Excise Amendment Regulations 2000 (No. 7)
(365 of 2000)
20 December 2000
Made under Excise Act 1901
1 Name of Regulations
These Regulations are the Excise Amendment Regulations 2000 (No. 7).
2 Commencement
These Regulations commence, or are taken to have commenced, as follows:
(a) on 1 July 2000 - regulations 1 to 3, and Schedule 1;
(b) on gazettal - the remainder.
3 Amendment of Excise Regulations 1925
Schedules 1 and 2 amend the Excise Regulations 1925.
Schedule 1 Amendments taken to have commenced on 1 July 2000
[1] Subregulation 2 (1), after definition of Bass Strait Oil
insert
brewery has the meaning given by section 77A of the Act.
[2] Subregulation 2 (1), after definition of domestic free market sale
insert
microbrewery has the meaning given by regulation 2AB.
[3] After regulation 2AA
insert
2AB Microbreweries
A microbrewery is a brewery that has all the following characteristics:
(a) it is legally and economically independent of any other brewery;
(b) in the previous financial year, the total production of beer by the brewery did not exceed 30,000 litres;
(c) in the current financial year, it is likely that the total production of beer by the brewery will not exceed 30,000 litres;
(d) it sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.
[4] Paragraph 50 (1) (zza)
omit
recycled.
insert
recycled;
[5] After paragraph 50 (1) (zza)
insert
(zzb) excise duty has been paid on goods:
(i) for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and
(ii) acquired in an acquisition of goods that are exempt from duties of excise;
(zzc) excise duty has been paid on goods for the personal use of the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies, if the holder is exempt from duties of excise in accordance with regulations made under that Act;
(zzd) excise duty has been paid on beer manufactured in a microbrewery during a financial year, and the amount of refund paid during the financial year does not exceed:
(i) if the brewery is a microbrewery at the start of the financial year - $10,000; or
(ii) if the microbrewery first becomes a microbrewery after the start of the financial year - an amount worked out by:
(A) multiplying $10,000 by the number of days in the period starting when the brewery first becomes a microbrewery and ending at the end of the financial year; and
(B) dividing the result by 365.
[6] Regulation 52AAA
omit
Where refunds
insert
(1) If refunds
[7] Regulation 52AAA
insert
(2) If refunds of excise duty may be allowed in respect of beer in the circumstance specified in paragraph 50 (1) (zzd), the amount of refund of excise duty for subsection 78 (1) of the Act is 60%.
Schedule 2 Amendments commencing on gazettal
[1] Regulation 12
omit
For the purpose of subsection (2) of section 39 of the Act,
insert
For section 16 of the Act,
[2] After Part II, Division 8
insert
Division 9 Amount of duty for penalties relating to tobacco leaf
49AA Amount of duty
(1) This regulation explains how to work out the amount of duty that is to be used to determine the amount of a penalty, relating to a quantity of tobacco leaf, under the following provisions of the Act:
(a) section 28;
(b) section 30;
(c) section 31;
(d) section 33;
(e) section 35;
(f) section 39K;
(g) section 39M;
(h) section 44;
(i) section 117C;
(j) section 117D;
(k) section 117F;
(l) section 117H.
(2) If the tobacco leaf was seized in a bale, the amount of duty is:
(weight - 2) * rate
where:
rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight – 2 is the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.
(3) If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in a bale, the amount of duty is:
weight * rate
where:
rate is rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight is 100 kilograms.
(4) If the tobacco leaf was seized in unbaled form, the amount of duty is:
weight * rate
where:
rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight is the weight of the tobacco leaf in kilograms.
(5) If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in unbaled form, the amount of duty is:
weight * rate
where:
rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.
weight is the weight of the tobacco leaf, in kilograms, as shown by the evidence.
Note Penalty day is defined in section 4 of the Act.
[3] Sub-subparagraph 50 (1) (zc) (ii) (B)
substitute
(B) at which natural gas is not readily available; or
(C) at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user's control; and
[4] Regulation 214
omit
For the purpose of subsection (2) of section 39 of the Act,
insert
For section 16 of the Act,
[5] Regulation 214A
omit
For the purposes of subsection 39 (2) of the Act,
insert
For section 16 of the Act,
[6] Regulations 215 and 215A
omit
[7] Regulation 246
substitute
246 Application fee
The application fee for paragraph 39 (2) (f) of the Act is $10.