Commonwealth legislation

Excise (Compliance Improvement) Regulations 2000

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

367 of 2000

Collection

legislative instrument

Plain English Summary

2/10 complexity

These regulations require certain businesses dealing with excisable goods (like alcohol, tobacco, or fuel) to provide specific information to tax authorities.

Who it affects: People or companies holding manufacturer, storage, producer, or dealer licences under the Excise Act 1901.

What it requires: Licence holders must provide information relevant to their specific licence type to help authorities monitor compliance with excise laws (excise is a tax on goods manufactured in Australia).

Key consequences:

Penalty: Failing to provide information carries a fine of 10 penalty units (the dollar value is set by the Crimes Act 1914 and changes over time).
Strict liability: This is important — authorities don't need to prove you intended to break the law. Simply failing to provide the information is enough to impose the penalty.

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Current sections

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Excise (Compliance Improvement) Regulations 2000

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Excise (Compliance Improvement) Regulations 2000

Statutory Rules 2000 No. 3671

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 Amendment (Compliance Improvement) Act 2000.

Dated 13 December 2000

WILLIAM DEANE

Governor-General

By His Excellency's Command

C. R. KEMP

Assistant Treasurer

1 Name of Regulations

These Regulations are the Excise (Compliance Improvement) Regulations 2000.

2 Commencement

These Regulations commence on gazettal.

3 Definitions

In these Regulations:

Compliance Improvement Act means the Excise Amendment (Compliance Improvement) Act 2000.

4 Provision of information

(1) For paragraph 4 (2) (b) of the Compliance Improvement Act, a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901, because of Schedule 2 to the Compliance Improvement Act, must provide information of the kind relevant to that Part.

Penalty: 10 penalty units.

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

(2) Strict liability applies to subregulation (1).

Note

Note: 1. Notified in the Commonwealth of Australia Gazette on 20 December 2000.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Excise (Compliance Improvement) Regulations 2000

Excise (Compliance Improvement) Regulations 2000

Statutory Rules 2000 No. 3671

Dated 13 December 2000

WILLIAM DEANE

Governor-General

By His Excellency's Command

C. R. KEMP

Assistant Treasurer

1 Name of Regulations

These Regulations are the Excise (Compliance Improvement) Regulations 2000.

2 Commencement

These Regulations commence on gazettal.

3 Definitions

In these Regulations:

Compliance Improvement Act means the Excise Amendment (Compliance Improvement) Act 2000.

4 Provision of information

Penalty: 10 penalty units.

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

(2) Strict liability applies to subregulation (1).

Note

Note: 1. Notified in the Commonwealth of Australia Gazette on 20 December 2000.