Document ID: chunk:federal_register_of_legislation:C2004A03936:body:0:p7
Version: federal_register_of_legislation:C2004A03936
Segment Type: other
Provision Reference: 
Character Range: 15417–18166

Transitional

24. Where, under an authorisation in force immediately before the amendment of section 214aa, 214ab, 274 or 275 of the Principal Act commences, an officer of Customs is authorised to exercise powers under that section, then, with effect from the commencement of that amendment:

    (a) the officer is to be taken to be an authorised officer in relation to that section for the purposes of the Principal Act as amended by this Act; and

    (b) the authorisation is to be taken to be the authorisation of that officer as an authorised officer in relation to that section for the purposes of the Principal Act as so amended.

PART 3—AMENDMENTS OF THE EXCISE ACT 1901

Principal Act

25. In this Part, "Principal Act" means the Excise Act 1901.

Interpretation

26.(1) Section 4 of the Principal Act is amended:

    (a) by omitting from the definition of "approved form" in subsection

   ", in writing, by the Comptroller-General" and substituting "under section 4aa";

    (b) by inserting in paragraph (b) of the definition of "Officer of Customs" in subsection (1) "under the Customs Act 1901" after "the Comptroller";

    (c) by inserting in paragraphs (c) and (d) of that definition "under this Act" after "the Comptroller" (wherever occurring);

    (d) by inserting in subsection (1) the following definition:

        " 'authorised officer', in relation to a section of this Act, means an officer of Customs authorised in writing by the Comptroller to exercise the powers or perform the functions of an authorised officer under that section;";

    (e) by inserting in subsection (1) the following definitions:

        " 'Bulk container' means a container that has the capacity to have packaged in it more than 2 litres of spirit;

'Container' means any article capable of holding liquids;

'Spirit' means goods described in item 2 of the Schedule to the Excise Tariff Act 1921".

(2) A form that is, immediately before paragraph 26 (1) (a) commences, an approved form within the meaning of section 4 of the Principal Act is to be treated, after that time, as if it had been approved on that day by the

Comptroller-General of Customs under section 4aa of the Principal Act as amended by this Act.

Insertion of new section

27. After section 4 of the Principal Act the following section is inserted:

Approved forms

"4aa. (1) In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller.

"(2) The instrument by which a form is approved under subsection (1) after this section commences is a disallowable instrument for the purposes of section 46a of the Acts Interpretation Act 1901".

Delegation by Minister

28. (1) Section 8 of the Principal Act