Document ID: chunk:federal_register_of_legislation:C2004A04042:body:0:p28
Version: federal_register_of_legislation:C2004A04042
Segment Type: other
Provision Reference: 
Character Range: 67705–70473

not include:

   (a) a ship or an area of waters, outside Australia; or

   (b) an installation outside Australia; or

   (c) a reef or an uninhabited island outside Australia.".

Entry for home consumption etc.

  41. Section 58 of the Principal Act is amended:

   (a) by omitting paragraph (1) (c);

   (b) by inserting after subsection (1a) the following subsection:

     "(1b) Where it is intended to export excisable goods, the exportation of those goods must be dealt with under Part VI of the Customs Act 1901, but the granting of an authority to deal with those goods under section 114c of that Act does not affect any Customs control over those goods in accordance with section 61 of this Act.";.

     (c) by omitting subsection (2) and substituting the following subsection:

     "(2) Subject to subsection (3), excisable goods that are stabilised crude petroleum oil or liquefied petroleum gas must not be entered for exportation under the Customs Act 1901 unless and until the goods:

       (a) have been entered for home consumption under this Act;

       or

         (b) are treated, under section 61c, as if they had been so entered.".

Repeal of sections 58a and 58b

  42. (1) Section 58a and 58b of the Principal Act are repealed.

(2) Despite the repeal of section 58a of the Principal Act, where excisable goods declared by the Comptroller under the section to be goods to which the section applies were, before the repeal of the section, removed to a ship or aircraft for exportation on the ship or aircraft to parts beyond the seas, the section and regulations made for the purposes of this section and in force immediately before the repeal, continue to apply in relation to those goods as if the section and those regulations had not been repealed.

Payment of duty

43. Section 59 of the Principal Act is amended by omitting paragraph (b) and substituting the following paragraphs:

     "(b) except in the case of goods taken to be entered for home consumption under subsection 61c (2)—before the entry for home consumption is passed; and

     (c) in the case of goods taken to be entered for home consumption under subsection 61c (2)—at the time specified in the permission given under section 61c.".

Repeal of section and substitution of new sections

44. Section 61 of the Principal Act is repealed and the following sections are substituted:

Customs control

"61. All excisable goods are, until delivered for home consumption or for exportation to a place outside Australia, whichever first occurs, subject to the control of Customs and must not be moved, altered or interfered with except as authorised by this Act.

Penalty: $20,000.

Delivery for exportation

"61aa. (1) For the purposes of this Act, excisable goods, other