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EXCISE ACT 1901 !!!The following amendments (No. 58, 2006 and No. 74, 2006) have not been incorporated. - List of Sections

Section

Compilation Information

Long Title

EXCISE ACT 1901
Part I—Introductory

1. Short title [ see Note 1]
2. Commencement [ see Note 1]
4. Definitions
4AAA. Act not to apply so as to exceed Commonwealth power
4A. Certain installations to be part of Australia
5. Penalty at foot of sections
6. Application of Act
6A. How this Act applies to partnerships
6B. Application of the Criminal Code
EXCISE ACT 1901
Part II—Administration

7. General administration of Act
8. Delegation by Minister
15. Time for compliance with this Act
16. Right to require security
17. Form of security
18. General security may be given
19. Cancellation of bonds
20. New sureties
21. Form of security
22. Effect of security
24. Goods for use in manufacture
EXCISE ACT 1901
Part III—Manufacturers, producers and dealers

EXCISE ACT 1901
Division 1—Manufacturers


25. Only licensed manufacturers to manufacture excisable goods
26. Licensed manufacturers to manufacture in accordance with Act and licence
27. Licensed manufacturers to manufacture only at licensed premises
EXCISE ACT 1901
Division 2—Producers


28. Only licensed producers to produce tobacco leaf etc.
29. Licensed producers to produce in accordance with Act and licence
30. Licensed producers to store tobacco leaf etc. at licensed premises
31. Licensed producers to produce tobacco leaf etc. at licensed premises
32. Accounts and returns for licensed producers
EXCISE ACT 1901
Division 3—Dealers


33. Only licensed dealers to deal in tobacco leaf etc.
34. Licensed dealers to deal in accordance with Act and licence
35. Licensed dealers to store tobacco leaf etc. at licensed premises
36. Licensed dealers to deal in tobacco leaf etc. at licensed premises
37. Accounts and returns for licensed dealers
EXCISE ACT 1901
Part IV—Manufacturer, storage, producer and dealer licences

EXCISE ACT 1901
Division 1—Applications for licences


39. Applications for licences
EXCISE ACT 1901
Division 2—The granting of licences


39A. It is in the Collector's discretion whether to grant licence
39B. Determining whether a natural person is fit and proper
39C. Determining whether a company is fit and proper
EXCISE ACT 1901
Division 3—Conditions and duration of licences


39D. Conditions of licence
39DA. Changing licence conditions on own initiative
39E. Duration of licences
39F. Renewal of manufacturer licences
EXCISE ACT 1901
Division 4—Suspension and cancellation of licences


39G. When the Collector may suspend a licence
39H. Determining whether a natural person is fit and proper
39I. Determining whether a company is fit and proper
39J. Method of suspension
39K. Activities that are prohibited during suspension
39L. Cancellation of licences
EXCISE ACT 1901
Division 5—Dealing with goods after cancellation etc.


39M. Removal of goods on cancellation etc. of licence
39N. Removal of goods by Collector on cancellation etc. of licence
EXCISE ACT 1901
Division 6—Miscellaneous


39O. Death of licence holder
39P. Service of notices
39Q. Review of decisions
39R. Spent convictions scheme
EXCISE ACT 1901
Part IVA—Control of tobacco seed, plant and leaf

44. Permission to move tobacco seed, tobacco plant and tobacco leaf
EXCISE ACT 1901
Part V—Excise supervision, manufacturers' books, and regulation
of factories generally

46. Supervision by officers
47. Accommodation for officers
48. Payment for board and lodging
49. Facilities to officers
50. Manufacturers to keep records etc.
51. Collector may give directions
52. Weights and scales
53. Responsibility of manufacturers
EXCISE ACT 1901
Part VI—Payment of duty, removal of excisable goods from
factories, and excise control

54. Liability to pay duty
54A. Liability of Commonwealth authorities to pay Excise duty
55. Transfer of partly made goods
57. Size of packages
58. Entry for home consumption etc.
59. Payment of duty
59A. Declared period quotas—effect on rates of Excise duty
59B. Revocation and variation of quota orders
59C. Service of quota orders etc.
60. Persons to keep excisable goods safely etc.
61. Control of excisable goods
61AA. Delivery for exportation
61A. Permission to remove goods that are subject to CEO's control
61B. Removal of goods to a warehouse by a Collector
61C. Permission to deliver certain goods for home consumption without entry
61D. Outwards duty free shops
61E. Inwards duty free shops
62. Deficiency in duty
63. Power to prescribe scales for calculating quantities of excisable goods produced
64. Delivery of samples free of duty
EXCISE ACT 1901
Part VII—Special provisions relating to tobacco

67. Number of factory and State
68. Exemption
69. Size of packages
70. Marking of packages
75. Destruction of waste tobacco
76. Limitation of amount of moisture in tobacco
77. How moisture determined
EXCISE ACT 1901
Part VIIA—Special provisions relating to alcoholic
beverages

77A. Definitions
77B. Manner of determining volumes of, and fixing duty on, beer
77C. Marking and labelling of containers and packages
77D. Spoilt beer
77E. Removal of beer when licence ceases to be in force etc.
77F. Disposal of beer by Collector on cancellation etc. of licence
77FA. Excise duty to be paid according to labelled alcoholic strength of certain beverages
77FB. Rules for working out strength of alcoholic beverages
EXCISE ACT 1901
Part VIIB—Special provisions relating to blended petroleum
products

77G. Definitions
77H. Blending is to be treated as manufacture
77J. Exempt blended petroleum products
77K. Crude oil and condensate may attract more than one excise duty
EXCISE ACT 1901
Part VIII—Remissions, refunds, rebates and drawbacks

78. Remissions, rebates and refunds
78AAAA.Payments to certain naphtha producers
79. Drawbacks
80. Recovery of overpayments of refunds, rebates and drawbacks
81. Certain interest not payable
EXCISE ACT 1901
Part IX—Officers

EXCISE ACT 1901
Division 1—Powers of officers


EXCISE ACT 1901
Subdivision A—Preliminary


82. Law relating to legal professional privilege not affected
EXCISE ACT 1901
Subdivision B—General regulatory powers


86. Officers to have access to factories and approved places
87. Power to stop conveyances about to leave an excise place
87AA. Searches of conveyances without warrant
87A. Powers of officers in relation to resources installations
87B. Powers of officers in relation to sea installations
91. Examine all goods
92. Seals etc. not to be broken
EXCISE ACT 1901
Subdivision D—Powers of arrest


100. Power of arrest
102. Arrested persons to go before Justices
103. Power of Justices with offenders
104. Power to detain and search suspected persons
EXCISE ACT 1901
Subdivision E—Miscellaneous


105. Stock may be checked
106. Samples
107. Power to purchase samples
EXCISE ACT 1901
Division 1A—Search and seizure


EXCISE ACT 1901
Subdivision A—Preliminary


107AA.Definitions
107AB.Law relating to legal professional privilege not affected
EXCISE ACT 1901
Subdivision B—Search warrants in respect of things believed to be
evidential material


107BA.When search warrants can be issued
107BB.The things that are authorised by a search warrant
107BC.Use of equipment to examine or process things
107BD.Use of electronic equipment on or in premises
107BE.Compensation for damage to equipment or data
107BF.Copies of seized things to be provided
EXCISE ACT 1901
Subdivision C—Seizure of goods believed to be forfeited goods


107CA.When seizure warrants can be issued
107CB.The things that are authorised by seizure warrants
EXCISE ACT 1901
Subdivision D—Provisions applicable both to search and seizure
warrants


107DA.Conduct of ordinary searches and frisk searches
107DB.Announcement before entry
107DC.Details of warrant to be given to occupier
107DD.Occupier entitled to be present during search or seizure
107DE.Availability of assistance and use of force in executing a warrant
107DF.Specific powers available to executing officers
107DG.Warrants by telephone or other electronic means
107DH.Receipts for things seized under warrant
107DI.Offence for making false statements in warrants
107DJ.Offences relating to telephone warrants
EXCISE ACT 1901
Subdivision E—Dealing with things seized as evidential material
under a search warrant or section 9 of the Crimes Act 1914


107EA.Retention of things seized under a search warrant etc.
107EB.Magistrate may permit a thing seized under a search warrant etc. to be retained
EXCISE ACT 1901
Subdivision F—Dealing with forfeited goods seized under a seizure
warrant or section 9 of the Crimes Act 1914


107FA.Seized goods to be secured
107FB.Requirement to serve seizure notices
107FC.Matters to be dealt with in seizure notices
107FD.Claim for return of goods seized
107FE.Treatment of goods seized if no claim for return is made
107FF.Treatment of goods seized if a claim for return is made
107FG.Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained
107FH.Right of compensation in certain circumstances for goods disposed of or destroyed
107FI.Effect of forfeiture
107FJ.Immediate disposal of certain goods
107FK.Release of goods on security
107FL.Service by post
107FM.Disposal of forfeited goods
107FN.Destruction or concealment of evidential material or forfeited goods
EXCISE ACT 1901
Subdivision G—Miscellaneous


107GA.Nature of functions of magistrate under sections 107EB and 107FG
107GB.Retaining evidential material of goods immediately disposed of
107GC.Appointment of analyst
107GD.Evidentiary certificates in relation to goods immediately disposed of
EXCISE ACT 1901
Division 2—Protection to officers


108. Reasonable cause for seizure a bar to action
109. Notice of action to be given
110. Defect in notice not to invalidate
111. No evidence to be produced but that contained in notice
112. Officer may tender amends
113. Commencement of proceedings against officers
114. Time for commencing action
115. Security may be required
EXCISE ACT 1901
Part X—Penal provisions

116. Forfeiture
117. Unlawful possession of excisable goods
117A. Unlawfully moving excisable goods
117B. Unlawfully selling excisable goods
117C. Unlawful possession of tobacco seed, plant or leaf
117D. Unlawfully moving tobacco leaf
117E. Unlawfully buying tobacco seed or plant
117F. Unlawfully buying tobacco leaf
117G. Unlawfully selling tobacco seed or plant
117H. Unlawfully selling tobacco leaf
117I. Counterfeit tobacco labels
118. Illegal prevention of seizures
120. Offences
124. Collusive seizures penalty
127A. Alternative penalties
128. Penalties in addition to forfeitures
EXCISE ACT 1901
Part XA—Penalty instead of prosecution

129A. Purpose and effect of this Part
129B. When an infringement notice may be issued
129C. Matters to be included in an infringement notice
129D. Due date for penalty
129E. Effect of payment of penalty
129F. Withdrawal of infringement notice
EXCISE ACT 1901
Part XI—Excise prosecutions

133. Meaning of Excise prosecution
134. Institution of prosecutions
136. Prosecution in accordance with practice rules
137. State Court practice
138. Commencement of prosecutions
139. Information etc. to be valid etc. if in words of Act
140. No objections for informality
141. Conviction not to be quashed
142. Protection to witnesses
143. Defendant a competent witness
144. Averment of prosecution sufficient
145. Proof of proclamations etc.
145A. Conduct by directors, servants or agents
146. Minimum penalties
148. Collector may levy on goods in his or her possession
150. Imprisonment not to release penalty
151. Conviction to operate as a condemnation
152. Parties may recover costs
153. Application of penalties
EXCISE ACT 1901
Part XII—Disputes as to duty

154. Deposit of duty
EXCISE ACT 1901
Part XIV—Miscellaneous

159. Protection of confidentiality of information
159A. Jurisdiction of courts
160. Alteration of agreements where duty altered
160A. Ship's stores and aircraft's stores
160B. Notification of proposals when House of Representatives not sitting
162. Rebate
162B. Sale by Collector
162C. Review of decisions
163. Declarations
EXCISE ACT 1901
Part XV—Regulations and by-laws

163A. Interpretation
164. Regulations
165. CEO may make by-laws
165A. By-laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years
166. By-laws specifying goods
167. By-laws for purposes of repealed items
168. Publication of by-laws
169. Retrospective by-laws not to increase duty
170. By-laws for purposes of proposals
EXCISE ACT 1901
Schedules

EXCISE ACT 1901
Schedule I—Australia

EXCISE ACT 1901
Notes to the Excise Act 1901

Table A

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