Excise guidelines for duty free shops

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Footnotes

[1] Section 90 of the Constitution

[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] For an explanation of customs and excise tariff proposals, see www.aph.gov.au

[5] Section 25 of the Excise Act.

[6] Subsection 4(1) (definition of 'storage licence') and Part IV of the Excise Act.

[7] Section 61A of the Excise Act.

[8] Sections 61D and 61E of the Excise Act.

[9] Section 7 of the Excise Act and section 1A of the Excise Tariff Act.

[10] Subsection 61D(1) of the Excise Act.

[11] Subsection 61E(1) of the Excise Act.

[12] Subsection 35(2) of the Excise Regulation.

[13] Subsections 36(4) and (5) of the Excise Regulation.

[14] Sections 41 and 42 of the Excise Regulation.

[15] Subsections 38(1), (2) and (3) of the Excise Regulation.

[16] Subsection 61D(12) of the Excise Act.

[17] Sections 61D and 61E of the Excise Act.

[18] Section 4 of the Excise Act.

[19] Sections 61D and 61E of the Excise Act.

[20] Sections 61D and 61E of the Excise Act.

[21] Subsections 61D(1) and 61E(1) of the Excise Act.

[22] Subsections 61D(1) and 61E(1) of the Excise Act.

[23] Subsection 61D(6) and 61E(5) of the Excise Act.

[24] Subsections 61D(2) and 61E(2) of the Excise Act.

[25] Subsection 4(1) of the Excise Act definition of 'storage licence'.

[26] Section 60 of the Excise Act.

[27] Section 61A of the Excise Act.

[28] Subsection 86(2) of the Excise Act.

[29] Section 87 of the Excise Act.

[30] Section 6 of the Crimes Act 1914 (Crimes Act).

[31] Sections 11.1, 11.2 and 11.5 of the Schedule to the Criminal Code Act 1995 (Criminal Code).

[32] Section 87AA of the Excise Act.

[33] Section 50 of the Excise Act.

[34] Section 39E of the Excise Act.

[35] Section 79 of the Customs Act.

[36] Section 39O of the Excise Act.

[37] Section 39 of the Excise Act.

[38] Section 117 of the Excise Act.

[39] Section 6A of the Excise Act.

[40] Section 117 of the Excise Act.

[41] Section 120 of the Excise Act.

[42] Sections 39B and 39C of the Excise Act.

[43] Paragraphs 39B(e) and 39B(f) of the Excise Act.

[44] Subsection 39B(f) of the Excise Act.

[45] Subsection 39A(2)(f) of the Excise Act., section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997), subsection 318(1) of the Income Tax Assessment Act 1936 (ITAA 1936).

[46] Section 995-1 of the ITAA 1997 for definition of 'relative' for this purpose.

[47] Subsection 318(1) of the ITAA 1936.

[48] Subsection 318(7) of the ITAA 1936.

[49] Subsection 318(2) of the ITAA 1936.

[50] Subsection 318(3) of the ITAA 1936.

[51] Subsection 318(4) of the ITAA 1936.

[52] Paragraph 39A(2)(fa) of the Excise Act.

[53] Paragraphs 39A(2)(g) of the Excise Act.

[54] Paragraph 39A(2)(i) of the Excise Act.

[55] Paragraph 39A(2)(ia) of the Excise Act.

[56] Paragraph 39(2)(j) of the Excise Act.

[57] Paragraph 39A(2)(k) of the Excise Act.

[58] Paragraph 39A(2)(l) of the Excise Act.

[59] Martino and Australian Taxation Office [2002] AATA 1242.

[60] Paragraph 39G(1)(k) of the Excise Act.

[61] Subsection 39D(4) and section 39DA of the Excise Act.

[62] Subsection 39D(1) of the Excise Act.

[63] Subsection 39D(3) of the Excise Act.

[64] Section 39Q of the Excise Act.

[65] Sections 16 to 22 of the Excise Act.

[66] Section 39Q of the Excise Act.

[67] Subsection 39F(4) of the Excise Act.

[68] Section 120 of the Excise Act.

[69] 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.

[70] Subsection 39L(4) of the Excise Act.

[71] Subsection 39L(3) of the Excise Act.

[72] Subsections 39G(1) and 39L(1) of the Excise Act.

[73] Sections 61D and 61E of the Excise Act.

[74] Section 39K of the Excise Act.

[75] Subsection 39K(6) of the Excise Act

[76] Subsection 39N(2) of the Excise Act.

[77] Section 39Q of the Excise Act.

[78] Subsections 39J(2) and 39L(5) of the Excise Act.

[79] Section 39P of the Excise Act.

[80] Paragraph 39K(1)(b) of the Excise Act.

[81] Subsection 39M(1) of the Excise Act.

[82] This does not mean movements within the bounds of your licensed premises, rather movements from licensed premises to another place.

[83] Section 61A of the Excise Act.

[84] Sections 16 to 22 of the Excise Act.

[85] Section 60 for excisable goods of the Excise Act.

[86] 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.

[87] Section 117A of the Excise Act.

[88] Section 61A of the Excise Act.

[89] Subsections 32(1) and (3) of the Excise Regulation.

[90] Subsection 35(1) of the Excise Regulation.

[91] Subsection 35(2) of the Excise Regulation.

[92] Subsections 36(1) to (3) of the Excise Regulation.

[93] Subsections 36(4) and (5) of the Excise Regulation.

[94] Subsections 38(1) to (3) of the Excise Regulation.

[95] Subsections 38(1) to (3) of the Excise Regulation.

[96] Section 39 of the Excise Regulation.

[97] Subsections 38(4) and (5) of the Excise Regulation.

[98] Subsection 32(2) of the Excise Regulation.

[99] Subsection 32(3) of the Excise Regulation.

[100] Paragraph 61D(10)(a) of the Excise Act.

[101] Section 33 of the Excise Regulation.

[102] Section 41 of the Excise Regulation.

[103] Section 41 of the Excise Regulation.

[104] Section 42 of the Excise Regulation.

[105] This is normally a firm contracted by the duty free shop to 'pluck' the invoices. They are known as Duty Free Security. Section 42 of the Excise Regulation.

[106] Section 8 of the Excise Regulation.

[107] Section 50 and paragraph 61D(7)(c) of the Excise Act.

[108] Paragraph 61D(10)(b) of the Excise Act and section 46 of the Excise Regulation.

[109] Paragraph 61D(7)(c) of the Excise Act.

[110] Subsections 37(1), (2) and (3) of the Excise Regulation.

[111] Section 46 of the Excise Regulation.

[112] Section 39 of the Excise Regulation.

[113] Section 59 of the Excise Regulation.

[114] Subsection 32(1) of the Excise Regulation.

[115] Subsection 32(2) of the Excise Regulation.

[116] Subsections 45(1) to (3) of the Excise Regulation.

[117] Subsections 45(1) to (3) of the Excise Regulation.

[118] Subsection 45(3) of the Excise Regulation.

[119] Subsection 45(4) of the Excise Regulation

[120] Subsection 32(2) of the Excise Regulation.

[121] Subsection 32(3) of the Excise Regulation.

[122] Section 50 and paragraph 61D(7)(c) of the Excise Act.

[123] Paragraph 61D(7)(c) of the Excise Act.

[124] Section 43 of the Excise Regulation.

[125] Subsections 43(5) and (6) of the Excise Regulation.

[126] Section 43 of the Excise Regulation.

[127] Section 39 of the Excise Regulation.

[128] Section 39 of the Excise Regulation

[129] Subsection 32(4) of the Excise Regulation.

[130] Section 61 of the Excise Act.

[131] Section 61A of the Excise Act.

[132] Section 61C of the Excise Act.

[133] Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.

[134] Section 120 of the Excise Regulation.

[135] Table item 7 in clause 2 of Schedule 1 of the Excise Regulation.

[136] Subsection 52(1) of the Excise Regulation.

[137] Subsection 61E(1) of the Excise Act.

[138] Section 53 of the Excise Regulation.

[139] Subsection 52(2) of the Excise Regulation.

[140] Subsection 52(3) of the Excise Regulation.

[141] Paragraph 61E(6)(b) of the Excise Act.

[142] Section 61 of the Excise Act.

[143] Section 61A of the Excise Act.

[144] Section 61C of the Excise Act.

[145] Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.

[146] Section 120 of the Excise Regulation.

[147] Section 60 of the Excise Act.

[148] ATO Interpretative Decision ATO ID 2004/61 Excise: goods given away without payment of excise duty.

[149] ATO Interpretative Decision ATO ID 2001/595 Excise: Liability to pay an amount equal to the excise duty on excisable goods stolen from the premises of a licensed excise manufacturer or a licensed storage place.

[150] ATO Interpretative Decision ATO ID 2004/62 Excise: goods sold without payment of excise duty.

[151] Section 162C of the Excise Act.

[152] See our website at www.ato.gov.au for the latest version of the Schedule to the Excise Tariff Act.

[153] Section 6Aof the Excise Tariff Act.

[154] Section 154 of the Excise Act.

[155] Section 155 of the Excise Act.

[156] Section 61 of the Excise Act.

[157] Section 61C of the Excise Act.

[158] Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.

[159] Section 120 of the Excise Act.

[160] Section 78 of the Excise Act.

[161] Section 8 of the Excise Regulation.

[162] Section 8 and table item 1 in clause 1 of Schedule 1 to the Excise Regulation.

[163] Section 8 and table item 2 in clause 1 of Schedule 1 to the Excise Regulation.

[164] The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0.

[165] Section 10 of the Excise Regulation.

[166] Section 160A of the Excise Regulation.

[167] Section 8 of the Excise Regulation.

[168] Section 55 of the Excise Regulation.

[169] Subsection 55(2)(a) of the Excise Regulation.

[170] Item 8 of Clause 2 of Schedule 1 to the Excise Regulation.

[171] Item 6 of Clause 2 of Schedule 1 to the Excise Regulation.

[172] Item 6(b) of Clause 2 of Schedule 1 to the Excise Regulation.

[173] Item 8 of Clause 2 of Schedule 1 to the Excise Regulation.

[174] Section 61C of the Excise Act.

[175] Subsection 61C(3)(h) of the Excise Act.

[176] Subsection 61C(3A) of the Excise Act.

[177] Subsections 61C(3)(c) and 61C(3A) of the Excise Act.

[178] Section 61C of the Excise Act.

[179] Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.

[180] Section 120 of the Excise Act.

[181] For example, a decision not to issue a movement permission under section 61A of the Excise Act.

[182] Objections are governed by Part IVC of the TAA.

[183] These are conducted in the Administrative Appeals Tribunal or the Federal Court.

[184] Section 14ZU of the TAA.

[185] Section 5 of the Excise Act and section 4D of the Crimes Act.

[186] Section 127A of the Excise Act.

[187] Section 116 of the Excise Act.

[188] Section 151 of the Excise Act.

[189] Part XA of the Excise Act.

[190] Subsections 117(2) and 117B(2) of the Excise Act.

[191] Section 129B of the Excise Act.

[192] Section 6B of the Excise Act.

[193] Note the legislation uses the term 'delivered for home consumption' (see, for example, sections 61 and 61C of the Excise Act).

[194] 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.

[195] The term used in section 58 of the Excise Act is 'entry for home consumption'.

[196] Subsection 61D(1) of the Excise Act.

[197] Subsection 61E(1) of the Excise Act.

[198] Subsection 61D(1) of the Excise Act.

[199] Subsection 61D(1) of the Excise Act.

[200] Subsection 61E(1) of the Excuse Act

[201] Subsection 61D(1) of the Excise Act.

[202] Subsection 61E(1) of the Excise Act.

[203] Subsection 61D(1) of the Excise Act.

[204] Subsection 4(1) of the Customs Act.

Excise guidelines for duty free shops
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