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NCJRS Abstract

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NCJ Number: 139905 Find in a Library
Title: Administrative Penalties in Customs and Excise
Corporate Author: Australia Law Reform Cmssn
Date Published: 1992
Page Count: 65
Sponsoring Agency: Australia Law Reform Cmssn
Sydney ,NSW, Australia
Publication Number: ISBN 0-642-18293-0
Sale Source: Australia Law Reform Cmssn
99 Elizabeth Street
Sydney ,NSW,
Type: Legislation/Policy Analysis
Language: English
Country: Australia
Annotation: This report analyzes and recommends changes in the Australian law relating to administrative penalties for inaccurately reported values of imported goods and locally produced goods subject to excise taxes.
Abstract: Duty paid on imports helps protect designated local industries and provides a significant source of revenue for Australia. The current law is too broad in that it does not distinguish inadvertent errors from intentional misrepresentations designed to avoid full payment of duty. The law should be changed to produce a system that is both fairer and more efficient than the current system and that specifies the circumstances in which a penalty is not payable. Excise taxes are intended only to raise revenue and therefore should not use a penalty system identical to that for imports. Instead, the system should take into account the particular needs of the industries involved, the size and accountability of producers, and related factors. The most appropriate penalty system would be one attached to the licensing system. However, it should not apply to diesel fuel rebates. Appended text and explanation of draft legislation to amend the draft Customs and Excise Bill 1992
Main Term(s): Customs violations; Tax evasion
Index Term(s): Australia; Foreign laws; Law reform; White collar crime
Note: Report No 61
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