ATO Interpretative Decision
ATO ID 2005/226
Excise
Excise: cancellation of periodic settlement permissionFOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Can the Commissioner of Taxation (CEO) revoke a permission granted under section 61C of the Excise Act 1901 allowing a person to deliver goods for home consumption without entry?
Decision
Yes. The CEO can revoke a permission granted under section 61C of the Excise Act allowing a person to deliver goods for home consumption without entry.
Facts
An excise client has been granted permission to deliver goods for home consumption without entry.
Under the terms of the permission the client is required to comply with a number of requirements.
The client has failed to comply with several of the requirements.
Reasons for Decision
Section 61C of the Excise Act allows the delivery of excisable goods for home consumption without entry.
Subsection 61C(1) of the Excise Act states:
A Collector may give permission in writing to a person specified in the permission to deliver for home consumption from a place specified in the permission goods of a kind so specified that are subject to the CEO's control, and,
until the permission is revoked
, the permission is authority for that person to deliver for home consumption from that place goods of that kind that are subject to the CEO's control (other than goods that a Collector has directed are not to be delivered for home consumption under this section) notwithstanding that an entry of the goods for home consumption has not been made and passed under this Act (emphasis added).
It is considered that the phrase 'until the permission is revoked' allows the CEO to also revoke a permission that has previously been granted. This view is supported by subsection 33(3) of the Acts Interpretation Act 1901 which states:
Where an Act confers a power to make, grant or issue any instrument (including rules, regulations or by-laws) the power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Accordingly, the power given to the COE under subsection 61C(1) of the Excise Act to permit a person to deliver goods for home consumption without entry, also allows the CEO to revoke that permission.
Date of decision: 22 July 2005
Legislative References:
Excise Act 1901
section 61C
subsection 61C(1)
subsection 33(3)
Keywords
Delivered for home consumption
Excise
Weekly settlement permission
ISSN: 1445-2782
| Date: | Version: | |
| You are here | 22 July 2005 | Original statement |
| 26 April 2013 | Archived |