Document ID: chunk:federal_register_of_legislation:C2004A03936:body:0:p8
Version: federal_register_of_legislation:C2004A03936
Segment Type: other
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Character Range: 17926–20651

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 is amended by omitting from subsection (1) "a person" and substituting "an officer of Customs".

(2) The amendment made by subsection (1) does not affect any delegation made by the Minister under section 8 of the Principal Act that was in force immediately before the commencement of this section.

Entry for home consumption etc.

29. Section 58 of the Principal Act is amended:

(a) by omitting from subsection (1) "subsection (2) and substituting "subsections (2) and (4)";

    (b) by omitting from paragraph (1a) (a) "a form, or in a manner, approved" and substituting "an approved form, or in a manner approved";

(c) by adding at the end the following subsections:

"(4) Excisable goods that are spirit must not be entered for home consumption unless:

(a) the spirit has been repackaged in containers other than bulk containers; or

       (b) the spirit is entered for home consumption for a purpose for which a free rate of duty applies; or

       (c) the Comptroller, by notice in writing, permits the spirit to be entered for home consumption packaged in bulk containers.

    "(5) The Comptroller must not permit excisable goods that are spirit to be entered for home consumption packaged in bulk containers unless:

       (a) the containers have a capacity of not more than 20 litres or such other volume as is from time to time prescribed; and

       (b) the Comptroller is satisfied that the spirit will not, for the purposes of retail sale, be repackaged in any other container.

Rebate of duty in respect of diesel fuel used for certain purposes

30. Section 78a of the Principal Act is amended by omitting from paragraph (2) (d) "a Collector" and substituting "the Comptroller".

Powers of officers for purposes of section 78a

31. Section 99a of the Principal Act is amended by omitting subsection (10).

Institution of prosecutions

32. (1) Section 134 of the Principal Act is amended by inserting in subsection (1) "the office of" after "name of".

(2) Any excise prosecution begun, but not completed, before this section commences in the name of the person who, at the time of beginning the prosecution, held or acted in the office of Comptroller-General of Customs, is to be treated, with effect from the commencement of this section, as if it were a prosecution begun in the name of the office of Comptroller-General of Customs.

PART 4—MISCELLANEOUS

Amendments of other Acts

33. The Acts set out in the Schedule are amended as set out in the Schedule.