Document ID: chunk:federal_register_of_legislation:F2016L01554:body:0:p2
Version: federal_register_of_legislation:F2016L01554
Segment Type: other
Provision Reference: 
Character Range: 2865–5196

be satisfied that the spirit will be used for the specified purpose, and that it is unlikely that the spirit will be used for another purpose, having regard to;

           * The quantity of spirit specified in the approval
           * The conditions (if any) to which the approval may be subject
           * Other matters the CEO considers to be relevant in order to reduce risk to the revenue or ensure compliance with the Excise legislation.

     When making a decision the CEO may take into account any matters relevant to determine any risks to revenue or the likelihood of compliance with the Excise legislation. For example, this may include:

           * whether an applicant is fit and proper for being entrusted with the spirit (an entity's prior tax compliance history and financial resources may be relevant)
           * whether the spirit will be used in the course or furtherance of an enterprise that the applicant carries on[2]
           * arrangements for the storage and handling of the spirit
           * the applicant's ability to keep appropriate records, and provide access to those records when required
           * the likelihood of the spirit being used for a purpose other than the approved purpose.

    Applications for approval should be made in writing and should provide information necessary to enable the CEO to make a decision. This includes the applicant's identifying details, particulars about the quantity, type and strength of spirit to be used and any other information the CEO considers relevant in making a decision.

     A person who receives spirit free of duty under an approval may be required to account for its use. If the person fails to account to the satisfaction of the CEO, they may become liable to pay an amount equal to the duty that would have been payable on the spirit if there had been no approval[3].

     A decision to refuse an application for approval, or to impose conditions on an approval, is a reviewable decision (see subsection 162C(1) of the Excise Act).
[1] Under subsection 77FF(1) Excise Act
[2] The expression 'in the course or furtherance of carrying on an enterprise' is used in the A New Tax System (Australian Business Number) Act 1999 and has the same meaning in this instrument as in that Act.
[3] Subsection 77FH(3) of the Excise Act.