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EXCISE AMENDMENT REGULATIONS 2000 (NO. 3) 2000 NO. 183
EXPLANATORY STATEMENTSTATUTORY RULES 2000 No. 183
Issued by the Authority of the Assistant Treasurer
Excise Act 1901
Excise Amendment Regulations 2000 (No. 3)
Section 164 of the Excise Act 1901 (the Act) provides that the Governor-General may make regulations prescribing matters required to give effect to the Act or for the conduct of any business relating to the Excise.
Section 78 of the Act provides that remissions, rebates and refunds of excise duty may be allowed in respect of excisable goods in such circumstances and subject to such conditions and restrictions as are prescribed. Regulation 50 of the Excise Regulations 1925 (the Excise Regulations) prescribes the circumstances in which remissions, rebates and refunds of excise duty may be allowed for the purposes of section 78.
The purpose of the amending Regulations is to provide certain excise concessions to diplomatic missions, consular posts, foreign governments and Status of Forces Agreement (SOFA) personnel.
Section 9 of the Diplomatic Privileges and Immunities Act 1967 and section 7 of the Consular Privileges and Immunities Act 19 72, respectively, provide authority for certain diplomatic missions and personnel to be exempt from excise duty in accordance with the provisions of the Vienna Convention on Diplomatic and Consular Relations.
The Agreement between Australia and the United States of America Relating to the Establishment of a Joint Defence Facility at Pine Gap (1966) and the Agreement between Australia and the United States of America Concerning the Status of United States Forces in Australia (1963) provide authority for the US Government to be exempt from excise duty on certain goods used for the Pine Gap Facility.
The Agreement between Australia and the United States of America Concerning the Status of United States Forces in Australia (1963) provides authority for the US Government to be exempt from excise duty on certain goods used for activities covered by the Agreement.
The amending Regulations:
* provide clear authority in the Excise Regulations for the provision of remissions and refunds of excise to diplomatic and consular personnel in accordance with section 9 of the Diplomatic Privileges and Immunities Act 1967 and section 7 of the Consular Privileges and Immunities Act 19 72;
* correct a technical deficiency in existing refund arrangements for goods for the official use of foreign governments to allow refunds to be paid direct to the end user (foreign government) in certain circumstances; and
* allow SOFA personnel to claim refunds of excise paid on goods covered by Excise Tariff Item 13(B), which applies to goods for the use of such persons under the provisions of a SOFA between the Government of a country other than Australia and the Government of Australia.
Details of the Regulations are set out in the Attachment.
The amending Regulations are taken to have commenced on 1 July 2000. As retrospectivity provides a benefit in that a free rate of excise applies to goods purchased between 1 July and the day the regulations take effect, subsection 48(2) of the Acts Interpretation Act 1901 does not apply to these Regulations.
ATTACHMENT
Excise Amendment Regulations 2000 (No. 3)
Regulation 1 provides for these regulations to be named the Excise Amendment Regulations 2000 (No. 3).
Regulation 2 specifies that these regulations are taken to have commenced on 1 July 2000.
Regulation 3 provides that the Excise Regulations 1925 are amended as set out in Schedule 1 to these regulations.
Schedule 1 - Amendment of the Excise Regulations 1925
Item 1 of Schedule 1 amends regulation 50 by inserting three new paragraphs, 50(1)(ta), 50(1)(tb) and 50(1)(tc).
New paragraph 50(1)(ta) inserts a new circumstance that provides for a remission of excise where goods are entered for home consumption, and are for sale for:
* the official use of a diplomatic mission or consular post, or
* the personal use of diplomatic or consular persons
as referred to in section 9 of the Diplomatic Privileges and Immunities Act 1967 and section 7 of the Consular Privileges and Immunities Act 19 72, respectively.
New paragraph 50(1)(tb) inserts a new circumstance that provides for a refund of
excise where goods on which excise has been paid are sold to a person for:
* the official use of a diplomatic mission or consular post, or
* the personal use of diplomatic or consular persons
as referred to in section 9 of the Diplomatic Privileges and Immunities Act 1967 and section 7 of the Consular Privileges and Immunities Act 19 72, respectively.
New paragraph 50(1)(tc) inserts a new circumstance that provides for a refund of excise to a foreign government for goods:
* purchased for the official use of that government, as prescribed by Departmental by-laws;
* classified to sub-item 13 (A) of the Schedule to the Excise Tariff Act 1921;
* on which excise has been paid; and
* in respect of which a refund is unable to be claimed under existing 50(1)(u) (which provides refunds for suppliers).
Item 2 of Schedule 1 amends regulation 50 by inserting a new paragraph 50(1)(ub).
New paragraph 50(1)(ub) inserts a new circumstance that provides for a refund of excise to a person covered by a Status of Forces Agreement (SOFA) for goods:
* for use by such a person, as prescribed by Departmental By-laws;
* classified to sub-item 13(B) of the Schedule to the Excise Tariff Act 1921;
* on which excise has been paid; and
* in respect of which a refund is unable to be claimed under existing 50(1)(ua) (which provides refunds for suppliers).