Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 (51 of 2024)

Schedule 1   Streamlining administration

Part 3   The Excise and Excise-Equivalent Warehouse Licences Register

Division 1   Amendments

Excise Act 1901

188   At the end of Division 6 of Part IV

Add:

40 Excise and Excise-Equivalent Warehouse Licences Register

Establishing and maintaining the register

(1) The CEO must establish and maintain a register, to be known as the Excise and Excise-Equivalent Warehouse Licences Register, that includes the information mentioned in subsection (2) about licences of any of the following kinds that are in force:

(a) storage licences granted under subsection 39A(1) of this Act;

(b) manufacturer licences granted under subsection 39A(1) of this Act, other than manufacturer licences that allow for the manufacture of tobacco goods;

(c) warehouse licences granted under section 79 of the Customs Act 1901 that are excise-equivalent warehouse licences for the purposes of Part V of that Act.

(2) The information that must be included is as follows:

(a) the name of the licence holder;

(b) if the licence holder has an Australian Business Number - the Australian Business Number;

(c) the name of the Act under which the licence was granted;

(d) any additional information that is prescribed by the regulations for the purposes of this paragraph.

Updating the register

(3) If:

(a) the CEO is satisfied that information included in the register is incorrect; and

(b) the CEO has access to information that the CEO believes to be correct;

the CEO may adjust the information on the register accordingly.

Register to be publicly available

(4) The CEO must ensure that the register is made publicly available on a website maintained by the Australian Taxation Office.

Register is not a legislative instrument

(5) The register is not a legislative instrument.

Admissibility of information on the register

(6) The CEO may issue a document containing the details of a matter taken from the register.

(7) A document issued under subsection (6) is admissible in any proceedings as prima facie evidence of the matter.

(8) Subsections (6) and (7) do not limit the manner in which evidence may be adduced, or the admissibility of evidence, under the Evidence Act 1995.