Issue
Can the Commissioner of Taxation (CEO) revoke a permission granted under section 61A of the Excise Act 1901 that allows a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another?
Decision
Yes. The CEO can revoke a permission granted under section 61A of the Excise Act that allows a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another.
Facts
An excise client has been granted permission to remove goods subject to the CEO's control from one specified place to another.
Under the terms of the permission the client is required to comply with a number of requirements.
The client has failed to comply with several of the requirements.
Reasons for Decision
Section 61A of the Excise Act allows the movement of goods subject to the CEO's control from one specified place to another.
Subsection 61A(1) of the Excise Act states: A Collector may give permission in writing to a person specified in the permission to remove goods of a kind specified in the permission that are subject to the CEO's control from a place so specified to another place so specified and, until the permission is revoked , the permission is authority for the person to remove goods of that kind that are subject to the CEO's control accordingly.
It is considered that the phrase 'until the permission is revoked' allows the CEO to also revoke a permission that has previously been granted. This view is supported by subsection 33(3) of the Acts Interpretation Act 1901 which states: Where an Act confers a power to make, grant or issue any instrument (including rules, regulations or by-laws) the power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Accordingly, the power given to the CEO under subsection 61A(1) of the Excise Act to permit a person to remove goods of a kind specified in the permission that are subject to the CEO's control from one specified place to another, also allows the CEO to revoke that permission.