Excise Act 1947

Overview

The Excise Act 1947, assented to on 11 December 1947 and commenced on 8 January 1948, is an amendment to the Excise Act 1901–1942, addressing various administrative and operational aspects of excise duties in Australia. Enacted by the Parliament of the Commonwealth of Australia, the Act aims to refine the administration of excise laws by introducing amendments to the existing framework. This includes alterations to the currency and renewal of licences, the extension of the Collector's powers, and the specification of penalties for non-compliance. The Act also seeks to ensure the proper marking of tobacco products and the forfeiture of goods manufactured or moved unlawfully. By updating the legal provisions, the Act aims to streamline the enforcement of excise duties and enhance the effectiveness of the excise administration. The Excise Act 1947 provides the legislative basis for the Collector of Customs to exercise additional powers, particularly in relation to the attachment of portions of states or territories to adjoining states for the purposes of excise administration. It also introduces changes to the licensing system, including the fixed duration of licences and provisions for their renewal and extension. The Act further outlines penalties for the unlawful conveyance of excisable goods and the forfeiture of goods involved in illegal manufacturing activities. These amendments reflect a policy objective to ensure robust enforcement mechanisms and clear administrative procedures within the excise regime.

Scope and Application

The Excise Act 1947 amends the Excise Act 1901–1942, providing for the administration and regulation of excise duties within the Commonwealth of Australia. The Act applies to individuals and entities involved in the manufacturing, movement, and sale of excisable goods, such as tobacco and alcohol, ensuring compliance with excise regulations. The Act's geographic reach encompasses the entire Commonwealth, including the states and territories, and it allows for the attachment of territories to adjoining states for administrative purposes. The Act also specifies the forfeiture of goods and penalties for non-compliance, such as the unlawful manufacture or conveyance of excisable goods. Additionally, the Act allows for the renewal and extension of licences under certain conditions, ensuring that manufacturers and businesses can continue their operations within the legal framework. The Act may be further regulated or extended through subordinate instruments, providing flexibility in its application and enforcement.

Key Provisions

The Excise Act 1947 amends the Excise Act 1901–1942 to introduce several key changes, including the addition of new powers for the Collector of Customs, modifications to the currency of licenses, and changes to the marking and forfeiture of excisable goods. The General Power of the Collector is expanded under Section 2, allowing the Governor-General to declare specific portions of a State or Territory to be attached to an adjoining State, enabling the Collector of Customs for that adjoining State to exercise powers within the declared area (Section 2(2)). The Currency of Licences is altered in Section 3, ensuring that a licence remains in force until 31 December of the year following its grant or renewal unless cancelled. Licences may be renewed upon application and payment of the annual fee before the expiry date, and the Collector may extend the renewal period by up to seven days in exceptional circumstances (Sections 3(1), 3(1a), and 3(1b)). The Act imposes several obligations on the parties it governs, particularly manufacturers and licence holders. Manufacturers are required to mark packages containing manufactured tobacco, snuff, cigars, or cigarettes in a prescribed manner before removal from the factory. This marking must be in distinct characters and approved by the Collector, with failure to comply resulting in a penalty (Section 70). Licence holders must ensure their licences are kept current, applying for renewal before the expiry date and paying the requisite fees. Additionally, the Act mandates that any premises where the manufacture of excisable goods occurs without proper licensing will result in the forfeiture of goods, materials, and equipment found on those premises, as well as vehicles and animals used in the unlawful manufacture or conveyance of such goods (Section 116). The Excise Act 1947 establishes various offences and penalties for non-compliance. For instance, the unlawful conveyance of excisable goods without paid excise duty incurs a penalty of one hundred pounds (Section 119). Additionally, the Act imposes a penalty of fifty pounds for failure to mark packages of excisable goods in the prescribed manner (Section 70). The forfeiture of goods, materials, and equipment found on unlicensed premises, along with conveyance vehicles and animals, ensures that strict compliance is maintained. The comprehensive provisions and penalties outlined in the Act aim to enforce regulatory compliance and deter unlawful activities related to the manufacture and conveyance of excisable goods.