Excise Amendment (Compliance Improvement) Act 2000 (Cth)

Excise Amendment (Compliance Improvement) Act 2000

No. 115, 2000

Excise Amendment (Compliance Improvement) Act 2000

No. 115, 2000

An Act to amend the Excise Act 1901, and for related purposes

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s).................................. 4 Regulations..................................

Schedule 1—Amendment of the Excise Act 1901

Schedule 2—Transitional provisions

Excise Amendment (Compliance Improvement) Act 2000

No. 115, 2000

An Act to amend the Excise Act 1901, and for related purposes

[Assented to 7 September 2000]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Excise Amendment (Compliance Improvement) Act 2000.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4 Regulations

(1) The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) In particular, regulations may be made: (a) for matters of a transitional, saving or application nature arising from the amendments made by this Act; and (b) to require a person, being a person who is the holder of a manufacturer licence, storage licence, producer licence or dealer licence under Part IV of the Excise Act 1901 (as amended by this Act) because of Schedule 2 to this Act, to provide information of the kind relevant to that Part; and (c) to create offences and to provide for a maximum penalty, not exceeding 10 penalty units for a natural person and 50 penalty units for a body corporate, in respect of each offence.