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Excise Amendment Regulations 2000 (No. 8)

Authoritative Version
  • - F2000B00389
  • No longer in force
SR 2000 No. 366 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Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Excise Amendment Regulations 2000 (No. 8)1

Statutory Rules 2000 No. 3662

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


1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2000 (No. 8).

2              Commencement

                These Regulations commence on gazettal.

3              Amendment of Excise Regulations 1925

                Schedule 1 amends the Excise Regulations 1925.


Schedule 1        Amendments

  

(regulation 3)

[1]         Paragraph 79 (7) (a)

substitute

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that shows that the person is entitled to make the relevant flight or relevant voyage;

               (b)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e) (ii); and

                        (iii)    the agreement is subject to the condition that the sale takes place in the shop;

              (ba)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (b) (ii);

[2]         Paragraph 79 (7) (c)

omit

document,

insert

document shown to the proprietor under subparagraph (a) (ii) or the particulars given to the proprietor under subparagraph (b) (ii),

[3]         Sub-subparagraph 79 (7) (n) (ii) (C)

omit

(j) (ii))

insert

(j) (ii)

[4]         Paragraph 79 (8) (a)

substitute

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that shows that the person is entitled to make the relevant flight;

              (aa)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b) (ii) or (c) (i); and

                        (iii)    the agreement is subject to the condition that the sale takes place in the shop;

              (ab)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D (7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (aa) (ii);

[5]         Subparagraph 79 (8) (d) (i)

substitute

                          (i)    place 1 copy with the goods that are to be delivered to the relevant traveller; and

[6]         Subparagraph 79 (8) (d) (ii)

omit

subject to paragraph (f),

[7]         Subregulation 79 (14)

substitute

       (14)   A relevant traveller to whom goods are sold in an outwards duty free shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.

[8]         Paragraph 81 (7) (a)

substitute

                (a)    that the proprietor must not sell goods to a person who is in the shop unless:

                          (i)    the person is a relevant traveller; and

                         (ii)    the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight;

              (aa)    that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

                          (i)    the person is, or intends to be, a relevant traveller; and

                         (ii)    the person has given, whether orally or in writing, to the proprietor the date of the person’s arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and

                        (iii)    the proprietor has informed the person of the following:

                                   (A)     the amounts of alcoholic liquor, tobacco products and perfume that may be entered for home consumption by a relevant traveller free of duties of Customs and of duties of Excise;

                                   (B)     the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and

                        (iv)    the agreement is subject to the condition that the sale takes place in the shop;

              (ab)    that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa) (ii);


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, 297 and 365.

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