20.09.1992

Administrative penalties in customs and excise (ALRC Report 61)

ALRC Report 61 (tabled September 1992) identified that there were issues regarding ways the administrative penalty scheme of the Customs Service should operate and also whether there should be an administrative penalty scheme for excise.The report questioned whether administrative penalties should apply to innocent or deliberate errors, how adequate the existing mechanisms for enforcement were

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14.09.1992

Customs and excise (ALRC Report 60)

ALRC Report 60 (tabled September 1992) aimed to simplify and modernise the law relating to customs and excise.ALRC Report 60 concluded that a single Customs and Excise Act would avoid the duplication and anomalous differences resulting from separate Acts. One volume of the three-volume report was dedicated to draft legislation.View ALRC Report 60 in HTML

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