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Taxation Laws Amendment (Excise Arrangements) Bill 2000
Schedule 5 Amendment of the Spirits Act 1906

   

1  Section 2A

Omit “Chief Executive Officer of Customs”, substitute “CEO”.

2  Subsection 3(1) (definition of Article of food or drink )

Omit “by man”, substitute “by humans”.

3  Subsection 3(1)

Insert:

CEO means the Commissioner of Taxation.

4  Subsection 3(1) (definition of Collector and Collector of Customs )

Repeal the definition, substitute:

Collector has the same meaning as in the Excise Act 1901 .

5  Subsection 3(1) (definition of Medicines )

Omit “Departmental By-laws”, substitute “by-laws”.

6  Subsection 3(1) (definition of Illicit Methylated Spirits )

Omit “the control of the Customs”, substitute “the CEO’s control”.

7  Subsection 3(1) (definition of Officer or Officer of Customs )

Repeal the definition, substitute:

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 by the Taxation Administration Act 1953 ).

8  Transitional provision—officers of Customs

A person who, immediately before the commencement of this item:

                     (a)  was an officer of Customs within the meaning of the Spirits Act 1906 ; and

                     (b)  held a position under which he or she exercised powers or performed functions under that Act;

is taken, immediately after that commencement, to be an officer for the purposes of that Act.

9  Section 4

Omit “XI, XII, XIII, XIV and XV of the Customs Act 1901 ”, substitute “II, V, VI, VIII, IX, X, XI, XII and XIV of the Excise Act 1901 ”.

Note:       The heading to section 4 is altered by omitting “ Customs ” and substituting “ Excise ”.

10  Subsection 7(2)

Repeal the subsection.

Note:       The heading to section 7 is altered by omitting “ and marking ”.

11  Section 9 (penalty)

Repeal the penalty, substitute:

Penalty:  10 penalty units.

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

12  Section 11

Omit “of Customs”.

13  Section 12

Omit “the control of the Customs”, substitute “the CEO’s control”.

14  Section 13

Repeal the section.

15  Subsection 14(3)

Repeal the subsection.

16  Subsection 14(4)

Omit “the control of the Customs”, substitute “the CEO’s control”.

17  Section 15 (penalty)

Repeal the penalty, substitute:

Penalty:  50 penalty units.

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

18  Paragraphs 16(1)(a) and (b)

Omit “his”, substitute “his or her”.

19  Subsection 16(1) (penalty)

Repeal the penalty, substitute:

Penalty:  50 penalty units.

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

20  Subsection 16(2)

Omit “he”, substitute “he or she”.

21  Subsection 16(2)

Omit “his”, substitute “his or her”.

22  Section 19

Repeal the section.

23  Subsection 20(1)

Omit “of Customs”.

24  Subsection 20(2)

Repeal the subsection, substitute:

             (2)  A person who is dissatisfied with a decision of a Collector under subsection (1) that applies to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953 .

25  Transitional provision—existing applications

The amendment of section 20 of the Spirits Act 1906 made by item 24 of this Schedule does not apply to a decision in relation to which an application was made under section 20 of that Act before the commencement of this item.

26  Subsection 20(2A)

Repeal the subsection.

27  Section 21

Repeal the section.

28  Subsections 22(4) and (5)

Repeal the subsections.

29  Section 23 (penalty)

Repeal the penalty, substitute:

Penalty:  10 penalty units.

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

30  Paragraph 26(g)

Omit “One hundred dollars”, substitute “1 penalty unit”.

31  At the end of section 26

Add:

Note:          See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

32  Schedule

Repeal the Schedule.