Excise Act 1918

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EXCISE.

No. 26 of 1918.

An Act to amend the Excise Act 1901.

[Assented to 7th November, 1918.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Excise Act 1918.

(2.) The Excise Act 1901 is in this Act referred to as the Principal Act.

(3.) The Principal Act as amended by this Act may be cited as the Excise Act 1901-1918.

Amendment of s. 4.

2. Section four of the Principal Act is amended by omitting the definition of “Collector” and inserting in its stead the following definition:—

“‘Collector’ includes the Comptroller and any Collector of Customs for the State and any principal officer of Customs doing duty at the time and place and any officer doing duty in the matter in relation to which the expression is used.”

3. Section seventeen of the Principal Act is repealed and the following section inserted in its stead:—

Security.

“17. Where any security is required to be given it may, at the discretion of the Collector, be by bond or guarantee or cash deposit or all or any of those methods.”

Amendment of s. 25.

4. Section twenty-live of the Principal Act is amended by omitting the words “for the purpose of sale or manufacture”.

Repeal of s. 36.

5. Section thirty-six of the Principal Act is repealed.

6. Section thirty-seven of the Principal Act is repealed and the following section inserted in its stead:—

Application for licence.

“37.—(1.) Applications for licences may be made to the Collector and shall be in the form and accompanied by the particulars prescribed.

“(2.) Until otherwise prescribed the application for a licence shall be in accordance with Schedule VI. to this Act.”

Payment of licence fee and security.

7. Section thirty-nine of the Principal Act is amended by adding at the end thereof the following sub-sections:—

“(2.) The sum in which security is to be given by the applicant for a licence shall be in accordance with the prescribed scale.

“(3.) Until otherwise prescribed the amount of security shall be in accordance with the scale in Schedule IX. of this Act.”

8. Sections forty-one and forty-two of the Principal Act are repealed and the following sections inserted in their stead:—

Licence fee

“41.—(1.) The annual fees for licences shall be as prescribed.

“(2.) Until otherwise prescribed the amount of the fees for licences shall be according to the scale in Schedule VIII. to this Act.”

Currency of licences.

“42.—(1.) Licences shall unless previously cancelled remain in force until the thirty-first day of December next after the granting of the licence and may be renewed by the Collector upon an application for a renewal made before such date and on payment of the annual licence fee:

Provided that the Collector may in exceptional circumstances extend for a period not exceeding seven days the time within which application for renewal of the licence and payment of the licence fee shall be made.

“(2.) The liability of the subscribers to the security given in respect of the original licence shall, in the absence of any notice of termination on the part of the subscribers, remain in full force for any period for which the licence is renewed.”.

Amendment of s. 58.

9. Section fifty-eight of the Principal Act is amended by omitting from paragraph (b) the words “to a licensed Customs Warehouse” and inserting in their stead the words “to an approved place”.

Amendment of s. 60.

10. Section sixty of the Principal Act is amended by omitting the words “to a licensed Customs Warehouse” and inserting in their stead the words “to an approved place”.

Repeal of ss. 64, 65 and 66.

11. Sections sixty-four, sixty-five and sixty-six of the Principal Act are repealed.

Repeal of s. 78.

12. Section seventy-eight of the Principal Act is repealed.

Repeal of s.80.

13. Section eighty of the Principal Act is repealed.

Amendment of s. 120.

14. Section one hundred and twenty of the Principal Act is amended by inserting after paragraph (v) the following paragraph:—

“(va) Obtain any refund of duty which is not payable.”

Amendment of s. 134.

15. Section one hundred and thirty-four of the Principal Act is amended by omitting the word “Customs” and inserting in its stead the word “Excise”.

Amendment of s. 143.

16. Section one hundred and forty-three of the Principal Act is amended by omitting, from sub-section (2.) thereof, the word “Customs” and inserting in its stead the word “Excise”.

17. Section one hundred and forty-four of the Principal Act is repealed and the following section inserted in its stead:—

Averment of prosecution sufficient.

“144.—(1.) In any Excise prosecution the averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim shall be primâ facie evidence of the matter or matters averred.

“(2.) This section shall apply to any matter so averred although—

(a) evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or

(b) the matter averred is a mixed question of law and fact but in that case the averment shall be primâ facie evidence of the fact only.

“(3.) Any evidence given by witnesses in support or rebuttal of a matter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section.

“(4.) Sub-section (1.) of this section shall not apply to—

(a) an averment of the intent of the defendant; or

(b) proceedings for an indictable offence or an offence directly punishable by imprisonment.

“(5.) This section shall not lessen or affect any onus of proof otherwise falling on the defendant.”

Amendment of s. 155.

18. Section one hundred and fifty-five of the Principal Act is amended by omitting the words “which shall be forthwith” and inserting in their stead the words “a notification of which shall be”.

Amendment of s. 163.

19. Section one hundred and sixty-three of the Principal Act is amended—

(a) by inserting after the word “State” the words “a Commissioner for Declarations,”; and

(b) by adding at the end thereof the words “of Customs, postmaster, or electoral officer.”

Repeal of s. 165

20. Section one hundred and sixty-five of the Principal Act is repealed.

21. Schedules VI., VIII., IX. and X. to the Principal Act are repealed and the following Schedules inserted in their stead:—

“SCHEDULE VI. Schedule VI.

Application for Licence to Manufacture.

I hereby apply for a licence to manufacture (here set out kind or kinds of excisable goods to be manufactured) in the factory described in the drawings and particulars furnished herewith.

The aggregate quantity of such excisable goods proposed to be manufactured in any one year will not exceed

Name in full

Address

Occupation

Situation of premises

(Signature of Applicant).

Witness

“SCHEDULE VIII. Schedule VIII.

Scale of Fees for Licences to Manufacture.

For every factory wherein the weight of tobacco, cigars, cigarettes and snuft or any of them proposed to be manufactured in one year, shall in the aggregate—

(a) Not exceed 5,000 lbs.....................................	£5
(b) Exceed 5,000 lbs. but not 10,000 lbs...........................	£10
(c) Exceed 10,000 lbs. but not 20,000 lbs...........................	£20
(d) Exceed 20,000 lbs. but not 50,000 lbs..........................	£50
(e) Exceed 50,000 lbs. but not 100,000 lbs..........................	£100
(f) Exceed 100,000 lbs. but not 200,000 lbs.........................	£150
(g) Exceed 200,000 lbs. but not 350,000 lbs.........................	£250
(h) Exceed 350,000 lbs. but not 500,000 lbs.........................	£350
(i) Exceed 500,000 lbs. but not 1,000,000 lbs........................	£500
(j) Exceed 1,000,000 lbs.—for the first 1,000,000 lbs. £500, and for each additional 1,000,000 lbs. or part thereof £100

The fee shall be computed as from the first day of January to the thirty-first day of December and when by reason of the time of the granting of the licence it will not continue for a full year the amount of fee shall be reduced proportionately.

“SCHEDULE IX. Schedule IX.

Scale of Amounts in which Security is to be Given by Manufacturers.

For every manufacturer paying a licence fee of—

£5	per	annum	...	...	£200
£10	„	„	...	...	£300
£20	„	„	...	...	£500
£50	„	„	...	...	£800
£100	„	„	...	...	£1,200
£150	„	„	...	...	£1,800
£250	„	„	...	...	£2,500
£350	„	„	...	...	£3,500
£500	„	„	...	...	£5,000
£600	„	„	and over	…	£7,500

Overview

The Excise Act 1918 was enacted by the Parliament of Australia to amend the Excise Act 1901. This legislation sought to address issues and gaps within the existing excise framework, providing necessary updates to the administration and enforcement of excise duties. The Act made several significant amendments to the Principal Act, including changes to the definition of "Collector", the methods of providing security, the application process for licences, and the fees and duration of such licences. Additionally, the Act introduced new provisions regarding the averment of prosecution in excise matters, the role of certain officials in the excise process, and the replacement of certain terms with "approved place". The policy objective of the Excise Act 1918 was to refine the excise duty system, ensuring it remained effective and efficient in meeting the fiscal needs of the Commonwealth while adapting to the evolving economic and industrial landscape. The Excise Act 1918 provided a comprehensive set of amendments designed to streamline and modernise the excise duty system as outlined in the Excise Act 1901. By clarifying definitions, adjusting security requirements, updating fee structures, and specifying procedural details, the Act aimed to enhance the administration and enforcement of excise duties. This legislative effort reflects the ongoing commitment of the Australian government to adapt fiscal policies to support economic stability and regulatory effectiveness.

Scope and Application

The Excise Act 1918, as amended by this Act, applies to any person or entity involved in the manufacture, storage, or transportation of excisable goods within Australia, including the Commonwealth, states, territories, and other specified areas. The Act regulates these activities by imposing duties on certain goods, setting out procedures for licensing, and detailing the requirements for the payment of duty and security. The Act extends to all entities involved in the manufacture, storage, or transportation of goods subject to excise duty, ensuring that they comply with the prescribed regulations. While the Act applies broadly across the Commonwealth, certain exclusions and exemptions may apply, which are detailed in the schedules and subordinate instruments. Additionally, the Act allows for the adjustment of fees and security amounts through amendments to the schedules, ensuring the regulations remain relevant and effective over time.

Key Provisions

The Excise Act 1918 amends the Excise Act 1901 in several key ways. Firstly, Section 2 (2) redefines the term "Collector" to include the Comptroller, any Collector of Customs for the State, and any principal officer of Customs or officer doing duty at the time, place, and in relation to which the term is used. Section 17 replaces the previous provision to allow the Collector to require security in the form of a bond, guarantee, cash deposit, or any combination thereof. The application for a licence, as detailed in Section 37, must be made to the Collector and must follow the prescribed form and particulars, with a default format provided in Schedule VI. The payment of licence fees and security are further governed by Sections 39, 41, and 42, which establish the prescribed scale for security and licence fees, with default scales provided in Schedules IX and VIII. The Act imposes various obligations on the parties it governs. Under Section 41, licence fees are prescribed and must be paid annually. Section 42 stipulates that licences remain in force until 31 December after the granting date and can be renewed upon application and payment of the annual fee. The security provided by the applicant for a licence remains in force for the duration of the licence unless otherwise terminated by the subscribers. Additionally, Section 58 and 60 amendments require excisable goods to be delivered to an approved place rather than a licensed Customs Warehouse. Breach of the provisions of the Excise Act 1901-1918 can lead to civil or criminal consequences. For example, Section 120 (va) makes it an offence to obtain any refund of duty that is not payable, with potential penalties for conviction. While the Act does not explicitly state the maximum penalties for offences, they would typically be determined by the relevant courts based on the severity of the breach and the provisions of the Excise Act 1901. The averment of prosecution, as detailed in Section 144, also plays a crucial role in legal proceedings, providing that the prosecutor’s averment is prima facie evidence unless it pertains to the defendant's intent or an indictable offence.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Repeal & Amendment; Licensing & Registration; Enforcement Powers; Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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