Excise Amendment (Reducing Business Compliance Burden) Act 2012 (36 of 2012)

Schedule 1  

Excise Act 1901

12   At the end of section 61C

Add:

(7) If the Collector is satisfied that a person to whom a permission has been given under subsection (1C) has failed to comply with any condition to which the permission is subject, the Collector may, at any time while the permission remains in force, by notice in writing, revoke the permission. The notice must set out the reasons for the revocation.

(8) If:

(a) a person is a small business entity or included in a class mentioned in subparagraph (1)(b)(i); and

(b) the person’s permission applies in respect of a calendar month; and

(c) the person advises the Collector, in writing, that the person ceases to be a small business entity or included in a class mentioned in subparagraph (1)(b)(i);

the Collector must, by notice in writing:

(d) revoke the permission with effect from a specified day; and

(e) give another permission under subsection (1C) in respect of a 7 day period.

(9) If a person advises the Collector, in writing, that the person wishes to change the period in respect of which their permission applies, the Collector may, by notice in writing:

(a) revoke the permission with effect from a specified day; and

(b) give another permission under subsection (1C) in respect of another period.

(10) Subsections (7) to (9) do not, by implication, limit the application of subsections 33(3) and (3AA) of the Acts Interpretation Act 1901.