Excise Act 1901
In this Act, except where otherwise clearly intended:
apply
, in relation to an LPG remission, has a meaning affected by subsection
(5)
.
View history note
Hide history note
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
(a) premises covered by a storage licence; or
(b) premises, other than premises that are a factory, covered by a manufacturer licence.
(aa) Norfolk Island; or
(a) the Territory of Christmas Island; or
(b) the Territory of Cocos (Keeling) Islands;
authorised officer
, in relation to a section of any of the Excise Acts, means an officer authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section;
beer
means any liquor on which, under the name of beer, any duty of excise imposed by the Parliament is payable;
Bulk container
means a container that has the capacity to have packaged in it more than 2 litres of liquid;
By authority
means by the authority of an officer doing duty in the matter in relation to which the expression is used;
CEO
means the Commissioner of Taxation;
(a) the CEO; or
(b) in relation to a section of an Excise Act for which a person is an authorised officer - that authorised officer.
Commonwealth authority
means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
(a) liquid petroleum; or
(b) a substance:
(i) that is derived from gas associated with oil production; and
(ii) that is liquid at standard temperature and pressure;
Container
means any article capable of holding liquids;
Note:
Container is defined differently in section 87 and in Division 1A of Part IX.
conveyance
means an aircraft, railway rolling stock, vehicle or vessel of any kind.
Dealer
(Repealed by No 115 of 2000)
dealer licence
has the meaning given by subsection
38(5)
.
diesel fuel
(Repealed by No 54 of 2003)
diesel fuel rebate
(Repealed by No 54 of 2003)
diesel fuel rebate application
(Repealed by No 54 of 2003)
diesel fuel rebate Customs provisions
(Repealed by No 54 of 2003)
diesel fuel records
(Repealed by No 54 of 2003)
Duty
or
"
Excise duty
"
means duty of Excise.
eligible business entity
has the meaning given by subparagraph
61C(1)(b)(ia)
.
Excise Acts
means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act , and any instruments (including rules, regulations or by-laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.
Excisable goods
means goods in respect of which excise duty is imposed by the Parliament, and includes goods the subject of an Excise Tariff or Excise Tariff alteration proposed in the Parliament.
excisable LPG use
in relation to LPG:
(a) means the use of LPG in a system for supplying fuel to an internal combustion engine of either a motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; but
(b) does not include the use of LPG for a motor vehicle that:
(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph.
(a) a factory; or
(b) an approved place; or
(c) premises covered by a producer licence or dealer licence.
Excise Tariff
means an Act imposing duties of excise and includes such an Act that has not come into operation.
Factory
means premises on which any person is licensed to manufacture excisable goods, and includes all adjoining premises used in connexion therewith or with the business of the licensed manufacturer.
Finance Minister
has the meaning given by the
Income Tax Assessment Act 1997
.
fuel
means goods of a kind that fall within a classification in item 10, 20 or 21 of the Schedule to the Excise Tariff.
Gazette notice
means a notice signed by the CEO and published in the Gazette.
gaseous fuel
means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
Industry Minister
(Repealed by No 88 of 2009)
International aircraft
has the same meaning as
"
aircraft
"
has in Part
VII
of the
Customs Act 1901
;
Justice
means any Justice of the Peace having jurisdiction in the place.
licence
has the meaning given by subsection
38(1)
.
licensed dealer
means a person or partnership who holds a dealer licence.
licensed manufacturer
means a person or partnership who holds a manufacturer licence.
licensed producer
means a person or partnership who holds a producer licence.
liquid petroleum
is a mixture of hydrocarbons:
(a) that is produced from gas wells; and
(b) that is liquid at standard temperature and pressure after recovery in surface separation facilities;
but does not include a substance referred to in paragraph (b) of the definition of condensate;
(a) liquid propane; or
(b) a liquid mixture of propane and butane; or
(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
LPG remission
in relation to LPG means a remission, refund or rebate of excise duty that applies to LPG under regulations made under section
78
because the LPG is not intended to be used for an excisable LPG use.
Manufacture
includes all processes in the manufacture of excisable goods and, in relation to beer, includes the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises;
Manufacturer
(Repealed by No 115 of 2000)
manufacturer licence
has the meaning given by subsection
38(2)
.
officer
means a person employed or engaged under the
Public Service Act 1999
who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953 ).
Officer of Customs
(Repealed by No 25 of 2001)
other excisable beverage
(Repealed by No 74 of 2006)
Overseas ship
has the same meaning as
"
ship
"
has in Part
VII
of the
Customs Act 1901
;
penalty day
, in relation to an offence, means:
(a) if the Court knows the day on which the offence was committed - that day; or
(b) otherwise - the day on which the prosecution for the offence is instituted.
Permission
means the written permission of the Collector.
Place
includes ship or aircraft.
Place outside Australia
does not include:
(a) a ship or an area of waters, outside Australia; or
(b) an installation outside Australia; or
(c) a reef or an uninhabited island outside Australia.
Proclaimed material
(Repealed by No 115 of 2000)
Producer
(Repealed by No 115 of 2000)
producer licence
has the meaning given by subsection
38(4)
.
proprietor
of an approved place means a person or partnership who holds a storage licence that covers that place.
quarter
means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
Resources Minister
has the meaning given by the
Petroleum Resource Rent Tax Assessment Act 1987
.
Ship
means any vessel used in navigation, other than air navigation, and includes a barge, lighter or any other floating vessel.
small business entity
has the meaning given by section
328-110
(other than subsection
328-110(4)
) of the
Income Tax Assessment Act 1997
.
Spirit
means goods described in item 3 of the Schedule to the
Excise Tariff Act 1921
;
Spirit
means a temperature of 20 degrees centigrade and a pressure of one standard atmosphere;
storage licence
has the meaning given by subsection
38(3)
.
The Customs
(Repealed by No 33 of 2009)
The Proprietor
(Repealed by No 115 of 2000)
This Act
includes all Excise Acts incorporated therewith and all regulations made under this Act or any such Excise Act.
tobacco
has a meaning affected by subsection
(6)
.
tobacco goods
means goods mentioned in subitem 5.1, 5.5 or 5.8 of the table in the Schedule to the
Excise Tariff Act 1921
.
tobacco bale label
means a label that:
(a) is in a form approved in writing by the Commissioner of Taxation; and
(b) uniquely identifies a bale of tobacco leaf.
Warehouse
means a warehouse licensed under the
Customs Act 1901
.
4(2)
A reference in this Act to a police officer shall be read as a reference to a member or special member of the Australian Federal Police or a member of the Police Force of a State or Territory.
4(3)
A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.
4(4)
For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word " Free " is specified in the column headed " Rate of Duty " in that Schedule as the rate of duty chargeable on those goods.
4(5)
To avoid doubt, an LPG remission ceases to apply in relation to LPG if the excise duty on the LPG is subsequently paid (despite the remission having previously applied).
4(6)
For the purposes of this Act, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.