Excise Amendment (Reducing Business Compliance Burden) Act 2012 (36 of 2012)

Schedule 1  

Excise Act 1901

8   Subsection 61C(1)

Repeal the subsection, substitute:

(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.

(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.

(1B) An application must be made in an approved form.

(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.

(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.

(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.