Excise Act 1957

Legislation au C1957A00010 Not in force Act

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EXCISE.

 

No. 10 of 1957.

An Act to amend the Excise Act 1901-1952.

[Assented to 24th April, 1957.]

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 title and citation.

1.—(1.) This Act may be cited as the Excise Act 1957.

(2.) The Excise Act 1901–1952 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 1901–1957.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Definitions.

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

“‘The Customs’ means the Department of Customs and Excise.”.

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 Section seventeen of the Principal Act is repealed and the following section inserted in its stead:—

Form of security.

“17. A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.”.

Payment of licence fee and security.

5. Section thirty-nine of the Principal Act is amended by omitting sub-section (3.).

Licence fee.

6. Section forty-one of the Principal Act is amended by omitting sub-section (2.).

Persons having control of excisable goods to keep them safely.

7. Section sixty of the Principal Act is amended by inserting in sub-section (3.), before the word “claim”, the word “complaint,”.


8. After section one hundred and twenty of the Principal Act the following section is inserted:—

Removal of goods on cancellation, &c., of licence.

“120a. Where a licence has been cancelled, or has expired and has not been renewed, a person shall not, except by authority, remove or cause to be removed from the premises that constituted the factory of the holder of the licence any excisable goods the duty on which has not been paid or any material.

Penalty: One hundred pounds.”.

9. After section one hundred and sixty of the Principal Act the following section is inserted:—

Aircraft’s stores.

“160a.—(1.) Except as provided in the regulations, aircraft’s stores used, on or after such date as is prescribed, by the passengers or crew, or for the service, of an aircraft engaged on an international air service or flight are not liable to Excise duty.

“(2.) Where—

(a) excisable goods are to be taken on board an aircraft as stores for the use of the passengers or crew, or for the service, of the aircraft; and

(b) a Collector is satisfied that, by virtue of the last preceding sub-section, the goods, or a substantial part of the goods, will not be liable to Excise duty,

the Collector may, subject to such conditions as he thinks fit, grant permission to the pilot or owner of the aircraft to take the goods on board, and for the goods to be entered for home consumption, notwithstanding that Excise duty has not been paid on the goods.

“(3.) The application of the next succeeding section in relation to Excise duties on goods is not affected by reason only that the permission of a Collector is granted under the last preceding sub-section in respect of those goods.

“(4.) This section applies to beer and spirits notwithstanding any inconsistency between this section and a provision of the Beer Excise Act 1901–1951 or of the Distillation Act 1901–1956.”.

10. After section one hundred and sixty-two of the Principal Act the following sections are inserted:—

Removal of goods by Collector on cancellation, &c., of licence.

“162a.—(1.) Where a licence has been cancelled, or has expired and has not been renewed, the Collector may cause any excisable goods, being goods the duty on which has not been paid, on the premises that constituted the factory of the holder of the licence, and, if he thinks fit, the packages in which the goods are contained, to be removed to a Queen’s warehouse or such other place of security as the Collector thinks fit.


“(2.) Unless, within six months after the removal of goods and packages under the last preceding sub-section—

(a) they are claimed, in writing, by the person entitled to them; and

(b)the duty, expenses of removal, warehouse rent and charges and other storage charges (if any) on or in respect of them are paid,

they may be sold by the Collector.

“(3.) The duty to be paid on excisable goods claimed under the last preceding sub-section shall be calculated at the rate in force at the time when the duty is paid.

Sale by Collector of removed goods.

“162b.—(1.) Goods and packages which the Collector is authorized to sell by the last preceding section (in this section referred to as ‘removed goods’) shall not be sold except by auction or by tender and after such public notice as is prescribed or, if no such notice is prescribed, after reasonable public notice.

“(2.) Removed goods may be sold either free of duty or subject to duty.

“(3.) The conditions on which removed goods are offered for sale shall include conditions that no bid or tender shall necessarily be accepted and that upon the acceptance of a bid or tender the successful bidder or tenderer shall pay the price in cash forthwith.

“(4.) If no bid or tender satisfactory to the Collector is made or received, removed goods may be re-offered for sale until such a bid or tender is made or received.

“(5.) The proceeds of a sale of removed goods by the Collector shall be applied—

(a) in payment of the expenses of the sale;

(b) unless the goods are sold subject to duty, in payment of the duty on the goods;

(c) in payment of the expenses of the removal of the goods in pursuance of the last preceding section; and

(d) in payment of the warehouse rent and charges and other storage charges (if any) in respect of the goods,

in that order, and the balance, if any, shall be paid to the Treasurer on account of the person entitled to it.

“(6.) The rate of duty applicable to removed goods sold by the Collector is the rate in force at the time of the sale.”.

Repeal of Schedules VIII. and IX.

11. Schedules VIII. and IX. to the Principal Act are repealed.

Overview

The Excise Act 1957, enacted in 1957, is an amendment to the Excise Act 1901-1952, aiming to address various gaps and update the legislative framework governing excise duties in Australia. This Act was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. Its policy objective includes refining the administration of excise duties, enhancing the security of excisable goods, and adjusting the duties on specific goods such as aircraft stores. The Act introduces several amendments, including the form of security required for excise duties, the payment of licence fees, and the handling of goods when a licence is cancelled or expired. Furthermore, it exempts certain aircraft stores from excise duty under specific conditions and regulates the removal and sale of goods by the Collector when a licence is not in force. The Act also brings about changes in the administrative processes, such as the removal of goods by the Collector upon the cancellation or expiration of a licence, and the sale of these goods under regulated conditions. Additionally, it repeals certain schedules from the Principal Act, thereby streamlining the legislative provisions and ensuring they are up-to-date with the current administrative practices and international standards. Overall, the Excise Act 1957 seeks to provide a more efficient and effective system for the collection and management of excise duties in Australia.

Scope and Application

The Excise Act 1957, as an amendment to the Excise Act 1901-1952, applies to all entities and individuals involved in the manufacture, handling, storage, or transportation of excisable goods within the Commonwealth of Australia. This includes factories, warehouses, and any other premises where such goods are held. The Act regulates the payment of licence fees, the provision of security, and the safekeeping of excisable goods by those in control. It also outlines the procedures for the removal and sale of goods when a licence has been cancelled or has expired, including the conditions for such sales and the distribution of proceeds. Notably, the Act exempts certain aircraft stores from excise duty, provided they are used for international air services, and allows for the conditional entry of excisable goods for home consumption. The Act applies nationally across Australia, with its provisions enforced by the Department of Customs and Excise. The Act's application may be extended or restricted through subordinate regulations, which can detail specific conditions or additional provisions not explicitly stated in the principal Act.

Key Provisions

The Excise Act 1957 amends the Excise Act 1901-1952, introducing several key provisions to refine and update the excise duty framework. Section 3 redefines “The Customs” to mean the Department of Customs and Excise. Section 4 alters the form of security that can be given for excise duty compliance, allowing for bonds, guarantees, cash deposits, or other methods approved by a Collector. Section 7 amends the requirements for persons with control of excisable goods, adding the need to keep them safe and allowing for complaints to be made in addition to claims. Section 8 introduces a prohibition on removing excisable goods from a factory if a licence has been cancelled or expired without renewal, with a penalty of one hundred pounds for breach. Section 9 exempts aircraft stores used on international flights from excise duty, with provisions for Collectors to permit the use of such stores under certain conditions. Section 10 allows Collectors to remove unpaid-for excisable goods from a factory if a licence has been cancelled or expired, with these goods potentially being sold if not claimed within six months. The Act imposes obligations on entities and individuals to comply with the revised security requirements and to keep excisable goods safely, with a specific focus on those who hold licences for such goods. The Act also places the responsibility on Collectors to ensure that goods are properly accounted for and removed if necessary. There are further requirements for Collectors to follow specific procedures when selling removed goods, ensuring public notice and adherence to auction or tender conditions. Failure to comply with the Act’s provisions can result in significant consequences. For example, Section 8 explicitly states a penalty of one hundred pounds for unauthorised removal of goods. Additionally, the provisions for the sale of removed goods ensure that all relevant duties and charges are met before any balance is returned to the rightful owner, underscoring the importance of compliance with the Act’s financial requirements. While the Act does not explicitly state maximum penalties for other breaches, the outlined financial and procedural penalties suggest a rigorous enforcement regime intended to uphold the integrity of the excise duty system.

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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.