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Taxation Laws Amendment (Excise Arrangements) Bill 2000

 

 

 

 

Taxation Laws Amendment (Excise Arrangements) Act 2001

 

No. 25, 2001



 

 

 

 

Taxation Laws Amendment (Excise Arrangements) Act 2001

 

No. 25, 2001

 

 

 

 

An Act to amend the law relating to customs and excise, and for related purposes

   

   



Contents

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

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

3............ Schedule(s).......................................................................................... 2

Schedule 1—Amendment of the Excise Act 1901 relating to search and seizure    3

Schedule 2—Further amendment of the Excise Act 1901                               34

Schedule 3—Amendment of the Customs Act 1901                                           51

Schedule 4—Amendment of the Distillation Act 1901                                      63

Schedule 5—Amendment of the Spirits Act 1906                                                70

Schedule 6—Amendment of the Coal Excise Act 1949                                    74

Schedule 7—Amendment of other Acts                                                                     78

Customs Administration Act 1985                                                                           78

Excise Tariff Act 1921                                                                                                79

Fuel (Penalty Surcharges) Administration Act 1997                                          80

Taxation Administration Act 1953                                                                          81

 



Taxation Laws Amendment (Excise Arrangements) Act 2001

No. 25, 2001

 

 

 

An Act to amend the law relating to customs and excise, and for related purposes

[ Assented to 6 April 2001 ]

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Taxation Laws Amendment (Excise Arrangements) Act 2001 .

2   Commencement

             (1)  Subject to this section, this Act commences on the earlier of:

                     (a)  1 July 2001; and

                     (b)  28 days after the day on which this Act receives the Royal Assent.

             (2)  Items 69, 106 and 109 of Schedule 2, items 83 and 103 of Schedule 3, item 53 of Schedule 4, item 26 of Schedule 5 and item 22 of Schedule 6 commence:

                     (a)  if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—immediately after the commencement of those Parts; or

                     (b)  otherwise—immediately after the commencement under subsection (1).

             (3)  Item 23 of Schedule 6:

                     (a)  if Parts 4 to 10 of the Administrative Review Tribunal Act 2001 have not commenced when the other provisions of this Act commence under subsection (1)—commences immediately after the commencement of those Parts; or

                     (b)  otherwise—never commences.

3   Schedule(s)

                   Subject to section 2, 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.