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EXCISE REGULATIONS (AMENDMENT) 1991 NO. 317EXPLANATORY STATEMENT
STATUTORY RULES 1991 No. 317
EXCISE ACT 1901
EXCISE REGULATIONS (AMENDMENT)
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL BUSINESS AND CUSTOMS
Section 164 of the Excise Act 1901 ("the Act") provides in part that:
"(1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed ... for giving effect to this Act or for the conduct of any business relating to the Excise ..."
Regulation 186 of the Excise Regulations ("the Regulations") provides for exemption from excise duty liability for stores of aircraft falling into specific classes.
The Statutory Rules extend the exemption to the stores of aircraft engaged in flights approved under subsection 15(1) of the Air Navigation Act 1920.
On 29 August 1991 the Government decided that certain amendments be made to the Regulations to allow flights approved under subsection 15(1) of the Air Navigation Act 1920 to be exempt from excise duty liability.
In its previous form Regulation 186 exempted the stores of aircraft other than Australian aircraft only if they were aircraft operating under an intergovernmental agreement between the Commonwealth and the government of another country.
Whilst the Government is unable to enter into an agreement with the Government of Taiwan as that country is not recognised as a sovereign nation, it intends to approve flights by Taiwanese aircraft under subsection 15(1) of the Air Navigation Act 1920, (which covers flights by foreign aircraft not possessing the nationality of a Contracting State to the Chicago Convention on Civil Aviation).
The exemption from excise duty liability for Taiwanese flights to Australia is intended to facilitate the establishment of a direct air link with Taiwan, with similar treatment being accorded to the Australian carrier, Australia Asia Airlines, by the Taiwanese authorities.
The Statutory Rules put into effect the Government's decision as follows:
Regulation 1.1 provides that the Excise Regulations are amended as set out in the proposed regulations.
Regulation 2.1 provides that a new paragraph "(ba)" is inserted after paragraph 107(1)(b). The new paragraph exempts from excise duty liability stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15(1) of the Air Navigation Act 1920.