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Taxation Laws Amendment (Excise Arrangements) Bill 2000
Schedule 3 Amendment of the Customs Act 1901

   

1  Subsection 4(1) (definition of authorised officer )

After “this Act”, insert “(other than a diesel fuel rebate provision)”.

2  Subsection 4(1)

Insert:

authorised taxation officer , in relation to a section of this Act, means a taxation officer authorised in writing by the Commissioner to exercise the powers or perform the functions of an authorised taxation officer under that section.

3  Subsection 4(1) (definition of By authority )

Repeal the definition, substitute:

by authority means:

                     (a)  in relation to a provision of this Act that is not a diesel fuel rebate provision—by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used; or

                     (b)  in relation to a diesel fuel rebate provision—by the authority of the taxation officer doing duty in the matter in relation to which the expression is used.

4  Subsection 4(1)

Insert:

Commissioner means the Commissioner of Taxation.

5  Subsection 4(1)

Insert:

diesel fuel rebate provision means section 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF or 240A, or subsection 273GAA(6).

6  Subsection 4(1) (paragraphs (c) and (d) of the definition of Officer of Customs )

After “a Customs Act”, insert “(other than a diesel fuel rebate provision)”.

7  Subsection 4(1)

Insert:

taxation officer means a person employed or engaged under the Public Service Act 1999 who is:

                     (a)  exercising powers; or

                     (b)  performing functions;

under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953 ).

8  After subsection 4A(1)

Insert:

       (1AA)  However, if an approved form is to be used in connection with the diesel fuel rebate, then the reference to the approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .

9  Transitional provision—previously approved forms

Any form that:

                     (a)  immediately before the commencement of this item, was a form approved under section 4A of the Customs Act 1901 ; and

                     (b)  before that commencement, was used in connection with the diesel fuel rebate;

is taken, after that commencement, to be a form approved as mentioned in section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .

10  Section 7

Repeal the section, substitute:

7   General administration of Act

             (1)  The Chief Executive Officer of Customs has the general administration of this Act (other than the diesel fuel rebate provisions).

             (2)  The Commissioner of Taxation has the general administration of the diesel fuel rebate provisions.

11  After subsection 9(1)

Insert:

          (1A)  The Minister may, by signed instrument, delegate to an officer within the meaning of the Excise Act 1901 , all or any of the functions and powers of the Minister under the diesel fuel rebate provisions.

12  Paragraph 30(1)(d)

Omit “Customs control”, substitute “the Commissioner’s control”.

13  After subsection 114C(3)

Insert:

          (3A)  An authority under this section to deal with goods may be expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given.

14  After subsection 114C(4)

Insert:

             (5)  Where an authority under this section to deal with goods is expressed to be subject to a condition that any security required under section 16 of the Excise Act 1901 be given, the authority is taken not to have been given until the security has been given.

15  Subsection 114D(2)

Omit “paragraph 30(d)”, substitute “paragraph 30(1)(d)”.

16  Paragraph 114D(2)(a)

Omit “Customs control”, substitute “the Commissioner’s control”.

17  Subsection 164(1)

Omit “him”, substitute “the person”.

18  Paragraphs 164(1A)(d) and (e)

Omit “an officer”, substitute “a taxation officer”.

19  Subsection 164(1B)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

20  Paragraph 164(1D)(d)

Omit “authorised officer”, substitute “authorised taxation officer”.

21  Subsection 164(1E)

Omit “CEO”, substitute “Commissioner”.

22  Subsection 164(1E)

Omit “CEO’s”, substitute “Commissioner’s”.

23  Subsection 164(1F)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

24  Subsection 164(1G)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

25  Subsection 164(3)

Omit “a Collector”, substitute “the Commissioner”.

26  Subsection 164(4)

Omit “A Collector”, substitute “The Commissioner”.

27  Subsection 164(4B)

Omit “CEO”, substitute “Commissioner”.

28  Subsection 164(4B) (note)

Omit “CEO’s”, substitute “Commissioner’s”.

29  Subsection 164(5AA)

Omit “a Collector”, substitute “the Commissioner”.

30  Subsection 164A(1)

Omit “CEO, to the Regional Director for a State or Territory or to an officer”, substitute “Commissioner or to a taxation officer”.

31  Subsection 164AA(1)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

32  Paragraph 164AA(2)(a)

Omit “CEO’s”, substitute “Commissioner’s”.

33  Paragraph 164AA(3)(b)

Omit “an officer”, substitute “a taxation officer”.

34  Subsection 164AA(4)

Omit “CEO”, substitute “Commissioner”.

35  Subsection 164AA(5)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

36  Paragraph 164AA(6)(a)

Omit “CEO”, substitute “Commissioner”.

37  Paragraph 164AA(6)(b)

Omit “an officer”, substitute “a taxation officer”.

38  Subsection 164AA(7)

Omit “CEO”, substitute “Commissioner”.

39  Subparagraphs 164AA(7)(b)(i) and (ii)

Omit “CEO”, substitute “Commissioner”.

40  Paragraphs 164AA(8)(a), (9)(a) and (c) and 164AB(1)(a)

Omit “CEO”, substitute “Commissioner”.

41  Paragraph 164AB(1)(a)

Omit “an officer”, substitute “a taxation officer”.

42  Paragraph 164AB(1)(b)

Omit “CEO”, substitute “Commissioner”.

43  Paragraph 164AB(1)(c)

Omit “CEO’s”, substitute “Commissioner’s”.

44  Subsection 164AC(1)

Omit “CEO”, substitute “Commissioner”.

45  Paragraph 164AC(1)(b)

Omit “authorised officer”, substitute “authorised taxation officer”.

46  Subsection 164AC(2)

Omit “authorised officer”, substitute “authorised taxation officer”.

47  Paragraphs 164AC(2)(a) and (c)

Omit “authorised officer”, substitute “authorised taxation officer”.

48  Subsection 164AC(3)

Omit “authorised officers”, substitute “authorised taxation officers”.

49  Paragraphs 164AC(3)(a), (b) and (c)

Omit “authorised officer” (wherever occurring), substitute “authorised taxation officer”.

50  Subsection 164AC(4)

Omit “authorised officer”, substitute “authorised taxation officer”.

51  Paragraph 164AC(4)(b)

Omit “authorised officer”, substitute “authorised taxation officer”.

52  Subsection 164AC(5)

Omit “authorised officer”, substitute “authorised taxation officer”.

53  Paragraph 164AC(5)(b)

Omit “authorised officer”, substitute “authorised taxation officer”.

54  Subsection 164AC(6)

Omit “authorised officer”, substitute “authorised taxation officer”.

55  Paragraph 164AC(6)(b)

Omit “authorised person”, substitute “authorised taxation officer”.

56  Subsection 164AC(7)

Omit “authorised officer”, substitute “authorised taxation officer”.

57  Subsection 164AC(10)

Omit “authorised officer’s”, substitute “authorised taxation officer’s”.

58  Subsection 164AC(11)

Omit “CEO”, substitute “Commissioner”.

59  Subsection 164AC(13)

Omit “authorised officer” (wherever occurring), substitute “authorised taxation officer”.

60  Subsection 164AC(14)

Omit “authorised officer”, substitute “authorised taxation officer”.

61  Subsection 164AC(15)

Omit “paragraph 234(1)(c) or (d)”, substitute “paragraph 234(1)(d), or paragraph 120(1)(vd) of the Excise Act 1901 ”.

62  Subsection 164AC(16)

Omit “CEO” (wherever occurring), substitute “Commissioner”.

63  Subsections 164AD(1) and (2)

Omit “CEO”, substitute “Commissioner”.

Note:       The heading to section 164AD is altered by omitting “ CEO ” and substituting “ Commissioner ”.

64  Paragraph 164AD(2)(a)

Omit “an officer”, substitute “a taxation officer”.

65  Paragraph 164AD(2)(b)

Omit “CEO”, substitute “Commissioner”.

66  Subsection 164AD(3)

Omit “CEO”, substitute “Commissioner”.

67  Subparagraph 164AD(3)(a)(i)

Omit “an officer”, substitute “a taxation officer”.

68  Subparagraphs 164AD(3)(a)(i) and (ii)

Omit “CEO”, substitute “Commissioner”.

69  Paragraph 164AD(3)(b)

Omit “CEO”, substitute “Commissioner”.

70  Subsection 164AD(4)

Omit “CEO”, substitute “Commissioner”.

71  Paragraph 164AD(4)(a)

Omit “Customs”, substitute “an authorised taxation officer”.

72  Paragraph 164AD(4)(b)

Omit “CEO”, substitute “Commissioner”.

73  Paragraph 164AD(5)(b)

Omit “CEO”, substitute “Commissioner”.

74  Subsection 164AD(5)

Omit “CEO”, substitute “Commissioner”.

75  Subsection 164AD(6)

Omit “CEO”, substitute “Commissioner”.

76  Paragraphs 164AD(6)(a) and (b)

Omit “CEO”, substitute “Commissioner”.

77  Paragraph 164AD(6)(b)

Omit all the words after “applicant that”, substitute “he or she may object against the amended assessment in the manner set out in Part IVC of the Taxation Administration Act 1953 ”.

78  Subsection 164AD(8)

Omit “CEO”, substitute “Commissioner”.

79  Section 164AE

Omit “CEO” (wherever occurring), substitute “Commissioner”.

Note:       The heading to section 164AE is altered by omitting “ CEO’s ” and substituting “ Commissioner’s ”.

80  Subsections 164AF(1), (2) and (3)

Omit “CEO”, substitute “Commissioner”.

81  Subsection 164AF(3)

Omit “made application under subsection 273GA(1) for review of”, substitute “objected under section 273JB against”.

82  Paragraph 164AF(3)(a)

Omit all the words after “pending”, substitute:

                            the final determination:

                              (i)  by the Commissioner; or

                             (ii)  by the Administrative Appeals Tribunal on review from the Commissioner’s decision; or

                            (iii)  by a Court on appeal from the Tribunal;

                            of the objection; and

83  Subparagraph 164AF(3)(a)(ii)

Omit “Administrative Appeals Tribunal”, substitute “Administrative Review Tribunal”.

84  Paragraph 164AF(3)(b)

After “determination of the”, insert “Commissioner,”.

85  Subsection 183UA(1) (paragraph (c) of the definition of authorised person )

Omit “paragraphs (b), (c), (d), (e) and (f)”, substitute “paragraph (c)”.

86  Subsection 183UA(1) (paragraph (b) of the definition of forfeited goods )

Repeal the paragraph.

87  Subsection 183UA(1) (paragraph (c) of the definition of forfeited goods )

Omit “; or”, substitute “.”.

88  Subsection 183UA(1) (paragraphs (d), (e) and (f) of the definition of forfeited goods )

Repeal the paragraphs.

89  Subsection 183UA(1) (definition of offence )

Repeal the definition, substitute:

offence means:

                     (a)  an offence against this Act (other than an offence relating to diesel fuel rebate); or

                     (b)  an offence against the Commerce (Trade Descriptions) Act 1905 .

90  Transitional provision—matters already the subject of action under Part XII

The amendments of subsection 183UA(1) of the Customs Act 1901 made by items 85 to 89 of this Schedule do not apply, after the commencement of this item, to anything done under Part XII of that Act that relates to a matter in relation to which anything had already been done, before that commencement, under that Part.

91  Subsection 198(8)

Omit “or Excise”.

92  Subsection 205D(9) (definition of special forfeited goods )

Repeal the definition, substitute:

special forfeited goods includes goods that are forfeited under section 7, 10, 11 or 13 of the Commerce (Trade Descriptions) Act 1905 .

93  Paragraph 234(1)(c)

Repeal the paragraph.

94  Paragraph 240A(4)(b)

Omit “CEO”, substitute “Commissioner”.

95  Section 244

Repeal the section, substitute:

244   Meaning of Customs prosecution

                   Customs prosecutions are proceedings by the Customs:

                     (a)  for the recovery of penalties under this Act, other than:

                              (i)  pecuniary penalties referred to in section 243B; or

                             (ii)  pecuniary penalties for contraventions relating to diesel fuel rebate provisions; or

                     (b)  for the condemnation of ships, aircraft or goods seized as forfeited.

96  Transitional provision—existing Customs prosecutions

The amendment of section 244 of the Customs Act 1901 made by item 95 of this Schedule does not apply to any Customs prosecution instituted before the commencement of this item.

97  Subsection 273GAA(6)

Omit “a Collector”, substitute “the Commissioner”.

98  Subsection 273GAA(6)

Omit “he”, substitute “the Commissioner”.

99  Paragraphs 273GA(1)(ha), (hb), (hba) and (hc)

Repeal the paragraphs.

100  Transitional provision—existing applications

The amendment of section 273GA of the Customs Act 1901 made by item 99 of this Schedule does not affect the consideration of any application made under section 273GA of that Act before the commencement of this item.

101  After section 273JA

Insert:

273JB   Review of decisions relating to diesel fuel rebate

             (1)  A person who is dissatisfied with a decision that applies to the person may object against the decision, in the manner set out in Part IVC of the Taxation Administration Act 1953 , if the decision is one of the following:

                     (a)  a decision of the Commissioner under section 164 refusing to pay a rebate;

                     (b)  a decision of the Commissioner under subsection 164(1G) that the Commissioner is satisfied of the matter referred to in that subsection;

                     (c)  a decision by the Commissioner not to amend an assessment when subparagraph 164AD(3)(a)(i) applies (in the case where an applicant has notified a taxation officer doing duty in relation to diesel fuel rebate of an error, or errors, in accordance with paragraph 164AB(1)(a));

                     (d)  a decision of the Commissioner under section 164AD to amend the assessment of a person’s rebate entitlement (other than such a decision that is made in conjunction with the issuing by the Commissioner of a notice under section 164AA in respect of that rebate entitlement).

             (2)  In subsection (1), decision has the same meaning as in the Administrative Appeals Tribunal Act 1975 .

102  Transitional provision—existing applications

The amendment of the Customs Act 1901 made by item 101 of this Schedule does not apply to a decision in relation to which an application was made under section 273GA of that Act before the commencement of this item.

103  Subsection 273JB(2)

Omit “ Administrative Appeals Tribunal Act 1975 ”, substitute “ Administrative Review Tribunal Act 2001 ”.