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Excise Amendment (Compliance Improvement) Bill 2000

1998-1999-2000

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Excise Amendment (Compliance Improvement) Bill 2000

 

No.      , 2000

 

(Treasury)

 

 

 

A Bill for an Act to amend the Excise Act 1901 , and for related purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 1

4............ Regulations......................................................................................... 2

Schedule 1—Amendment of the Excise Act 1901                                                3

Schedule 2—Transitional provisions                                                                         48

 



A Bill for an Act to amend the Excise Act 1901, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4   Regulations

             (1)  The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.

             (2)  In particular, regulations may be made:

                     (a)  for matters of a transitional, saving or application nature arising from the amendments made by this Act; and

                     (b)  to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and

                     (c)  to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence.