Excise Act 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 54   LIABILITY TO PAY DUTY  

54(1)    

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The licensed manufacturer of excisable goods, or, where the owner of excisable goods enters them for home consumption, the owner of the goods, shall pay to the Collector, in accordance with this Act, the Excise duty on those goods.

Note:

For provisions about collection and recovery of the duty, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

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History

S 54(1) amended by No 74 of 2006, s 3 and Sch 1 item 50, by inserting the note at the end, effective 1 July 2006.

S 54(1) amended by No 115 of 2000, s 3 and Sch 1 item 36, by substituting " licensed manufacturer " for " manufacturer " effective 7 September 2000.

54(2)    
If the manufacture of beer involves, in whole or in part, the provision to the public at particular premises of commercial facilities and equipment for use in the production of beer at those premises, then, despite subsection (1), only the person who provides those facilities and equipment at those premises is liable to pay excise duty on the beer.

54(3)    

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If excisable goods are delivered to a relevant traveller (within the meaning of section 61E ) under a permission under that section, then, despite subsection (1) of this section, the relevant traveller (and no-one else) is liable to pay excise duty on the goods.

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History

S 54(3) inserted by No 74 of 2006, s 3 and Sch 1 item 51, applicable in relation to goods delivered to a relevant traveller after 1 July 2006 (under a permission given before or after 1 July 2006).

54(4)    

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To avoid doubt, if the excisable goods are tobacco goods, only the licensed manufacturer of the goods is liable to pay Excise duty on the goods.

Note:

Under subsection 66(7), tobacco goods are taken to be entered, and delivered, for home consumption at the time they are manufactured.

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History

S 54(4) inserted by No 141 of 2018, s 3 and Sch 3 item 5, effective 1 January 2019 and applicable in relation to tobacco goods manufactured on or after 1 July 2019.

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