Excise guidelines for duty free shops

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FOOTNOTES

[1] Commonwealth of Australia Constitution Act section 90

[2]   Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v. State Of New South Wales & Ors 97 ATC 4674 .

[3] Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v State Of New South Wales & Ors 97 ATC 4674 at page 4684 per Brennan CJ, McHugh, Gummow and Kirby JJ.

[4] For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au

[5] Excise Act 1901 section 25

[6] Excise Act 1901 subsection 4(1) (definition of 'storage licence' ) and Part IV

[7] Excise Act 1901 section 61A

[8] Excise Act 1901 sections 61D and 61E

[9] Excise Act 1901 section 7 and Excise Tariff Act 1921 section 1A

[10] Excise Act 1901 subsection 61D(1)

[11] Excise Act 1901 subsection 61E(1)

[12] Excise Regulation 2015 subsection 35(2)

[13] Excise Regulation 2015 subsections 36(4), (5)

[14] Excise Regulation 2015 sections 41, 42

[15] Excise Regulation 2015 subsection 38(1), (2), (3)

[16] Excise Act 1901 subsection 61D(12)

[17] Excise Act 1901 sections 61D and 61E

[18] Excise Act 1901 section 4

[19] Excise Act 1901 sections 61D and 61E

[20] Excise Act 1901 sections 61D and 61E

[21] Excise Act 1901 subsections 61D(1) and 61E(1)

[22] Excise Act 1901 subsections 61D(1) and 61E(1)

[23] Excise Act 1901 subsection 61D(6) and 61E(5)

[24] Excise Act 1901 subsections 61D(2) and 61E(2)

[25] The term used in Excise Act 1901 section 58 is 'entry for home consumption' .

[26] Excise Act 1901 subsection 61D(1)

[27] Excise Act 1901 subsection 61E(1)

[28] Excise Act 1901 subsection 4(1) definition of 'storage licence' . 

[30] Excise Act 1901 section 60

[31] Excise Act 1901 61A

[33] Excise Act 1901 subsection 86(2)

[34] Excise Act 1901 section 87

[35] Crimes Act 1914 section 6

[36] Criminal Code Act 1995 sections 11.1 , 11.2 and 11.5

[37] Excise Act 1901 section 87AA

[38] Excise Act 1901 section 50

[39] Excise Act 1901 section 39E

[40] Excise Act 1901 section 39O

[41] Excise Act 1901 section 39

[42] Excise Act 1901 section 117

[43] Excise Act 1901 section 6A

[44] Excise Act 1901 section 117

[45] Excise Act 1901 section 120

[46] Excise Act 1901 subsection 61D(1)

[47] Excise Act 1901 subsection 61E(1)

[48] Excise Act 1901 sections 39B and 39C

[49] Excise Act 1901 paragraphs 39B(e) and 39B(f)

[50] Excise Act 1901 subsection 39B(f)

[51] Excise Act 1901 subsection 39A(2)(f) ; Income Tax Assessment Act 1997 section 995-1 ; Income Tax Assessment Act 1936 subsection 318(1)

[52] Income Tax Assessment Act 1997 section 995-1 for definition of Relative for this purpose

[53] Income Tax Assessment Act 1936 subsection 318(1)

[54] Income Tax Assessment Act 1936 subsection 318(7)

[55] Income Tax Assessment Act 1936 subsection 318(2)

[56] Income Tax Assessment Act 1936 subsection 318(3)

[57] Income Tax Assessment Act 1936 subsection 318(4)

[58] Excise Act 1901 paragraph 39A(2)(fa)

[59] Excise Act 1901 paragraphs 39A(2)(g)

[60] Excise Act 1901 paragraph 39A(2)(i)

[61] Excise Act 1901 paragraph 39A(2)(ia)

[62] Excise Act 1901 paragraph 39(2)(j)

[63] Excise Act 1901 paragraph 39A(2)(k)

[64] Excise Act 1901 paragraph 39A(2)(l)

[65] Martino and Australian Taxation Office [2002] AATA 1242 .

[66] Excise Act 1901 paragraph 39G(1)(k)

[67] Excise Act 1901 subsection 39D(4) & section 39DA

[68] Excise Act 1901 subsection 39D(1)

[69] Excise Act 1901 subsection 39D(3)

[70] Excise Act 1901 section 39Q

[71] Excise Act 1901 sections 16 to 22

[72] Excise Act 1901 section 39Q

[73] Excise Act 1901 subsection 39F(4)

[74] Excise Act 1901 section 120

[75] Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement, in your application. For suspension or cancellation we can consider any statement you make to us in relation to excise matters.

[76] Excise Act 1901 subsection 39L(4)

[77] Excise Act 1901 subsection 39L(3)

[78] Excise Act 1901 subsections 39G(1) and 39L(1)

[79] Excise Act 1901 sections 61D & 61E

[80] Excise Act 1901 section 39K

[81] Excise Act 1901 subsection 39K(6)

[82] Excise Act 1901 subsection 39N(2)

[83] Excise Act 1901 section 39Q

[84] Excise Act 1901 subsections 39J(2) and 39L(5)

[85] Excise Act 1901 section 39P

[86] Excise Act 1901 paragraph 39K(1)(b)

[87] Excise Act 1901 subsection 39M(1)

[88] This does not mean movements within the bounds of your licensed premises, rather movements from licensed premises to another place.

[89] Excise Act 1901 section 61A

[90] Excise Act 1901 sections 16 to 22

[91] Excise Act 1901 section 60 for excisable goods

[92] While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with subsection 33(3) of the Acts Interpretations Act 1901 the power to grant the permission provides the power to cancel the permission.

[93] Excise Act 1901 section 117A

[94] Excise Act 1901 section 61A

[95] Excise Act 1901 subsection 61D(1)

[96] Excise Act 1901 subsection 61E(1)

[97] Excise Regulation 2015 subsection 32(1), (3)

[98] Excise Regulation 2015 subsection 35(1)

[99] Excise Regulation 2015 subsection 35(2)

[100] Excise Regulation 2015 subsection 36(1), (2), (3)

[101] Excise Regulation 2015 subsections 36(4), (5)

[102] Excise Regulation 2015 subsections 38(1), (2), (3)

[103] Excise Regulation 2015 subsections 38(1), (2), (3)

[104] Excise Regulation 2015 section 39

[105] Excise Regulation 2015 subsections 38(4), (5)

[106] Excise Regulation 2015 subsection 32(2)[107] Excise Regulation 2015 subsection 32(3)

[108] Excise Act 1901 paragraph 61D(10)(a)

[109] Excise Regulation 2015 section 33

[110] Excise Regulation 2015 subsection 35(2)

[111] Excise Regulation 2015 section 41[112] Excise Regulation 2015 section 42

[113] This is normally a firm contracted by the duty free shop to 'pluck' the invoices. They are known as Duty Free Security. Excise Regulation 2015 section 42.

[114] Excise Regulation 2015 section 5

[115] Excise Act 1901 section 50 and paragraph 61D(7)(c)

[116] Excise Act 1901 paragraph 61D(10)(b) and Excise Regulation 2015 section 46

[117] Excise Act 1901 paragraph 61D(7)(c)

[118] Excise Regulation 2015 subsections 37(1), (2), (3)

[119] Excise Regulation section 39

[120] Excise Regulation 2015 section 39

[121] Excise Act 1901 section 59

[122] Excise Regulation 2015 subsection 32(1)

[123] Excise Regulation 2015 subsection 32(2)

[124] Excise Regulation 2015 subsections 45(1), (2), (3)

[125] Excise Regulation 2015 subsections 45(1), (2), (3)

[126] Excise Regulation 2015 subsection 45(3)

[127] Excise Regulation 2015 subsection 45(4)

[128] Excise Regulation 2015 subsection 32(2)

[129] Excise Regulation 2015 subsection 32(3)

[130] Excise Act 1901 section 50 and paragraph 61D(7)(c)

[131] Excise Act 1901 paragraph 61D(7)(c)

[132] Excise Regulation 2015 section 43

[133] Excise Regulation 2015 subsection 43(5), (6)

[134] Excise Regulation 2015 section 43

[135] Excise Regulation 2015 section 39

[136] Excise Regulation 2015 section 39

[137] Excise Regulation 2015 subsection 32(4)

[138] Excise Act 1901 section 61

[139] Excise Act 1901 section 61A

[140] Excise Act 1901 section 61C

[141] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[142] Excise Act 1901 section 120

[143] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C ).

[144] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .

[145] Excise Act 1901 subsection 61D(1)

[146] Excise Act 1901 subsection 61D(1)

[147] Excise Act 1901 subsection 61D(1)

[148] Excise Act 1901 subsection 61D(1)

[149] Excise Act 1901 subsection 61E(1)

[150] Excise Act 1901 subsection 61D(1)

[151] Customs Act 1901 subsection 4(1)

[152] Excise Regulation 2015 Item 7 of Table in clause 2 of Schedule 1

[153] Excise Regulation 2015 subsection 52(1)

[154] Excise Act 1901 subsection 61E(1)

[155] Excise Regulation 2015 section 53

[156] Excise Regulation 2015 subsection 52(2)

[157] Excise Regulation 2015 subsection 52(3)

[158] Excise Act 1901 paragraph 61E(6)(b)

[159] Excise Act 1901 section 61

[160] Excise Act 1901 section 61A

[161] Excise Act 1901 section 61C

[162] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[163] Excise Act 1901 section 120

[164] Excise Act 1901 subsection 61E(1),Customs Act 1901 subsection 4(1) and Customs Regulation 2015 section 6

[165] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C ).

[166] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .

[167] Excise Act 1901 subsection 61D(1)

[168] Excise Act 1901 subsection 61E(1)

[169] Excise Act 1901 subsection 61D(1)

[170] Excise Act 1901 subsection 61E(1)

[171] Excise Act 1901 section 60

[172] ATO Interpretative Decision ATO ID 2004/61 Excise: goods given away without payment of excise duty.

[173] ATO Interpretative Decision ATO ID 2001/595 Excise: Liability to pay an amount equal to the excise duty on excisable goods stolen from the premises of a licensed excise manufacturer or a licensed storage place.

[174] ATO Interpretative Decision ATO ID ATO ID 2004/62 Excise: goods sold without payment of excise duty

[175] Excise Act 1901 section 162C

[176] See our website at www.ato.gov.au for the latest version of the Schedule to the Excise Tariff Act.

[177] Excise Tariff Act 1921 section 6A

[178] Excise Act 1901 section 154

[179] Excise Act 1901 section 61

[180] Excise Act 1901 section 61C

[181] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[182] Excise Act 1901 section 120

[183] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).

[184] See R v. Lyons (1906) 3 CLR 770 ; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279 ; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1 .

[185] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[186] Excise Act 1901 section 78

[187] Excise Regulation 2015 section 8

[188] The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0

[189] Excise Regulation 2015 section 8, item 2 in Table in clause 1 of Schedule 1

[190] Excise Regulation 2015 section 8, item 13 in Table in clause 1 of Schedule 1

[191] Excise Act 1901 section 160A

[192] Excise Regulation 2015 section 8

[193] Excise Regulation 2015 section 55

[194] Excise Regulation 2015 section 8, item 6 of Clause 2 of Schedule 1

[195] Excise Regulation 2015 item 6 of Clause 2 of Schedule 1 Item 6 of Schedule 1

[196] Excise Regulation 2015 section 51 and section 10

[197] Excise Act 1901 section 61C

[198] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[199] Excise Act 1901 section 120

[200] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[201] For example, a decision not to issue a movement permission under Excise Act 1901 section 61A .

[202] Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA).

[203] These are conducted in the Administrative Appeals Tribunal or the Federal Court.

[204] Taxation Administration Act 1953 section 14ZU

[205] Excise Act 1901 section 5 and Crimes Act 1914 section 4D

[206] Excise Act 1901 section 127A

[207] Excise Act 1901 section 116

[208] Excise Act 1901 section 151

[209] Excise Act 1901 Part XA

[210] Excise Act 1901 subsections 117(2) and 117B(2)

[211] Excise Act 1901 section 129C

[212] Excise Act 1901 section 6B