Canned Fruit Excise Act Repeal
No. 108 of 1968
An Act to repeal the Canned Fruit Excise Act 1963–1968, and for purposes related thereto.
[Assented to 2 December 1968]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short tide.
1. This Act may be cited as the Canned Fruit Excise Act Repeal Act 1968.
Commencement.
2. This Act shall come into operation on the date fixed under sub-section (3.) of section 2 of the Customs Act (No. 2) 1968.
Repeal.
3. The Canned Fruit Excise Act 1963 and the Canned Fruit Excise Act 1968 are repealed.
Excise Act to apply to canned fruit.
4. Subject to this Act, the Excise Act 1901–1968 applies to and in relation to duties of Excise on canned fruit.
Licences.
5.—(1.) If this Act comes into operation on a day other than the first day of January in any year, any licence in force under the Canned Fruit Excise Act 1963–1968 immediately before the commencement of this Act shall continue in force under and subject to the Excise Act 1901–1968 as if it were a licence to manufacture granted under that Act, and any security given in relation to the licence by the person to whom the licence was granted for compliance with the Canned Fruit Excise Act 1963, or that Act as amended, shall, upon the commencement of this Act, be deemed to be a security given in relation to the licence under the Excise Act 1901-1968 for compliance with that Act.
(2.) The last preceding sub-section does not affect the liability of a person under a security given before the commencement of this Act for compliance with the Canned Fruit Excise Act 1963, or that Act as amended, in respect of a failure to comply with the Canned Fruit Excise Act 1963, or that Act as amended, that took place before the commencement of this Act.
Deposits or guarantees under Canned Fruit Excise Act.
6. Any deposit of money or guarantee accepted by a Collector before the commencement of this Act under section 24 of the Canned Fruit Excise Act 1963, or that Act as amended, shall, in relation to duties of Excise that become payable after the commencement of this Act, be deemed to have been accepted under section 77h of the Excise Act 1901–1968.
Overview
The Canned Fruit Excise Act Repeal Act 1968 was enacted to repeal the Canned Fruit Excise Act 1963 and the Canned Fruit Excise Act 1968, and to address the need for a streamlined approach to excise duties on canned fruit within the broader framework of the Excise Act 1901–1968. This repeal was aimed at consolidating and simplifying the excise laws concerning canned fruit, ensuring that they align with the general excise provisions rather than operating under a separate set of rules. The Act was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and its policy objective was to integrate canned fruit excise duties into the general excise system, thereby improving efficiency and reducing complexity in the regulatory environment for canned fruit manufacturers.
Scope and Application
The Canned Fruit Excise Act Repeal Act 1968 is a piece of legislation that serves to repeal the Canned Fruit Excise Act 1963 and the Canned Fruit Excise Act 1968, and to apply the Excise Act 1901–1968 to duties on canned fruit. This Act applies to any person or entity involved in the manufacture of canned fruit within the Commonwealth of Australia. It ensures that duties of Excise on canned fruit are governed by the Excise Act 1901–1968, and it specifies the continuation of existing licenses and securities under the Excise Act upon the repeal of the Canned Fruit Excise Acts. The Act also transitions any deposits or guarantees made under the repealed Acts to be considered under the Excise Act 1901–1968 for any duties payable after its commencement. The geographic and jurisdictional reach of this Act is limited to the national level, encompassing all activities within Australia subject to excise duties on canned fruit. No specific exclusions, exemptions, or thresholds are mentioned in the text of the Act itself, though the application and interpretation of the Excise Act 1901–1968 may include such provisions.
Key Provisions
The Canned Fruit Excise Act Repeal Act 1968 (sections 1-6) serves as a legislative instrument to repeal the Canned Fruit Excise Act 1963 and the Canned Fruit Excise Act 1968. The Act stipulates that the Excise Act 1901-1968 will henceforth apply to and in relation to duties of Excise on canned fruit. It also provides that any licence in force under the repealed Acts will continue in force under the Excise Act, subject to its terms and conditions, and any securities given in relation to such licences will be deemed to pertain to the Excise Act. Deposits or guarantees under the repealed Acts will be deemed to have been made under the Excise Act for duties payable after the repeal.
The Canned Fruit Excise Act Repeal Act 1968 imposes specific obligations on the entities governed by the repealed Acts. Primarily, it mandates the transition of licences and securities to the Excise Act, ensuring continuity in regulatory oversight. It also requires the Collector to treat deposits or guarantees made under the repealed Acts as if they were made under the Excise Act. This transition is designed to maintain regulatory compliance and the enforcement of duties without interruption.
Under the Canned Fruit Excise Act Repeal Act 1968, breaches of the provisions outlined may result in various consequences. For instance, any failure to comply with the Act, such as not adhering to the transition of licences and securities, could result in legal actions under the Excise Act 1901-1968. Penalties for non-compliance with the Excise Act can include fines and, in severe cases, imprisonment. The exact penalties would depend on the specific nature of the breach and the discretion of the court, but they could range from substantial fines to imprisonment for serious violations.