Excise Act 1901
A person may apply to the Collector for permission to deliver goods (other than tobacco 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:
(ia) the person is a small business entity, or is a person covered by subsection (1AA) , (an eligible business entity ); or
(i) the person is included in a class prescribed by the regulations; or
(c) in respect of a quarter if:
(ii) the goods to be delivered for home consumption are of a kind prescribed by the regulations; or
(i) the goods are classified to item 1, 2, 3, 10, 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921 ; and
(ii) the person is an eligible business entity.
View history note
Hide history note61C(1AA)
A person is covered by this subsection if: (a) the person is not a small business entity; and (b) the person would be a small business entity if:
(i) each reference in Subdivision 328-C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $10 million were instead a reference to $50 million; and
(ii) the reference in paragraph 328-110(5)(b) of that Act to a small business entity were instead a reference to a person covered by this subsection.
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
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.
(ii) subject to the CEO ' s control;
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(1F)
If a permission is to apply in respect of a quarter, the notice must specify the quarter 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 an eligible 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; (da) if the person is an eligible business entity and the person ' s permission applies in respect of a quarter - the condition that the person give the Collector a return, in an approved form, on or before:
(i) for a quarter ending on 31 March, 30 June or 30 September - the 28th day after the end of the quarter; and
providing particulars in relation to the goods that have, during the quarter, been delivered into home consumption under the permission; (e) if a person ceases to be an eligible business entity - the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be an eligible 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.
(ii) for a quarter ending on 31 December - the 28th day of the February after the end of the quarter;
61C(3A)
Despite paragraphs (3)(a) , (b) , (c) , (d) and (da) , 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:
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
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 an eligible 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 or a quarter; and (c) the person advises the Collector, in writing, that the person ceases to be an eligible 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 .
[
CCH Note:
No 109 of 2008, s 3 and Sch 1 item 32 contains the following provision:
grace period
32 Deemed entry for home consumption
(1)
This item applies if:
(a)
a person produces condensate after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and
(b)
the person does not have a manufacturer
'
s licence (within the meaning of the
Excise Act 1901
) to manufacture condensate; and
(c)
the person
'
s grace period has not ended (see subitem (4)).
(2)
For the purposes of the
Excise Tariff Act 1921
(as amended by this Act), the person is taken to have been given a permission under section 61C of the
Excise Act 1901
to deliver the condensate for home consumption from the prescribed condensate production area from which the condensate is produced.
(3)
The permission is taken to be revoked at the end of the person
'
s grace period.
(4)
In this item:
, in relation to a person, means the period:
(a)
beginning immediately after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and
(b)
ending at the earlier of the following times:
(i)
the time when the CEO grants, or refuses to grant, the person a manufacturer
'
s licence to manufacture condensate under section
39A
of the
Excise Act 1901
;
(ii)
the end of the transition period.
transition period
means the period that would be the
transition period
within the meaning of subsection
15(3)
of the
Excise Act 1901
if the definition of
first day
were 14 May 2008.
]
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