Excise Act 1901

PART XIV - MISCELLANEOUS

SECTION 162C REVIEW OF DECISIONS

162C(1)

A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 , if the decision is one of the following:

(a)

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a decision of the CEO giving an approval, or refusing to give an approval, under paragraph 58(5) (a);

(b)

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quota orders, and variations of quota orders made by the CEO under section 59A or 59B ;

(c)

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a demand made by a Collector under section 60 , 77AA , 77FH or 77M ;

(d)

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a decision of the Collector under section 61C to refuse to give a permission under that section;

(e)

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a decision of the Collector under section 61C to impose a condition on a permission given under that section;

(f)

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a decision of the Collector under subsection 61C(7) to revoke a permission given under that section;

(faa) (Repealed by No 54 of 2003)

(fab) (Repealed by No 54 of 2003)

(fa) (Repealed by No 54 of 2003)

(g)

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a decision of the CEO to refuse to give an approval under section 77FD or 77FF ;

(h)

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a decision of the CEO to specify conditions in an approval given under section 77FD or 77FF ;

(i)

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a decision of a Collector under section 78 in relation to a remission, refund or rebate of excise duty;

(j)

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a decision of a Collector under section 79 in relation to a drawback of excise duty;

(k)

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a decision of the CEO under subsection 80 (2) demanding repayment of the whole or a part of a rebate of duty;

(l)

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a decision of a Collector for the purposes of section 61D ; and

(m)

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a decision of a Collector for the purposes of section 61E ; and

(n)

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the decision of the CEO under section 165A as to the amount of duty shortpaid or overpaid.

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History

S 162C(1) amended by No 36 of 2012, s 3 and Sch 1 items 13 - 24, by renumbering para (a) from (ca), (b) from (d), (c) from (e), (g) from (eaa), (h) from (eaaa), (i) from (ea), (j) from (faaa), (k) from (fb), (l) from (g), (m) from (h), and (n) from (i), and inserting para (d) to (f), effective 15 April 2012.

S 162C(1) amended by No 68 of 2011, s 3 and Sch 1 item 13, by substituting " , 77FH or 77M " for " or 77FH " , effective 1 December 2011. For transitional and application provisions see note under s 4(5) .

S 162C(1) amended by No 74 of 2006, s 3 and Sch 1 items 89 and 90, by inserting " , 77AA or 77FH " after " section 60 " in para (e) and inserting paras (eaa) and (eaaa), effective 1 July 2006.

S 162C(1) amended by No 54 of 2003, s 3 and Sch 4 item 17, by repealing paras (f) to (fa), effective 1 July 2003. For transitional provisions see note under s 78A. Paras (f) to (fa) formerly read:

(f) a refusal by a Collector to pay a rebate under section 78A;

(faa) a decision of the CEO under subsection 78A(1G) that the CEO is satisfied of the matter referred to in that subsection;

(fab) a decision by the CEO not to amend an assessment when subparagraph 78AE(3)(a)(i) applies (in the case where an applicant has notified an officer doing duty in relation to diesel fuel rebate of an error, or errors, in accordance with paragraph 78AC(1)(a));

(fa) a decision of the CEO under section 78AE to amend the assessment of a person ' s rebate entitlement (other than such a decision that is made in conjunction with the issuing by the CEO of a notice under section 78AB in respect of that rebate entitlement);

S 162C(1) amended by No 25 of 2001, s 3 and Sch 2 item 108, by substituting all the words before para (ca), effective 4 May 2001.

Act No 25 of 2001, Sch 2 item 113, contained the following transitional provision, effective 4 May 2001:

113 Transitional provision - existing applications
113
The amendments of section 162C of the Excise Act 1901 made by items 108 to 112 does not affect the consideration of any application made under section 162C of that Act before the commencement of this item.

The wording formerly read:

An application may be made to the Administrative Appeals Tribunal for review of:

(a) (Repealed by No 115 of 2000)

(b) (Repealed by No 115 of 2000)

(c) (Repealed by No 115 of 2000)

S 162C(1) amended by No 115 of 2000, s 3 and Sch 1 item 66, by repealing paras (a), (b) and (c), effective 7 September 2000. The paras formerly read:

(a) a decision of a Collector under section 5A;

(b) a decision of the Collector under section 40;

(c) a cancellation by the CEO under section 43;

S 162C(1) amended by No 85 of 2000, s 3 Sch 1 item 8, by inserting para (ca) after para (c), effective 1 July 2000.

S 162C(1) amended by No 97 of 1997, s 3 Sch 2 item 26, by substituting paras (faa) and (fa) and inserting para (fab) applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). Paras (faa) and (fa) formerly read:

(faa) a decision of a Collector under subsection 78A(2) demanding the repayment of rebate already paid;

(fa) a decision of a Collector for the purposes of subsection 78A(4C);

[ CCH Note: Act No 25 of 2001, s 3 and Sch 2 item 109, effective 4 May 2001, provides for the repeal of s 162C(1A). This amendment has not yet been affected. S 162C(1A) will be inserted by the Administrative Review Tribunal (Consequential and Transitional Provisions) Bill 2000 upon that Bill gaining assent.]

162C(2)

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If:

(a) a dispute referred to in section 154 has arisen; and

(b) the owner of the goods relating to the dispute has, under that section, deposited the amount of duty demanded by the Collector;

a person who is dissatisfied with the Collector ' s decision to demand the amount may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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162C(3)

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A person is not to object under subsection (2) except within a period of 6 months after the making of the deposit referred to in that subsection.

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162C(4)

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Where the owner of goods has objected under subsection (2) :

(a) consequences referred to in paragraph 154 (2) shall not ensue and the owner of the goods is not entitled to institute against the Collector an action referred to in that paragraph; and

(b) the proper duty payable in respect of the goods shall be deemed to be:

(i) the amount determined to be the proper duty by, or ascertained to be the proper duty in accordance with:

(A) the decision of the Tribunal;

(B) an order of a Court on appeal from that decision; or

(ii) the amount of the deposit;

whichever is the less, and where the amount of the deposit exceeds the amount referred to in subparagraph (i) , the excess shall be refunded by the Collector to the owner with interest at the rate of 5% per annum.

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162C(5)

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In this section, " decision " has the same meaning as in the Administrative Review Tribunal Act 2024 .

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