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Excise Amendment Regulations 2000 (No. 7)

Authoritative Version
  • - F2000B00388
  • No longer in force
SR 2000 No. 365 Regulations as made
These Regulations amend the Excise Regulations 1925.
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR06-Feb-2001
Tabled Senate06-Feb-2001
Gazetted 20 Dec 2000
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013
Table of contents.

Excise Amendment Regulations 2000 (No. 7)1

Statutory Rules 2000 No. 3652

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 13 December 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP


Contents

                        1     Name of Regulations                                                      2

                        2     Commencement                                                              2

                        3     Amendment of Excise Regulations 1925                           2

Schedule 1              Amendments taken to have commenced on 1 July 2000 3

Schedule 2              Amendments commencing on gazettal                          6

 

 


1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2000 (No. 7).

2              Commencement

                These Regulations commence, or are taken to have commenced, as follows:

                 (a)     on 1 July 2000 — regulations 1 to 3, and Schedule 1;

                (b)     on gazettal — the remainder.

3              Amendment of Excise Regulations 1925

                Schedules 1 and 2 amend the Excise Regulations 1925.


Schedule 1        Amendments taken to have commenced on 1 July 2000

  

(regulation 3)

[1]         Subregulation 2 (1), after definition of Bass Strait Oil

insert

brewery has the meaning given by section 77A of the Act.

[2]         Subregulation 2 (1), after definition of domestic free market sale

insert

microbrewery has the meaning given by regulation 2AB.

[3]         After regulation 2AA

insert

2AB        Microbreweries

                A microbrewery is a brewery that has all the following characteristics:

                (a)    it is legally and economically independent of any other brewery;

               (b)    in the previous financial year, the total production of beer by the brewery did not exceed 30 000 litres;

                (c)    in the current financial year, it is likely that the total production of beer by the brewery will not exceed 30 000 litres;

               (d)    it sells beer (whether wholesale or retail), on which excise has been paid, directly from the manufacturing premises of the brewery.

[4]         Paragraph 50 (1) (zza)

omit

recycled.

insert

recycled;

[5]         After paragraph 50 (1) (zza)

insert

            (zzb)    excise duty has been paid on goods:

                          (i)    for the official use of an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies; and

                         (ii)    acquired in an acquisition of goods that are exempt from duties of excise;

            (zzc)    excise duty has been paid on goods for the personal use of the holder of a high office in an international organisation to which the International Organisations (Privileges and Immunities) Act 1963 applies, if the holder is exempt from duties of excise in accordance with regulations made under that Act;

            (zzd)    excise duty has been paid on beer manufactured in a microbrewery during a financial year, and the amount of refund paid during the financial year does not exceed:

                          (i)    if the brewery is a microbrewery at the start of the financial year — $10 000; or

                         (ii)    if the microbrewery first becomes a microbrewery after the start of the financial year — an amount worked out by:

                                   (A)     multiplying $10 000 by the number of days in the period starting when the brewery first becomes a microbrewery and ending at the end of the financial year; and

                                   (B)     dividing the result by 365.

[6]         Regulation 52AAA

omit

Where refunds

insert

         (1)   If refunds

[7]         Regulation 52AAA

insert

         (2)   If refunds of excise duty may be allowed in respect of beer in the circumstance specified in paragraph 50 (1) (zzd), the amount of refund of excise duty for subsection 78 (1) of the Act is 60%.


 

Schedule 2        Amendments commencing on gazettal

  

(regulation 3)

[1]         Regulation 12

omit

For the purpose of subsection (2) of section 39 of the Act,

insert

For section 16 of the Act,

[2]         After Part II, Division 8

insert

Division 9              Amount of duty for penalties relating to tobacco leaf

49AA      Amount of duty

         (1)   This regulation explains how to work out the amount of duty that is to be used to determine the amount of a penalty, relating to a quantity of tobacco leaf, under the following provisions of the Act:

                (a)    section 28;

               (b)    section 30;

                (c)    section 31;

               (d)    section 33;

                (e)    section 35;

                (f)    section 39K;

               (g)    section 39M;

               (h)    section 44;

                (i)    section 117C;

                (j)    section 117D;

               (k)    section 117F;

                (l)    section 117H.            

         (2)   If the tobacco leaf was seized in a bale, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight – 2 is the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.

         (3)   If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in a bale, the amount of duty is:

where:

rate is rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is 100 kilograms.

         (4)   If the tobacco leaf was seized in unbaled form, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is the weight of the tobacco leaf in kilograms.

         (5)   If tobacco leaf was not seized, but there is sufficient evidence available to show that the quantity of tobacco leaf was in unbaled form, the amount of duty is:

where:

rate is the rate of excise duty applicable, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.

weight is the weight of the tobacco leaf, in kilograms, as shown by the evidence.

Note   Penalty day is defined in section 4 of the Act.

[3]         Sub-subparagraph 50 (1) (zc) (ii) (B)

substitute

                                   (B)     at which natural gas is not readily available; or

                                   (C)     at which the ready availability of natural gas has been temporarily interrupted by an event beyond the user’s control; and

[4]         Regulation 214

omit

For the purpose of subsection (2) of section 39 of the Act,

insert

For section 16 of the Act,

[5]         Regulation 214A

omit

For the purposes of subsection 39 (2) of the Act,

insert

For section 16 of the Act,

[6]         Regulations 215 and 215A

omit

[7]         Regulation 246

substitute

246         Application fee

                The application fee for paragraph 39 (2) (f) of the Act is $10.


Notes

1.       These Regulations amend Statutory Rules 1925 No. 181, as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 Nos. 213 and 265; 2000 Nos. 116, 159, 183, 209, 278 and 297.

2.       Notified in the Commonwealth of Australia Gazette on 20 December 2000.