
SECTION 45 EXCISABLE GOODS TO BE MADE IN LICENSED FACTORIES
PART V - EXCISE SUPERVISION, MANUFACTURERS' BOOKS, AND REGULATION OF FACTORIES GENERALLY
SECTION 46 SUPERVISION BY OFFICERS
SECTION 47 ACCOMMODATION FOR OFFICERS
SECTION 48 PAYMENT FOR BOARD AND LODGING
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
PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL
SECTION 54 LIABILITY TO PAY DUTY
SECTION 54A LIABILITY OF COMMONWEALTH AUTHORITIES TO PAY EXCISE DUTY
SECTION 55 TRANSFER OF PARTLY MADE GOODS
SECTION 57 SIZE OF PACKAGES
SECTION 58 ENTRY FOR HOME CONSUMPTION ETC
SECTION 59 PAYMENT OF DUTY
SECTION 59A DECLARED PERIOD QUOTAS - EFFECT ON RATES OF EXCISE DUTY
SECTION 59AA PAYMENT OF DUTY BY RELEVANT TRAVELLERS
SECTION 59B REVOCATION AND VARIATION OF QUOTA ORDERS
SECTION 59C SERVICE OF QUOTA ORDERS ETC
SECTION 60 PERSONS TO KEEP EXCISABLE GOODS SAFELY ETC
SECTION 61 CONTROL OF EXCISABLE GOODS
SECTION 61AA DELIVERY FOR EXPORTATION
SECTION 61AB PERMISSION TO DELIVER FOR EXPORTATION
SECTION 61A PERMISSION TO REMOVE GOODS THAT ARE SUBJECT TO CEO ' S CONTROL
SECTION 61B REMOVAL OF GOODS TO A WAREHOUSE BY A COLLECTOR
SECTION 61C PERMISSION TO DELIVER CERTAIN GOODS FOR HOME CONSUMPTION WITHOUT ENTRY
SECTION 61D OUTWARDS DUTY FREE SHOPS
SECTION 61E INWARDS DUTY FREE SHOPS
SECTION 62 DEFICIENCY IN DUTY
SECTION 63 POWER TO PRESCRIBE SCALES FOR CALCULATING QUANTITIES OF EXCISABLE GOODS PRODUCED
SECTION 64 DELIVERY OF SAMPLES FREE OF DUTY
SECTION 65 RULES FOR WORKING OUT THE VOLUME OR WEIGHT ETC. OF EXCISABLE GOODS
PART VII - SPECIAL PROVISIONS RELATING TO TOBACCO
SECTION 66 PAYMENT OF DUTY RELATING TO TOBACCO GOODS
SECTION 67 GENERAL INTEREST CHARGE ON UNPAID DUTY
SECTION 68 TOBACCO NOT MANUFACTURED IN CERTAIN CIRCUMSTANCES
SECTION 69 SIZE OF PACKAGES
SECTION 70 MARKING OF PACKAGES
SECTION 75 DESTRUCTION OF WASTE TOBACCO
SECTION 76 LIMITATION OF AMOUNT OF MOISTURE IN TOBACCO
SECTION 77 HOW MOISTURE DETERMINED
SECTION 77AA TOBACCO LEAF STOCK MAY BE CHECKED
PART VIIA - SPECIAL PROVISIONS RELATING TO ALCOHOLIC BEVERAGES
SECTION 77A DEFINITIONS
SECTION 77B MANNER OF DETERMINING VOLUMES OF, AND FIXING DUTY ON, BEER
SECTION 77C MARKING AND LABELLING OF CONTAINERS AND PACKAGES
SECTION 77D SPOILT BEER
SECTION 77E REMOVAL OF BEER IF LICENCE CEASES TO BE IN FORCE OR IS VARIED TO NO LONGER COVER A PARTICULAR BREWERY
SECTION 77F DISPOSAL OF BEER BY COLLECTOR IF LICENCE CEASES TO BE IN FORCE OR IS VARIED
SECTION 77FA EXCISE DUTY TO BE PAID ACCORDING TO LABELLED ALCOHOLIC STRENGTH OF CERTAIN BEVERAGES
SECTION 77FB RULES FOR WORKING OUT STRENGTH OF ALCOHOLIC BEVERAGES
SECTION 77FC REPACKAGED BEER
PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS
SECTION 77FD SPIRIT FOR FORTIFYING AUSTRALIAN WINE OR AUSTRALIAN GRAPE MUST
SECTION 77FE SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - CLASS DETERMINATIONS
SECTION 77FF SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - SPECIFIC APPROVALS
SECTION 77FG DENATURED SPIRITS
SECTION 77FH WHEN AN AMOUNT IS PAYABLE ON SPIRIT COVERED BY SECTION 77FD, 77FE OR 77FF
SECTION 77FI DELIVERY FROM CEO'S CONTROL OF BRANDY, WHISKY OR RUM
SECTION 77FJ PERSON MUST NOT ABSTRACT DENATURING SUBSTANCES IN SPIRIT CLASSIFIED TO SUBITEM 3.8
SECTION 77FK OFFENCE IN RELATION TO STILLS
SECTION 77FL OFFENCE IN RELATION TO DESCRIBING SPIRITS AS ' OLD ' OR ' VERY OLD '
SECTION 77FM SPIRIT BLENDING IS TO BE TREATED AS MANUFACTURE
PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL
SECTION 77G DEFINITIONS
SECTION 77H BLENDING EXEMPTIONS
SECTION 77HA COMPRESSED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY
SECTION 77HB LIQUEFIED PETROLEUM GAS AND LIQUEFIED NATURAL GAS THAT IS EXEMPT FROM EXCISE DUTY
SECTION 77J GOODS THAT ARE NOT COVERED BY SUBITEM 10.25, 10.26, 10.27, 10.28 OR 10.30
SECTION 77K CRUDE OIL AND CONDENSATE MAY ATTRACT MORE THAN ONE EXCISE DUTY
SECTION 77L NOTICE REQUIREMENTS FOR SALES OR SUPPLIES OF LPG TO WHICH AN LPG REMISSION APPLIES
SECTION 77M PENALTY FOR USING LPG FOR EXCISABLE LPG USE
PART VIII - REMISSIONS, REFUNDS, REBATES AND DRAWBACKS
SECTION 78 REMISSIONS, REBATES AND REFUNDS
SECTION 78AAAA PAYMENTS TO CERTAIN NAPHTHA PRODUCERS
SECTION 78A REBATE OF DUTY IN RESPECT OF DIESEL FUEL USED FOR CERTAIN PURPOSES
SECTION 78AA DIESEL FUEL REBATE - NOTIFICATION OF SALE ETC
SECTION 78AB DIESEL FUEL REBATE - PENALTY IN LIEU OF PROSECUTION
SECTION 78AC VOLUNTRARY NOTIFICATION OF ERROR
SECTION 78AD AUDIT OF DIESEL FUEL REBATE APPLICATIONS
SECTION 78AE CEO MAY AMEND THE ASSESSMENT OF A PERSON'S REBATE ENTITLEMENT
SECTION 78AF CEO'S POWER TO SEEK INFORMATION
SECTION 78AG DIESEL FUEL REBATE SCHEME SET-OFFS
SECTION 79 DRAWBACKS
SECTION 80 RECOVERY OF OVERPAYMENTS OF REFUNDS, REBATES AND DRAWBACKS
SECTION 80A DIESEL FUEL REBATE SCHEME SET-OFFS
SECTION 80B EXTENSION OF DIESEL FUEL REBATE SCHEME IN CERTAIN CIRCUMSTANCES
SECTION 81 CERTAIN INTEREST NOT PAYABLE
PART IX - OFFICERS
Division 1 - Powers of Officers
Subdivision A - Preliminary
SECTION 82 LAW RELATING TO LEGAL PROFESSIONAL PRIVILEGE NOT AFFECTED
SECTION 83 CEO MAY GIVE DIRECTIONS CONCERNING THE EXERCISE OF POWERS UNDER THIS DIVISION
Subdivision B - General regulatory powers
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 87A POWERS OF OFFICERS IN RELATION TO RESOURCES INSTALLATIONS
SECTION 87B POWERS OF OFFICERS IN RELATION TO SEA INSTALLATIONS
SECTION 91 EXAMINE ALL GOODS
SECTION 92 SEALS ETC NOT TO BE BROKEN
Subdivision C - Auditing of commercial documents relating to the Diesel Fuel Rebate Scheme
SECTION 99A POWERS OF OFFICERS FOR PURPOSES OF SECTION 78A
Subdivision D - Powers of arrest
SECTION 100 POWER OF ARREST
SECTION 102 ARRESTED PERSONS TO GO BEFORE JUSTICES
SECTION 103 POWER OF JUSTICES WITH OFFENDERS
SECTION 104 POWER TO DETAIN AND SEARCH SUSPECTED PERSONS
Subdivision E - Miscellaneous
SECTION 105 STOCK MAY BE CHECKED
SECTION 106 SAMPLES
SECTION 107 POWER TO PURCHASE SAMPLES
Division 1A - Search and seizure
Subdivision A - Preliminary
SECTION 107AA DEFINITIONS
SECTION 107AAA EXTENSION OF DIVISION TO CIVIL PENALTY FOR POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.
SECTION 107AB LAW RELATING TO LEGAL PROFESSIONAL PRIVILEGE NOT AFFECTED
Subdivision B - Search warrants in respect of things believed to be evidential material
SECTION 107BA WHEN SEARCH WARRANTS CAN BE ISSUED
SECTION 107BB THE THINGS THAT ARE AUTHORISED BY A SEARCH WARRANT
SECTION 107BC USE OF EQUIPMENT TO EXAMINE OR PROCESS THINGS
SECTION 107BD USE OF ELECTRONIC EQUIPMENT ON OR IN PREMISES
SECTION 107BE COMPENSATION FOR DAMAGE TO EQUIPMENT OR DATA
SECTION 107BF COPIES OF SEIZED THINGS TO BE PROVIDED
Subdivision C - Seizure of goods believed to be forfeited goods
SECTION 107CA WHEN SEIZURE WARRANTS CAN BE ISSUED
SECTION 107CB THE THINGS THAT ARE AUTHORISED BY SEIZURE WARRANTS
Subdivision D - Provisions applicable both to search and seizure warrants
SECTION 107DA CONDUCT OF ORDINARY SEARCHES AND FRISK SEARCHES
SECTION 107DB ANNOUNCEMENT BEFORE ENTRY
SECTION 107DC DETAILS OF WARRANT TO BE GIVEN TO OCCUPIER
SECTION 107DD OCCUPIER ENTITLED TO BE PRESENT DURING SEARCH OR SEIZURE
SECTION 107DE AVAILABILITY OF ASSISTANCE AND USE OF FORCE IN EXECUTING A WARRANT
SECTION 107DF SPECIFIC POWERS AVAILABLE TO EXECUTING OFFICERS
SECTION 107DG WARRANTS BY TELEPHONE OR OTHER ELECTRONIC MEANS
SECTION 107DH RECEIPTS FOR THINGS SEIZED UNDER WARRANT
SECTION 107DI OFFENCE FOR MAKING FALSE STATEMENTS IN WARRANTS
SECTION 107DJ OFFENCES RELATING TO TELEPHONE WARRANTS
Subdivision E - Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914
SECTION 107EA RETENTION OF THINGS SEIZED UNDER A SEARCH WARRANT ETC.
SECTION 107EB MAGISTRATE MAY PERMIT A THING SEIZED UNDER A SEARCH WARRANT ETC. TO BE RETAINED
Subdivision F - Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914
107FA SEIZED GOODS TO BE SECURED
SECTION 107FB REQUIREMENT TO SERVE SEIZURE NOTICES
SECTION 107FC MATTERS TO BE DEALT WITH IN SEIZURE NOTICES
SECTION 107FD CLAIM FOR RETURN OF GOODS SEIZED
SECTION 107FE TREATMENT OF GOODS SEIZED IF NO CLAIM FOR RETURN IS MADE
SECTION 107FF TREATMENT OF GOODS SEIZED IF A CLAIM FOR RETURN IS MADE
SECTION 107FG MAGISTRATE MAY PERMIT GOODS SEIZED UNDER A SEIZURE WARRANT OR SECTION 9 OF THE CRIMES ACT 1914 TO BE RETAINED
SECTION 107FH RIGHT OF COMPENSATION IN CERTAIN CIRCUMSTANCES FOR GOODS DISPOSED OF OR DESTROYED
SECTION 107FI EFFECT OF FORFEITURE
SECTION 107FJ IMMEDIATE DISPOSAL OF CERTAIN GOODS
SECTION 107FK RELEASE OF GOODS ON SECURITY
SECTION 107FL SERVICE BY POST
SECTION 107FM DISPOSAL OF FORFEITED GOODS
SECTION 107FN DESTRUCTION OR CONCEALMENT OF EVIDENTIAL MATERIAL OR FORFEITED GOODS
Subdivision G - Miscellaneous
SECTION 107GA NATURE OF FUNCTIONS OF MAGISTRATE UNDER SECTIONS 107EB AND 107FG
SECTION 107GB RETAINING EVIDENTIAL MATERIAL OF GOODS IMMEDIATELY DISPOSED OF
SECTION 107GC APPOINTMENT OF ANALYST
SECTION 107GD EVIDENTIARY CERTIFICATES IN RELATION TO GOODS IMMEDIATELY DISPOSED OF
Division 2 - Protection to Officers
SECTION 108 REASONABLE CAUSE FOR SEIZURE A BAR TO ACTION
SECTION 109 NOTICE OF ACTION TO BE GIVEN
SECTION 110 DEFECT IN NOTICE NOT TO INVALIDATE
SECTION 111 NO EVIDENCE TO BE PRODUCED BUT THAT CONTAINED IN NOTICE
SECTION 112 OFFICER MAY TENDER AMENDS
SECTION 113 COMMENCEMENT OF PROCEEDINGS AGAINST OFFICERS
SECTION 114 TIME FOR COMMENCING ACTION
SECTION 115 SECURITY MAY BE REQUIRED
PART X - PENAL PROVISIONS
SECTION 116 FORFEITURE
SECTION 117 UNLAWFUL POSSESSION OF EXCISABLE GOODS
SECTION 117A UNLAWFULLY MOVING EXCISABE GOODS
SECTION 117B UNLAWFULLY SELLING EXCISABLE GOODS
SECTION 117BA UNLAWFULLY SELLING LPG THAT IS USED FOR AN EXCISABLE LPG USE
SECTION 117C UNLAWFUL POSSESSION OF TOBACCO SEED, PLANT OR LEAF
SECTION 117D UNLAWFULLY MOVING TOBACCO LEAF
SECTION 117E UNLAWFULLY BUYING TOBACCO SEED OR PLANT
SECTION 117F UNLAWFULLY BUYING TOBACCO LEAF
SECTION 117G UNLAWFULLY SELLING TOBACCO SEED OR PLANT
SECTION 117H UNLAWFULLY SELLING TOBACCO LEAF
SECTION 117I COUNTERFEIT TOBACCO LABELS
SECTION 118 ILLEGAL PREVENTION OF SEIZURES
SECTION 119 UNLAWFULLY CONVEYING EXCISABLE GOODS
SECTION 120 OFFENCES
SECTION 120A REMOVAL OF GOODS ON CANCELLATION ETC OF LICENCE
SECTION 123 OBSTRUCTING OFFICERS
SECTION 124 COLLUSIVE SEIZURES PENALTY
SECTION 127A ALTERNATIVE PENALTIES
SECTION 128 PENALTIES IN ADDITION TO FORFEITURES
SECTION 128A REBATE DOCUMENTS TO BE KEPT
SECTION 129 PENALTIES FOR OFFENCES AGAINST SECTIONS 117 AND 119
Part XA - PENALTY INSTEAD OF PROSECUTION
SECTION 129A PURPOSE AND EFFECT OF THIS PART
SECTION 129B WHEN AN INFRINGEMENT NOTICE MAY BE ISSUED
SECTION 129C MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE
SECTION 129D DUE DATE FOR PENALTY
SECTION 129E EFFECT OF PAYMENT OF PENALTY
SECTION 129F WITHDRAWAL OF INFRINGEMENT NOTICE
PART XI - EXCISE PROSECUTIONS
SECTION 133 MEANING OF EXCISE PROSECUTION
SECTION 134 INSTITUTION OF PROSECUTIONS
SECTION 136 PROSECUTION IN ACCORDANCE WITH PRACTICE RULES
SECTION 137 STATE COURT PRACTICE
SECTION 138 COMMENCEMENT OF PROSECUTIONS
SECTION 139 INFORMATION ETC TO BE VALID ETC IF IN WORDS OF ACT
SECTION 140 NO OBJECTIONS FOR INFORMALITY
SECTION 141 CONVICTION NOT TO BE QUASHED
SECTION 142 PROTECTION TO WITNESSES
SECTION 143 DEFENDANT A COMPETENT WITNESS
SECTION 144 AVERMENT OF PROSECUTION SUFFICIENT
SECTION 145 PROOF OF PROCLAMATIONS ETC
SECTION 145A CONDUCT BY DIRECTORS, EMPLOYEES OR AGENTS
SECTION 146 MINIMUM PENALTIES
SECTION 148 COLLECTOR MAY LEVY ON GOODS IN HIS POSSESSION
SECTION 150 IMPRISONMENT NOT TO RELEASE PENALTY
SECTION 151 CONVICTION TO OPERATE AS A CONDEMNATION
SECTION 152 PARTIES MAY RECOVER COSTS
SECTION 153 APPLICATION OF PENALTIES
PART XII - DISPUTES AS TO DUTY
SECTION 154 DEPOSIT OF DUTY
SECTION 155 LIMITED DISPUTE RIGHTS BECAUSE OF OBJECTION AGAINST PRIVATE RULING
PART XIV - MISCELLANEOUS
SECTION 159 PROTECTION OF CONFIDENTIALITY OF INFORMATION
SECTION 159A JURISDICTION OF COURTS
SECTION 160 ALTERATION OF AGREEMENTS WHERE DUTY ALTERED
SECTION 160A SHIP'S STORES AND AIRCRAFT'S STORES
SECTION 160B NOTIFICATION OF PROPOSALS WHEN HOUSE OF REPRESENTATIVES NOT SITTING
SECTION 161 RECOVERY OF DUTIES
SECTION 162 REBATE
SECTION 162A REMOVAL OF GOODS BY COLLECTOR ON CANCELLATION OF LICENCE
SECTION 162B SALE BY COLLECTOR
SECTION 162C REVIEW OF DECISIONS
SECTION 163 DECLARATIONS
PART XV - REGULATIONS AND BY-LAWS
SECTION 163A INTERPRETATION
SECTION 164 REGULATIONS
SECTION 164A EFFECT OF REGULATIONS RELATING TO CONDENSATE
SECTION 165 CEO MAY MAKE BY-LAWS
SECTION 165A BY-LAWS PRESCRIBING ONSHORE FIELDS OR EXEMPT OFFSHORE FIELDS MAY BE REVOKED WITHIN 3 YEARS
SECTION 166 BY-LAWS SPECIFYING GOODS
SECTION 167 BY-LAWS FOR PURPOSES OF REPEALED ITEMS
SECTION 168 PUBLICATION OF BY-LAWS
SECTION 169 RETROSPECTIVE BY-LAWS NOT TO INCREASE DUTY
SECTION 170 BY-LAWS FOR PURPOSES OF PROPOSALS
SCHEDULE I
SCHEDULE II AUSTRALIA
SCHEDULE III AUSTRALIA
SCHEDULE IV AUSTRALIA
SCHEDULE V AUSTRALIA
SCHEDULE VI APPLICATION FOR LICENCE TO MANUFACTURE
SCHEDULE VII AUSTRALIA

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