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PART I-INTRODUCTORY |
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SECTION 1 SHORT TITLE |
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SECTION 2 COMMENCEMENT |
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SECTION 4 DEFINITIONS |
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SECTION 4AAA ACT NOT TO APPLY SO AS TO EXCEED COMMONWEALTH POWER |
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SECTION 4AA APPROVED FORMS |
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SECTION 4A CERTAIN INSTALLATIONS TO BE PART OF AUSTRALIA |
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SECTION 5 PENALTY AT FOOT OF SECTIONS |
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SECTION 5A DECLARATION OFAPPROVED PLACES |
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SECTION 6 APPLICATION OF ACT |
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SECTION 6A HOW THIS ACT APPLIES TO PARTNERSHIPS |
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SECTION 6B APPLICATION OF THE CRIMINAL CODE |
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PART II-ADMINISTRATION |
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SECTION 7 GENERAL ADMINISTRATION OF ACT |
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SECTION 8 DELEGATION BY MINISTER |
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SECTION 12A ATTACHMENT OF PART OF A STATE OR TERRITORY TO ADJOINING STATE OR TERRITORY FOR ADMINISTRATIVE PURPOSES |
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SECTION 13 CUSTOMS OFFICERS TO BE EXCISE OFFICERS |
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SECTION 14 FEES |
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SECTION 15 TIME FOR COMPLIANCE WITH THIS ACT |
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SECTION 16 RIGHT TO REQUIRE SECURITY |
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SECTION 17 FORM OF SECURITY |
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SECTION 18 GENERAL SECURITY MAY BE GIVEN |
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SECTION 19 CANCELLATION OF BONDS |
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SECTION 20 NEW SURETIES |
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SECTION 21 FORM OF SECURITY |
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SECTION 22 EFFECT OF SECURITY |
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SECTION 23 SURRENDER OF LESSER LICENCE FOR LARGER LICENCE |
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### 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 |
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SECTION 25 ONLY LICENSED MANUFACTURERS TO MANUFACTURE EXCISABLE GOODS |
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SECTION 26 LICENSED MANUFACTURERS TO MANUFACTURE IN ACCORDANCE WITH ACT AND LICENCE |
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SECTION 27 LICENSED MANUFACTURERS TO MANUFACTURE ONLY AT LICENSED PREMISES |
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Division 2-Producers |
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SECTION 28 ONLY LICENSED PRODUCERS TO PRODUCE TOBACCO LEAF ETC. |
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SECTION 29 LICENSED PRODUCERS TO PRODUCE IN ACCORDANCE WITH ACT AND LICENCE |
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SECTION 30 LICENSED PRODUCERS TO STORE TOBACCO LEAF ETC. AT LICENSED PREMISES |
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SECTION 31 LICENSED PRODUCERS TO PRODUCE TOBACCO LEAF ETC. AT LICENSED PREMISES |
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SECTION 32 ACCOUNTS AND RETURNS FOR LICENSED PRODUCERS |
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Division 3-Dealers |
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SECTION 33 ONLY LICENSED DEALERS TO DEAL IN TOBACCO LEAF ETC. |
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SECTION 34 LICENSED DEALERS TO DEAL IN ACCORDANCE WITH ACT AND LICENCE |
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SECTION 35 LICENSED DEALERS TO STORE TOBACCO LEAF ETC. AT LICENSED PREMISES |
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SECTION 36 LICENSED DEALERS TO DEAL IN TOBACCO LEAF ETC. AT LICENSED PREMISES |
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SECTION 37 ACCOUNTS AND RETURNS FOR LICENSED DEALERS |
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SECTION 38 PARTICULARS |
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PART IV - MANUFACTURER, STORAGE, PRODUCER AND DEALER LICENCES |
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Division 1-Applications for licences |
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SECTION 39 APPLICATIONS FOR LICENCES |
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Division 2-The granting of licences |
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SECTION 39A IT IS IN THE COLLECTOR'S DISCRETION WHETHER TO GRANT LICENCE |
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SECTION 39B DETERMINING WHETHER A NATURAL PERSON IS FIT AND PROPER |
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SECTION 39C DETERMINING WHETHER A COMPANY IS FIT AND PROPER |
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Division 3-Conditions and duration of licences |
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SECTION 39D CONDITIONS OF LICENCE |
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SECTION 39DA CHANGING LICENCE CONDITIONS ON OWN INITIATIVE |
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SECTION 39E DURATION OF LICENCES |
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SECTION 39F RENEWAL OF LICENCES |
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Division 4-Suspension and cancellation of licences |
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SECTION 39G WHEN THE COLLECTOR MAY SUSPEND A LICENCE |
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SECTION 39H DETERMINING WHETHER A NATURAL PERSON IS FIT AND PROPER |
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SECTION 39I DETERMINING WHETHER A COMPANY IS FIT AND PROPER |
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SECTION 39J METHOD OF SUSPENSION |
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SECTION 39K ACTIVITIES THAT ARE PROHIBITED DURING SUSPENSION |
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SECTION 39L CANCELLATION OF LICENCES |
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Division 5-Dealing with goods after cancellation etc. |
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SECTION 39M REMOVAL OF GOODS ON CANCELLATION ETC. OF LICENCE |
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SECTION 39N REMOVAL OF GOODS BY COLLECTOR ON CANCELLATION ETC. OF LICENCE |
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Division 6-Miscellaneous |
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SECTION 39O DEATH OF LICENCE HOLDER |
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SECTION 39P SERVICE OF NOTICES |
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SECTION 39Q REVIEW OF DECISIONS |
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SECTION 39R SPENT CONVICTIONS SCHEME |
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SECTION 40 COLLECTOR TO GRANT LICENCE |
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SECTION 41 LICENCE FEE |
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SECTION 42 CURRENCY OF LICENCES |
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SECTION 43 TRANSFER OR CANCELLATION |
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PART IVA - CONTROL OF TOBACCO SEED, PLANT AND LEAF |
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SECTION 44 PERMISSION TO MOVE TOBACCO SEED, TOBACCO PLANT AND TOBACCO LEAF |
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SECTION 45 EXCISABLE GOODS TO BE MADE IN LICENSED FACTORIES |
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PART V-EXCISE SUPERVISION, MANUFACTURERS' BOOKS, AND REGULATION OF FACTORIES GENERALLY |
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SECTION 46 SUPERVISION BY OFFICERS |
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SECTION 47 ACCOMMODATION FOR OFFICERS |
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SECTION 48 PAYMENT FOR BOARD AND LODGING |
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SECTION 49 FACILITIES TO OFFICERS |
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SECTION 50 RECORD KEEPING |
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SECTION 51 COLLECTOR MAY GIVE DIRECTIONS |
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SECTION 52 WEIGHTS AND SCALES |
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SECTION 53 RESPONSIBILITY OF MANUFACTURERS |
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PART VI-PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL |
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SECTION 54 LIABILITY TO PAY DUTY |
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SECTION 54A LIABILITY OF COMMONWEALTH AUTHORITIES TO PAY EXCISE DUTY |
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SECTION 55 TRANSFER OF PARTLY MADE GOODS |
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SECTION 57 SIZE OF PACKAGES |
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SECTION 58 ENTRY FOR HOME CONSUMPTION ETC |
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SECTION 59 PAYMENT OF DUTY |
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SECTION 59A DECLARED PERIOD QUOTAS-EFFECT ON RATES OF EXCISE DUTY |
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SECTION 59AA PAYMENT OF DUTY BY RELEVANT TRAVELLERS |
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SECTION 59B REVOCATION AND VARIATION OF QUOTA ORDERS |
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SECTION 59C SERVICE OF QUOTA ORDERS ETC |
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SECTION 60 PERSONS TO KEEP EXCISABLE GOODS SAFELY ETC |
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SECTION 61 CONTROL OF EXCISABLE GOODS |
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SECTION 61AA DELIVERY FOR EXPORTATION |
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SECTION 61AB PERMISSION TO DELIVER FOR EXPORTATION |
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SECTION 61A PERMISSION TO REMOVE GOODS THAT ARE SUBJECT TO CEO'S CONTROL |
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SECTION 61B REMOVAL OF GOODS TO A WAREHOUSE BY A COLLECTOR |
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SECTION 61C PERMISSION TO DELIVER CERTAIN GOODS FOR HOME CONSUMPTION WITHOUT ENTRY |
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SECTION 61D OUTWARDS DUTY FREE SHOPS |
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SECTION 61E INWARDS DUTY FREE SHOPS |
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SECTION 62 DEFICIENCY IN DUTY |
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SECTION 63 POWER TO PRESCRIBE SCALES FOR CALCULATING QUANTITIES OF EXCISABLE GOODS PRODUCED |
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SECTION 64 DELIVERY OF SAMPLES FREE OF DUTY |
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SECTION 65 RULES FOR WORKING OUT THE VOLUME OR WEIGHT ETC. OF EXCISABLE GOODS |
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PART VII-SPECIAL PROVISIONS RELATING TO TOBACCO |
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SECTION 67 NUMBER OF FACTORY AND STATE |
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SECTION 68 EXEMPTION |
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SECTION 69 SIZE OF PACKAGES |
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SECTION 70 MARKING OF PACKAGES |
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SECTION 75 DESTRUCTION OF WASTE TOBACCO |
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SECTION 76 LIMITATION OF AMOUNT OF MOISTURE IN TOBACCO |
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SECTION 77 HOW MOISTURE DETERMINED |
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SECTION 77AA TOBACCO LEAF STOCK MAY BE CHECKED |
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PART VIIA-SPECIAL PROVISIONS RELATING TO ALCOHOLIC BEVERAGES |
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SECTION 77A DEFINITIONS |
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SECTION 77B MANNER OF DETERMINING VOLUMES OF, AND FIXING DUTY ON, BEER |
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SECTION 77C MARKING AND LABELLING OF CONTAINERS AND PACKAGES |
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SECTION 77D SPOILT BEER |
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SECTION 77E REMOVAL OF BEER WHEN LICENCE CEASES TO BE IN FORCE ETC |
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SECTION 77F DISPOSAL OF BEER BY COLLECTOR ON CANCELLATION ETC OF LICENCE |
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SECTION 77FA EXCISE DUTY TO BE PAID ACCORDING TO LABELLED ALCOHOLIC STRENGTH OF CERTAIN BEVERAGES |
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SECTION 77FB RULES FOR WORKING OUT STRENGTH OF ALCOHOLIC BEVERAGES |
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SECTION 77FC REPACKAGED BEER |
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PART VIIAA - SPECIAL PROVISIONS RELATING TO SPIRITS |
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SECTION 77FD SPIRIT FOR FORTIFYING AUSTRALIAN WINE OR AUSTRALIAN GRAPE MUST |
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SECTION 77FE SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - CLASS DETERMINATIONS |
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SECTION 77FF SPIRIT FOR AN INDUSTRIAL, MANUFACTURING, SCIENTIFIC, MEDICAL, VETERINARY OR EDUCATIONAL PURPOSE - SPECIFIC APPROVALS |
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SECTION 77FG DENATURED SPIRITS |
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SECTION 77FH WHEN AN AMOUNT IS PAYABLE ON SPIRIT COVERED BY SECTION 77FD, 77FE OR 77FF |
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SECTION 77FI DELIVERY FROM CEO'S CONTROL OF BRANDY, WHISKY OR RUM |
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SECTION 77FJ PERSON MUST NOT ABSTRACT DENATURING SUBSTANCES IN SPIRIT CLASSIFIED TO SUBITEM 3.8 |
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SECTION 77FK OFFENCE IN RELATION TO STILLS |
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SECTION 77FL OFFENCE IN RELATION TO DESCRIBING SPIRITS AS 'OLD' OR 'VERY OLD' |
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PART VIIB-SPECIAL PROVISIONS RELATING TO FUEL |
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SECTION 77G DEFINITIONS |
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SECTION 77H BLENDING EXEMPTIONS |
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SECTION 77J GOODS THAT ARE NOT COVERED BY SUBITEM 10.25, 10.26, 10.27, 10.28 OR 10.30 |
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SECTION 77K CRUDE OIL AND CONDENSATE MAY ATTRACT MORE THAN ONE EXCISE DUTY |
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PART VIII-REMISSIONS, REFUNDS, REBATES AND DRAWBACKS |
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SECTION 78 REMISSIONS, REBATES AND REFUNDS |
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SECTION 78AAAA PAYMENTS TO CERTAIN NAPHTHA PRODUCERS |
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SECTION 78A REBATE OF DUTY IN RESPECT OF DIESEL FUEL USED FOR CERTAIN PURPOSES |
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SECTION 78AA DIESEL FUEL REBATE - NOTIFICATION OF SALE ETC |
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SECTION 78AB DIESEL FUEL REBATE - PENALTY IN LIEU OF PROSECUTION |
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SECTION 78AC VOLUNTRARY NOTIFICATION OF ERROR |
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SECTION 78AD AUDIT OF DIESEL FUEL REBATE APPLICATIONS |
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SECTION 78AE CEO MAY AMEND THE ASSESSMENT OF A PERSON'S REBATE ENTITLEMENT |
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SECTION 78AF CEO'S POWER TO SEEK INFORMATION |
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SECTION 78AG DIESEL FUEL REBATE SCHEME SET-OFFS |
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SECTION 79 DRAWBACKS |
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SECTION 80 RECOVERY OF OVERPAYMENTS OF REFUNDS, REBATES AND DRAWBACKS |
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SECTION 80A DIESEL FUEL REBATE SCHEME SET-OFFS |
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SECTION 80B EXTENSION OF DIESEL FUEL REBATE SCHEME IN CERTAIN CIRCUMSTANCES |
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SECTION 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 |
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SECTION 82 LAW RELATING TO LEGAL PROFESSIONAL PRIVILEGE NOT AFFECTED |
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SECTION 83 CEO MAY GIVE DIRECTIONS CONCERNING THE EXERCISE OF POWERS UNDER THIS DIVISION |
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Subdivision B-General regulatory powers |
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SECTION 86 OFFICERS TO HAVE ACCESS TO FACTORIES AND APPROVED PLACES |
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SECTION 87 POWER TO STOP CONVEYANCES ABOUT TO LEAVE AN EXCISE PLACE |
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SECTION 87AA SEARCHES OF CONVEYANCES WITHOUT WARRANT |
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SECTION 87A POWERS OF OFFICERS IN RELATION TO RESOURCES INSTALLATIONS |
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SECTION 87B POWERS OF OFFICERS IN RELATION TO SEA INSTALLATIONS |
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SECTION 91 EXAMINE ALL GOODS |
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SECTION 92 SEALS ETC NOT TO BE BROKEN |
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Subdivision C-Auditing of commercial documents relating to the Diesel Fuel Rebate Scheme |
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SECTION 99A POWERS OF OFFICERS FOR PURPOSES OF SECTION 78A |
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Subdivision D-Powers of arrest |
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SECTION 100 POWER OF ARREST |
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SECTION 102 ARRESTED PERSONS TO GO BEFORE JUSTICES |
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SECTION 103 POWER OF JUSTICES WITH OFFENDERS |
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SECTION 104 POWER TO DETAIN AND SEARCH SUSPECTED PERSONS |
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Subdivision E-Miscellaneous |
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SECTION 105 STOCK MAY BE CHECKED |
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SECTION 106 SAMPLES |
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SECTION 107 POWER TO PURCHASE SAMPLES |
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Division 1A - Search and seizure |
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Subdivision A - Preliminary |
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SECTION 107AA DEFINITIONS |
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SECTION 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 |
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SECTION 107BA WHEN SEARCH WARRANTS CAN BE ISSUED |
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SECTION 107BB THE THINGS THAT ARE AUTHORISED BY A SEARCH WARRANT |
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SECTION 107BC USE OF EQUIPMENT TO EXAMINE OR PROCESS THINGS |
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SECTION 107BD USE OF ELECTRONIC EQUIPMENT ON OR IN PREMISES |
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SECTION 107BE COMPENSATION FOR DAMAGE TO EQUIPMENT OR DATA |
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SECTION 107BF COPIES OF SEIZED THINGS TO BE PROVIDED |
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Subdivision C - Seizure of goods believed to be forfeited goods |
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SECTION 107CA WHEN SEIZURE WARRANTS CAN BE ISSUED |
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SECTION 107CB THE THINGS THAT ARE AUTHORISED BY SEIZURE WARRANTS |
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Subdivision D - Provisions applicable both to search and seizure warrants |
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SECTION 107DA CONDUCT OF ORDINARY SEARCHES AND FRISK SEARCHES |
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SECTION 107DB ANNOUNCEMENT BEFORE ENTRY |
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SECTION 107DC DETAILS OF WARRANT TO BE GIVEN TO OCCUPIER |
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SECTION 107DD OCCUPIER ENTITLED TO BE PRESENT DURING SEARCH OR SEIZURE |
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SECTION 107DE AVAILABILITY OF ASSISTANCE AND USE OF FORCE IN EXECUTING A WARRANT |
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SECTION 107DF SPECIFIC POWERS AVAILABLE TO EXECUTING OFFICERS |
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SECTION 107DG WARRANTS BY TELEPHONE OR OTHER ELECTRONIC MEANS |
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SECTION 107DH RECEIPTS FOR THINGS SEIZED UNDER WARRANT |
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SECTION 107DI OFFENCE FOR MAKING FALSE STATEMENTS IN WARRANTS |
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SECTION 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 |
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SECTION 107EA RETENTION OF THINGS SEIZED UNDER A SEARCH WARRANT ETC. |
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SECTION 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 |
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107FA SEIZED GOODS TO BE SECURED |
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SECTION 107FB REQUIREMENT TO SERVE SEIZURE NOTICES |
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SECTION 107FC MATTERS TO BE DEALT WITH IN SEIZURE NOTICES |
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SECTION 107FD CLAIM FOR RETURN OF GOODS SEIZED |
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SECTION 107FE TREATMENT OF GOODS SEIZED IF NO CLAIM FOR RETURN IS MADE |
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SECTION 107FF TREATMENT OF GOODS SEIZED IF A CLAIM FOR RETURN IS MADE |
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SECTION 107FG MAGISTRATE MAY PERMIT GOODS SEIZED UNDER A SEIZURE WARRANT OR SECTION 9 OF THE CRIMES ACT 1914 TO BE RETAINED |
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SECTION 107FH RIGHT OF COMPENSATION IN CERTAIN CIRCUMSTANCES FOR GOODS DISPOSED OF OR DESTROYED |
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SECTION 107FI EFFECT OF FORFEITURE |
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SECTION 107FJ IMMEDIATE DISPOSAL OF CERTAIN GOODS |
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SECTION 107FK RELEASE OF GOODS ON SECURITY |
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SECTION 107FL SERVICE BY POST |
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SECTION 107FM DISPOSAL OF FORFEITED GOODS |
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SECTION 107FN DESTRUCTION OR CONCEALMENT OF EVIDENTIAL MATERIAL OR FORFEITED GOODS |
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Subdivision G - Miscellaneous |
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SECTION 107GA NATURE OF FUNCTIONS OF MAGISTRATE UNDER SECTIONS 107EB AND 107FG |
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SECTION 107GB RETAINING EVIDENTIAL MATERIAL OF GOODS IMMEDIATELY DISPOSED OF |
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SECTION 107GC APPOINTMENT OF ANALYST |
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SECTION 107GD EVIDENTIARY CERTIFICATES IN RELATION TO GOODS IMMEDIATELY DISPOSED OF |
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Division 2-Protection to Officers |
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SECTION 108 REASONABLE CAUSE FOR SEIZURE A BAR TO ACTION |
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SECTION 109 NOTICE OF ACTION TO BE GIVEN |
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SECTION 110 DEFECT IN NOTICE NOT TO INVALIDATE |
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SECTION 111 NO EVIDENCE TO BE PRODUCED BUT THAT CONTAINED IN NOTICE |
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SECTION 112 OFFICER MAY TENDER AMENDS |
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SECTION 113 COMMENCEMENT OF PROCEEDINGS AGAINST OFFICERS |
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SECTION 114 TIME FOR COMMENCING ACTION |
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SECTION 115 SECURITY MAY BE REQUIRED |
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PART X-PENAL PROVISIONS |
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SECTION 116 FORFEITURE |
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SECTION 117 UNLAWFUL POSSESSION OF EXCISABLE GOODS |
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SECTION 117A UNLAWFULLY MOVING EXCISABE GOODS |
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SECTION 117B UNLAWFULLY SELLING EXCISABLE GOODS |
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SECTION 117C UNLAWFUL POSSESSION OF TOBACCO SEED, PLANT OR LEAF |
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SECTION 117D UNLAWFULLY MOVING TOBACCO LEAF |
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SECTION 117E UNLAWFULLY BUYING TOBACCO SEED OR PLANT |
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SECTION 117F UNLAWFULLY BUYING TOBACCO LEAF |
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SECTION 117G UNLAWFULLY SELLING TOBACCO SEED OR PLANT |
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SECTION 117H UNLAWFULLY SELLING TOBACCO LEAF |
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SECTION 117I COUNTERFEIT TOBACCO LABELS |
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SECTION 118 ILLEGAL PREVENTION OF SEIZURES |
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SECTION 119 UNLAWFULLY CONVEYING EXCISABLE GOODS |
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SECTION 120 OFFENCES |
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SECTION 120A REMOVAL OF GOODS ON CANCELLATION ETC OF LICENCE |
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SECTION 123 OBSTRUCTING OFFICERS |
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SECTION 124 COLLUSIVE SEIZURES PENALTY |
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SECTION 127A ALTERNATIVE PENALTIES |
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SECTION 128 PENALTIES IN ADDITION TO FORFEITURES |
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SECTION 128A REBATE DOCUMENTS TO BE KEPT |
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SECTION 129 PENALTIES FOR OFFENCES AGAINST SECTIONS 117 AND 119 |
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Part XA-PENALTY INSTEAD OF PROSECUTION |
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SECTION 129A PURPOSE AND EFFECT OF THIS PART |
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SECTION 129B WHEN AN INFRINGEMENT NOTICE MAY BE ISSUED |
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SECTION 129C MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE |
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SECTION 129D DUE DATE FOR PENALTY |
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SECTION 129E EFFECT OF PAYMENT OF PENALTY |
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SECTION 129F WITHDRAWAL OF INFRINGEMENT NOTICE |
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PART XI-EXCISE PROSECUTIONS |
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SECTION 133 MEANING OF EXCISE PROSECUTION |
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SECTION 134 INSTITUTION OF PROSECUTIONS |
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SECTION 136 PROSECUTION IN ACCORDANCE WITH PRACTICE RULES |
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SECTION 137 STATE COURT PRACTICE |
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SECTION 138 COMMENCEMENT OF PROSECUTIONS |
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SECTION 139 INFORMATION ETC TO BE VALID ETC IF IN WORDS OF ACT |
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SECTION 140 NO OBJECTIONS FOR INFORMALITY |
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SECTION 141 CONVICTION NOT TO BE QUASHED |
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SECTION 142 PROTECTION TO WITNESSES |
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SECTION 143 DEFENDANT A COMPETENT WITNESS |
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SECTION 144 AVERMENT OF PROSECUTION SUFFICIENT |
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SECTION 145 PROOF OF PROCLAMATIONS ETC |
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SECTION 145A CONDUCT BY DIRECTORS, SERVANTS OR AGENTS |
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SECTION 146 MINIMUM PENALTIES |
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SECTION 148 COLLECTOR MAY LEVY ON GOODS IN HIS POSSESSION |
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SECTION 150 IMPRISONMENT NOT TO RELEASE PENALTY |
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SECTION 151 CONVICTION TO OPERATE AS A CONDEMNATION |
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SECTION 152 PARTIES MAY RECOVER COSTS |
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SECTION 153 APPLICATION OF PENALTIES |
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PART XII-DISPUTES AS TO DUTY |
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SECTION 154 DEPOSIT OF DUTY |
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PART XIV-MISCELLANEOUS |
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SECTION 159 PROTECTION OF CONFIDENTIALITY OF INFORMATION |
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SECTION 159A JURISDICTION OF COURTS |
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SECTION 160 ALTERATION OF AGREEMENTS WHERE DUTY ALTERED |
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SECTION 160A SHIP'S STORES AND AIRCRAFT'S STORES |
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SECTION 160B NOTIFICATION OF PROPOSALS WHEN HOUSE OF REPRESENTATIVES NOT SITTING |
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SECTION 161 RECOVERY OF DUTIES |
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SECTION 162 REBATE |
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SECTION 162A REMOVAL OF GOODS BY COLLECTOR ON CANCELLATION OF LICENCE |
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SECTION 162B SALE BY COLLECTOR |
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SECTION 162C REVIEW OF DECISIONS |
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SECTION 163 DECLARATIONS |
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PART XV - REGULATIONS AND BY-LAWS |
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SECTION 163A INTERPRETATION |
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SECTION 164 REGULATIONS |
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SECTION 164A EFFECT OF REGULATIONS RELATING TO CONDENSATE |
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SECTION 165 CEO MAY MAKE BY-LAWS |
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SECTION 165A BY-LAWS PRESCRIBING ONSHORE FIELDS OR EXEMPT OFFSHORE FIELDS MAY BE REVOKED WITHIN 3 YEARS |
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SECTION 166 BY-LAWS SPECIFYING GOODS |
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SECTION 167 BY-LAWS FOR PURPOSES OF REPEALED ITEMS |
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SECTION 168 PUBLICATION OF BY-LAWS |
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SECTION 169 RETROSPECTIVE BY-LAWS NOT TO INCREASE DUTY |
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SECTION 170 BY-LAWS FOR PURPOSES OF PROPOSALS |
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SCHEDULE I |
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SCHEDULE II AUSTRALIA |
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SCHEDULE III AUSTRALIA |
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SCHEDULE IV AUSTRALIA |
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SCHEDULE V AUSTRALIA |
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SCHEDULE VI APPLICATION FOR LICENCE TO MANUFACTURE |
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SCHEDULE VII AUSTRALIA |
