penalty unithas the meaning given by section 4AA of the Crimes Act 1914.
prescribed fuel means goods of a kind that fall within a classification in item 10 of the Schedule to the Tariff Act.
related person means any person, other than the applicant, that the CEO considers is relevant to ascertaining whether the applicant is fit and proper, including:
(a)where the applicant is an individual – the individual’s spouse, employer, colleague, or a person employed by the individual; or
(b)where the applicant is a partner in a partnership – any of the other partners in the partnership; or
(c)where the applicant is a company – a director, employee, or shareholder who participates in the management and control of the company.
specified purpose, in relation to an application for an approval under subsection 77FF(1) of the Act, means an industrial, manufacturing, scientific, medical, veterinary or educational purpose that is not an excluded purpose.
spirit means goods described in item 3 of the Schedule to the Tariff Act.
stated purpose, in relation to an application for an approval under subsection 77FF(1) of the Act, means the purpose for which the spirit will be used as stated in that application.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
(vii)any other conditions the CEO considers necessary to be satisfied the spirit will be used for a specified purpose and to reduce the likelihood and extent of risk to revenue or non-compliance with the Excise Acts.
(1)The CEO must consider the risk to revenue and the risk that the applicant may not comply with the Excise Acts if the approval is granted, by having regard to the following matters:
(a)whether the applicant is a fit and proper person;
(c)the applicant’s ability to ensure the security and safety of the spirit;
(d)whether the applicant has appropriate procedures in place relating to the management, control and movement of the spirit;
(e)the applicant’s ability to keep accurate records and provide the CEO with access to those records;
(f)the likelihood that the spirit will be used for a purpose other than the stated purpose;
(g)whether the approval should include conditions to mitigate any revenue or non-compliance risks;
(h)any other matters the CEO considers relevant.
(2)For the purposes of determining whether the applicant is a fit and proper person under paragraph (1)(a), the CEO may take into consideration the following matters:
(a)whether, within one year before the application, the applicant or a related person was charged with:
(i)an offence under the Excise Acts; or
(ii)an offence under Commonwealth, State or Territory law punishable by imprisonment of one year or more, or a fine of 50 penalty units or more;
(b)whether, within ten years before the application, the applicant or a related person was convicted of an offence covered by paragraph (2)(a);
(d)whether the applicant knowingly made a false statement in the application;
(e)the history of compliance of the applicant, or a related person, with their obligations under taxation law (as defined in section 995-1 of the Income Tax Assessment Act 1997);
(f)if the applicant is a natural person, whether they or a related person are an undischarged bankrupt;