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Excise Act 1901
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Administered by
Department of the Treasury
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C2024C00258 (C65)
01 July 2024
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Part I—Introductory
1 Short title
2 Commencement
4 Definitions
4AAA Act not to apply so as to exceed Commonwealth power
4A Certain installations to be part of Australia
5 Penalty at foot of sections
6 Application of Act
6A How this Act applies to partnerships
6B Application of the Criminal Code
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Part II—Administration
7 General administration of Act
8 Delegation by Minister
15 Time for compliance with this Act
16 Right to require security
17 Form of security
18 General security may be given
19 Cancellation of bonds
20 New sureties
21 Form of security
22 Effect of security
24 Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods
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Part III—Manufacturers, producers and dealers
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Division 1—Manufacturers
25 Only licensed manufacturers to manufacture excisable goods
26 Licensed manufacturers to manufacture in accordance with Act and licence
27 Licensed manufacturers to manufacture only at licensed premises
Division 2—Producers
28 Only licensed producers to produce tobacco leaf etc.
29 Licensed producers to produce in accordance with Act and licence
30 Licensed producers to store tobacco leaf etc. at licensed premises
31 Licensed producers to produce tobacco leaf etc. at licensed premises
Division 3—Dealers
33 Only licensed dealers to deal in tobacco leaf etc.
34 Licensed dealers to deal in accordance with Act and licence
35 Licensed dealers to store tobacco leaf etc. at licensed premises
36 Licensed dealers to deal in tobacco leaf etc. at licensed premises
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Part IV—Manufacturer, storage, producer and dealer licences
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Division 1AA—Kinds of licences
38 Kinds of licences
38A Premises that licences may cover
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Division 1—Applications for licences
39 Applications for licences
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Division 2—The granting of licences
39A It is in the Collector’s discretion whether to grant licence
39B Determining whether a natural person is fit and proper
39C Determining whether a company is fit and proper
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Division 3—Conditions and duration of licences
39D Conditions of licence
39DA Changing licence conditions on own initiative
39E Duration of licences
39F Renewal of certain licences
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Division 3A—Variation of licences to include additional premises
39FA Application for variation
39FB Variation of licence
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Division 4—Suspension and cancellation of licences
39G When the Collector may suspend a licence
39H Determining whether a natural person is fit and proper
39I Determining whether a company is fit and proper
39J Method of suspension
39K Activities that are prohibited during suspension
39L Cancellation of licences
39LA Variation of certain licences to remove premises
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Division 5—Dealing with goods after cancellation etc.
39M Removal of goods if licence ceases to be in force or is varied
39N Removal of goods by Collector if licence ceases to be in force or is varied
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Division 6—Miscellaneous
39O Death of licence holder
39P Service of notices
39Q Review of decisions
39R Spent convictions scheme
40 Excise and Excise Equivalent Warehouse Licences Register
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Part IVA—Control of tobacco seed, plant and leaf
44 Permission to move tobacco seed, tobacco plant and tobacco leaf
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Part V—Excise supervision, manufacturers’ books, and regulation of factories generally
46 Supervision by officers
49 Facilities to officers
50 Record keeping
51 Collector may give directions
52 Weights and scales
53 Responsibility of manufacturers
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Part VI—Payment of duty, removal of excisable goods from factories, and excise control
54 Liability to pay duty
54A Liability of Commonwealth authorities to pay Excise duty
55 Transfer of partly made goods
58 Entry for home consumption etc.
59 Payment of duty
59A Declared period quotas—effect on rates of Excise duty
59AA Payment of duty by relevant travellers
59B Revocation and variation of quota orders
59C Service of quota orders etc.
60 Persons to keep excisable goods safely etc.
61 Control of excisable goods
61AA Delivery for exportation
61A Permission to remove goods that are subject to CEO’s control
61B Removal of goods to a warehouse by a Collector
61C Permission to deliver certain goods for home consumption without entry
61D Outwards duty free shops
61E Inwards duty free shops
62 Deficiency in duty
63 Power to prescribe scales for calculating quantities of excisable goods produced
64 Delivery of samples free of duty
65 Rules for working out the volume or weight etc. of excisable goods
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Part VII—Special provisions relating to tobacco
66 Payment of duty relating to tobacco goods
67 General interest charge on unpaid duty
68 Tobacco not manufactured in certain circumstances
75 Destruction of waste tobacco
76 Limitation of amount of moisture in tobacco
77 How moisture determined
77AA Tobacco leaf stock may be checked
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Part VIIA—Special provisions relating to alcoholic beverages
77A Definitions
77D Spoilt beer
77E Removal of beer if licence ceases to be in force or is varied to no longer cover a particular brewery
77F Disposal of beer by Collector if licence ceases to be in force or is varied
77FA Excise duty to be paid according to labelled alcoholic strength of certain beverages
77FC Repackaged beer
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Part VIIAA—Special provisions relating to spirits
77FD Spirit for fortifying Australian wine or Australian grape must
77FE Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—class determinations
77FF Spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose—specific approvals
77FG Denatured spirits
77FH When an amount is payable on spirit covered by section 77FD, 77FE or 77FF
77FI Delivery from CEO’s control of brandy, whisky or rum
77FJ Person must not abstract denaturing substances in spirit classified to subitem 3.8
77FK Offence in relation to stills
77FL Offence in relation to describing spirits as “old” or “very old”
77FM Spirit blending is to be treated as manufacture
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Part VIIB—Special provisions relating to fuel
77G Fuel blending is to be treated as manufacture
77H Blending exemptions
77HA Compressed natural gas that is exempt from excise duty
77HB Liquefied petroleum gas and liquefied natural gas that is exempt from excise duty
77J Goods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30
77K Crude oil and condensate may attract more than one excise duty
77L Notice requirements for sales or supplies of LPG to which an LPG remission applies
77M Penalty for using LPG for excisable LPG use
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Part VIII—Remissions, refunds, rebates and drawbacks
78 Remissions, rebates and refunds
79 Drawbacks
80 Recovery of overpayments of refunds, rebates and drawbacks
81 Certain interest not payable
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Part IX—Officers
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Division 1—Powers of officers
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Subdivision A—Preliminary
82 Law relating to legal professional privilege not affected
Subdivision B—General regulatory powers
86 Officers to have access to factories and approved places
87 Power to stop conveyances about to leave an excise place
87AA Searches of conveyances without warrant
87A Powers of officers in relation to resources installations
87B Powers of officers in relation to sea installations
91 Examine all goods
92 Seals etc. not to be broken
Subdivision D—Powers of arrest
100 Power of arrest
102 Arrested persons to go before Justices
103 Power of Justices with offenders
104 Power to detain and search suspected persons
Subdivision E—Miscellaneous
106 Samples
107 Power to purchase samples
Division 1A—Search and seizure
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Subdivision A—Preliminary
107AA Definitions
107AAA Extension of Division to civil penalty for possession of tobacco without relevant documentation etc.
107AB Law relating to legal professional privilege not affected
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Subdivision B—Search warrants in respect of things believed to be evidential material
107BA When search warrants can be issued
107BB The things that are authorised by a search warrant
107BC Use of equipment to examine or process things
107BD Use of electronic equipment on or in premises
107BE Compensation for damage to equipment or data
107BF Copies of seized things to be provided
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Subdivision C—Seizure of goods believed to be forfeited goods
107CA When seizure warrants can be issued
107CB The things that are authorised by seizure warrants
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Subdivision D—Provisions applicable both to search and seizure warrants
107DA Conduct of ordinary searches and frisk searches
107DB Announcement before entry
107DC Details of warrant to be given to occupier
107DD Occupier entitled to be present during search or seizure
107DE Availability of assistance and use of force in executing a warrant
107DF Specific powers available to executing officers
107DG Warrants by telephone or other electronic means
107DH Receipts for things seized under warrant
107DI Offence for making false statements in warrants
107DJ Offences relating to telephone warrants
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Subdivision E—Dealing with things seized as evidential material under a search warrant or section 9 of the Crimes Act 1914
107EA Retention of things seized under a search warrant etc.
107EB Magistrate may permit a thing seized under a search warrant etc. to be retained
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Subdivision F—Dealing with forfeited goods seized under a seizure warrant or section 9 of the Crimes Act 1914
107FA Seized goods to be secured
107FB Requirement to serve seizure notices
107FC Matters to be dealt with in seizure notices
107FD Claim for return of goods seized
107FE Treatment of goods seized if no claim for return is made
107FF Treatment of goods seized if a claim for return is made
107FG Magistrate may permit goods seized under a seizure warrant or section 9 of the Crimes Act 1914 to be retained
107FH Right of compensation in certain circumstances for goods disposed of or destroyed
107FI Effect of forfeiture
107FJ Immediate disposal of certain goods
107FK Release of goods on security
107FL Service by post
107FM Disposal of forfeited goods
107FN Destruction or concealment of evidential material or forfeited goods
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Subdivision G—Miscellaneous
107GA Nature of functions of magistrate under sections 107EB and 107FG
107GB Retaining evidential material of goods immediately disposed of
107GC Appointment of analyst
107GD Evidentiary certificates in relation to goods immediately disposed of
Division 2—Protection to officers
108 Reasonable cause for seizure a bar to action
109 Notice of action to be given
110 Defect in notice not to invalidate
111 No evidence to be produced but that contained in notice
112 Officer may tender amends
113 Commencement of proceedings against officers
114 Time for commencing action
115 Security may be required
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Part X—Penal provisions
116 Forfeiture
117 Unlawful possession of excisable goods
117A Unlawfully moving excisable goods
117B Unlawfully selling excisable goods
117BA Unlawfully selling LPG that is used for an excisable LPG use
117D Unlawfully moving tobacco leaf
117I Counterfeit tobacco labels
118 Illegal prevention of seizures
120 Offences
124 Collusive seizures penalty
127A Alternative penalties
128 Penalties in addition to forfeitures
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Part XA—Penalty instead of prosecution
129A Purpose and effect of this Part
129B When an infringement notice may be issued
129C Matters to be included in an infringement notice
129D Due date for penalty
129E Effect of payment of penalty
129F Withdrawal of infringement notice
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Part XI—Excise prosecutions
133 Meaning of Excise prosecution
134 Institution of prosecutions
136 Prosecution in accordance with practice rules
137 State Court practice
138 Commencement of prosecutions
139 Information etc. to be valid etc. if in words of Act
140 No objections for informality
141 Conviction not to be quashed
142 Protection to witnesses
143 Defendant a competent witness
144 Averment of prosecution sufficient
145 Proof of proclamations etc.
145A Conduct by directors, employees or agents
146 Minimum penalties
148 Collector may levy on goods in his or her possession
150 Imprisonment not to release penalty
151 Conviction to operate as a condemnation
152 Parties may recover costs
153 Application of penalties
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Part XII—Disputes as to duty
154 Deposit of duty
155 Limited dispute rights because of objection against private ruling
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Part XIV—Miscellaneous
159A Jurisdiction of courts
160 Alteration of agreements where duty altered
160A Ship’s stores and aircraft’s stores
160B Notification of proposals when House of Representatives not sitting
162 Rebate
162B Sale by Collector
162C Review of decisions
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Part XV—Regulations and by laws
163A Interpretation
164 Regulations
164A Effect of regulations relating to condensate
165 CEO may make by laws
165A By laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years
166 By laws specifying goods
167 By laws for purposes of repealed items
168 Publication of by laws
169 Retrospective by laws not to increase duty
170 By laws for purposes of proposals
Schedules
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Schedule I—Australia
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
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