Document ID: chunk:federal_register_of_legislation:C2004A02936:body:0:p21
Version: federal_register_of_legislation:C2004A02936
Segment Type: other
Provision Reference: 
Character Range: 51700–54408

Act 1901

Sub-section 4 (1), definition of "Excise Acts"—
Omit the definition, substitute the following definition:
     " 'Excise Acts' means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act (including the Distillation Act 1901), and any instruments (including rules, regulations or by-laws) made under any other Act, relating to excise in force within the Commonwealth or any part of the Commonwealth.".
SCHEDULE—continued

After the definition of "Excisable goods" in sub-section 4 (1)—
Insert the following definition:
     " 'Excise Tariff' means an Act imposing duties of excise and includes such an Act that has not come into operation.".

Before section 163a—
Insert the following heading:

"PART XV—REGULATIONS AND DEPARTMENTAL BY-LAWS".

Section 163a—
Repeal the section, substitute the following section:

Interpretation
"163a. (1) In this Part, unless the contrary intention appears—
     'by-law' means Departmental By-law;
     'proposed item of an Excise Tariff'" means—
         (a) an item of an Excise Tariff proposed in the Parliament; or
         (b) an item of an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.
"(2) Unless the contrary intention appears, a reference in this Part to an item of an Excise Tariff shall be read as including a reference to a sub-item of such an item, a paragraph of such a sub-item and a sub-paragraph of such a paragraph.".

After section 164—
Insert the following sections:

Minister may make by-laws
"165. Where—
     (a) an item of an Excise Tariff, or a proposed item of an Excise Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law; or
     (b) under an item of an Excise Tariff, or a proposed item of an Excise Tariff, any matter or thing is expressed to be as prescribed or defined by by-law,
the Minister may, subject to this Part, make by-laws for the purposes of that item or proposed item.

By-laws specifying goods
"166. The Minister may specify in a by-law made for the purposes of an item, or a proposed item, of an Excise Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law—
     (a) the goods, or the class or kind of goods, to which that item or proposed item applies;
     (b) the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and
     (c) such other matters as are necessary to determine the goods to which that item or proposed item applies.

By-laws for purposes of repealed items
"167. The Minister may make a by-law for the purposes of