Section 105C Customs Act 1901 | Returns


The Legislation

Section 105C of the Customs Act 1901 (Cth) deals with Returns and is extracted below.

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105C Returns

(1) This section applies if:

(a) excisable goods are manufactured within a manufacture period; and
(b) excise equivalent goods are used in that manufacture (whether or not in that period); and
(c) the excise equivalent goods are subject to the control of the Customs at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:

(i) a warehouse described in a warehouse licence granted under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted under the Excise Act 1901.

(2) The legal owner of the excise equivalent goods at the time they are used in that manufacture must:

(a) give Customs a return within 8 days after the end of the manufacture period, providing particulars in accordance with section 71K or 71L in relation to the excise equivalent goods; and
(b) at the time when each return is given to Customs, pay any amount of duty referred to in subsection 105B(3) that is owing at the rate applicable at the time the excisable goods are manufactured.

Penalty: 50 penalty units.

(3) Subsection (2) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

(4) In this section:

manufacture period means:

(a) a 7 day period beginning on a Monday; or
(b) if the regulations prescribe a different period for the purposes of this definition—that period.

(5) If the regulations do prescribe such a different period, the regulations may also prescribe matters of a transitional nature